Texas Comptroller of Public Accounts
Form
50-776
Exemption Application for Nonprofit Community Business
Organization Providing Economic Development Services to
Local Community
______________________________________________________________________ ___________________________
Appraisal District’s Name Phone (area code and number)
______________________________ ___________________ __________________ ______________ ___________
Physical Address City County State ZIP Code
GENERAL INSTRUCTIONS: This application is for use by qualifying nonprot community business organizations in claiming property tax exemptions
pursuant to Tax Code Section 11.231. This application covers property you owned on Jan. 1.
FILING INSTRUCTIONS: You must furnish all information and documentation required by this application so that the chief appraiser is able to determine
whether the statutory qualications for the exemption have been met. This document and all supporting documentation must be led with the appraisal
district office in each county in which the property is located. Do not le this document with the Texas Comptroller of Public Accounts. A directory with
contact information for appraisal district offices may be found on the Comptroller’s website.
APPLICATION DEADLINES: You must le the completed application with all required documentation between Jan. 1 and no later than April 30 of the year
for which you are requesting an exemption.
If the chief appraiser grants the exemption, you do not need to reapply annually unless the chief appraiser requires it or you want the exemption to apply to
property not listed in this application. You must notify the chief appraiser in writing by May 1 if and when your qualication for this exemption ends. Return
the completed form to the address above.
OTHER IMPORTANT INFORMATION
Pursuant to Tax Code Section 11.45, after considering this application and all relevant information, the chief appraiser may request additional information
from you. You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser
may extend the deadline for furnishing the additional information by written order for a single period not to exceed 15 days.
State the tax year for which you are applying for the exemption.
_____________________________________
Tax Year
Step 1: Property Owner/Applicant
_______________________________________________________________ __________________________________
Name of Organization Federal Tax ID Number
______________________________ ___________________ __________________ ______________ ___________
Physical Address City County State ZIP Code
______________________________ ______________________________________
Primary Phone Number (area code and number) Email Address**
Applicant’s mailing address (if different from the physical address provided above):
______________________________ ___________________ __________________ ______________ ___________
Address City County State ZIP Code
Step 2: Authorized Representative
Provide the following information for the individual with the legal authority to act for the organization in this matter:
_______________________________________________________________ __________________________________
Name of Authorized Representative Driver’s License, Personal ID Certicate
Social Security Number*
______________________________ ______________________________________ ___________________________
Title of Authorized Representative Primary Phone Number (area code and number) Email Address**
______________________________ ___________________ __________________ ______________ ___________
Mailing Address City County State ZIP Code
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-776 • 04-17/10
BEXAR APPRAISAL DISTRICT
210-224-2432
411 N FRIO
SAN ANTONIO
BEXAR
TEXAS
78207
Texas Comptroller of Public Accounts
Form
50-776
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-776 • 04-17/10
Step 3: Nonprot Community Business Organization
If you cannot answer yes to each of the following questions, your organization does not qualify for the exemption unless
your organization is a Type A or Type B corporation.
Has your organization been in existence for at least the preceding ve years? ..........................................
Yes
No
Is your organization a nonprot corporation organized under the Texas Non-Prot Corporation Act (Article 1396-1.01 et seq.,
Vernons Texas Civil Statutes) or a nonprot corporation formed under the Texas Nonprot Corporation Law, as described by
Business Organizations Code Section 1.008? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Step 3: Nonprot Community Business Organization (continued)
Is your organization a nonprot organization described by Section 501(c)(6), Internal Revenue Code of 1986? .................
Yes
No
Is your organization not a statewide organization? ................................................................
Yes
No
Has your organization maintained a dues-paying membership of at least 50 members for at least the preceding three years? . . . . .
Yes
No
Is your organizations board of directors elected by the members? ....................................................
Yes
No
Does your organization not compensate members of the board of directors for service on the board?........................
Yes
No
Is your organization primarily supported by membership dues and other income from activities substantially related to its
primary functions? .........................................................................................
Yes
No
Is it true that your organization is not, has not formed, and does not nancially support a political committee
as dened by Election Code Section 251.001? ................................................................... Yes No
Step 4: Type A or B Corporation-Nonprot Community Business Organization
Is your organization a Type A corporation governed by Local Government Code Chapter 504 or a Type B corporation governed
by Local Government Code Chapter 505?.......................................................................
Yes
No
Step 5: Economic Development Services and Property for which Your Organization is Requesting an Exemption
If you cannot answer yes to each of the following questions, your organization does not qualify for the exemption.
Is your organization engaged primarily in performing one or more of the following functions in the local community:
1. promoting the common economic interests of commercial enterprises;
2. improving the business conditions of one or more types of business; or
3. otherwise providing services to aid in economic development? ................................................ Yes No
Does your organization own the property for which you are seeking an exemption? ......................................
Yes
No
Other than use that is incidental to the use by your organization and limited to activities that benet the beneciaries of your
organization, is the property used exclusively by your organization to perform its primary function? .........................
Yes
No
Step 6: Property that Qualies for the Exemption
Select the appropriate box below to identify the types of property the nonprot community business organization owns and for which it is applying for an
exemption from taxation under Tax Code Section 11.231:
Real property: The building(s), which includes the land that is reasonably necessary for its use, access and ornamentation, identied in the pages
attached as Schedule A: Description of Real Property. Complete and attach to this application a separate Schedule A: Description of Real Property
for each building for which you are claiming an exemption.
Personal Property: The tangible personal property identied in the pages attached as Schedule B: Description of Personal Property. Complete and
attach to this application the Schedule B: Description of Personal Property the tangible personal property for which you are claiming an exemption.
Step 7: Attach Evidence
Submit with this application the organization’s bylaws, charter and other organizational documents establishing it as a nonprot corporation under the Texas
Nonprot Corporation Law, as described by Business Organizations Code Section 1.008 and pursuant to Section 501(c)(6), Internal Revenue Code of 1986;
a Type A corporation governed by Local Government Code Chapter 504; or a Type B corporation governed by Local Government Code Chapter 505. The
chief appraiser may request additional documentation from the organization to support this application.
Texas Comptroller of Public Accounts
Form
50-776
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-776 • 04-17/10
STEP 8: Certication and Signature
NOTICE REGARDING PENALTIES FOR MAKING OR FILING AN APPLICATION CONTAINING A FALSE STATEMENT: If you make a false statement
on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
“I, ________________________________________________________________________________________________ , swear or affirm the following:
Printed Name of Property Owner or Authorized Representative
(1) that each fact contained in this application is true and correct;
(2) that the property described in this application meets the qualications under Texas law for the exemption claimed; and
(3) that I have read and understand the Notice Regarding Penalties for Making or Filing an Application Containing a False Statement.
________________________________________________ ________________________________________
Signature of Property Owner or Authorized Representative Date
* Disclosure of your social security number (SSN) may be required and is authorized by law for the purpose of tax administration and identication of any individual affected
by applicable law. Authority: 42 U.S.C. § 405(c)(2)(C)(i); Tax Code Section 11.43(f). Except as authorized by Tax Code Section 11.48(b), a driver’s license number, personal
identication certicate number or social security number provided in this application for an exemption led with your county appraisal district is condential and not open to
public inspection under Tax Code Section 11.48(a).
** An email address of a member of the public could be condential under Government Code Section 552.137; however, by including the email address on this form, you are
affirmatively consenting to its release under the Public Information Act.
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-776
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 4
50-776 • 04-17/10
Schedule A: Description of Real Property
Complete a separate Schedule A for each building for which you are claiming an exemption (which includes the land that is reasonably necessary for
building use, access, and ornamentation).
Attach each completed Schedule A to your application for exemption.
___________________________________________________
Name of Organization
Provide the physical address of the property, the land and building for which you are applying for an exemption from taxation under Tax Code Section 11.231.
______________________________ ___________________ __________________ ______________ ___________
Physical Address (i.e. street address, not P.O. Box) City County State ZIP Code
______________________________________________________________________ ___________________________
Legal Description (if known) Appraisal District Account Number (if known)
Provide the size of the building in number of total square feet: _____________square feet
Number of acres (or fraction of an acre) of land that is reasonably necessary for the use of, access to and ornamentation of the building: _________ acres
Number of acres (or fraction of an acre) of land for which you are claiming an exemption: ___________ acres
Does the organization own a 100 percent interest in the property described above? ......................................
Yes
No
If the answer is no, identify the other owner(s) and the percentage of each such interest in the property. Attach a separate sheet if necessary:
___________________________________________________________________________________________________
Is the property described above used exclusively by the organization to perform its primary function(s)?......................
Yes
No
If the answer is no, identify each individual or organization that used this property during the past 12 months, and provide the requested information for
each below:
List all other individuals and organizations that used this property in the past year, and give the requested information for each.
Name Dates Used Activity Rent Paid (if any)
Continue on additional sheets as needed.
If the building identied above is not complete, please provide the following information:
Is the property currently under active construction or physical preparation?
............................................... Yes No
If under construction, when will construction be completed? (date)
___________________________________________
If under physical preparation, check which activity the organization has done.
(Check all that apply.)
Architectural work
Land clearing activities
Engineering work
Site improvement work Soil testing Environmental or land use study
Is the incomplete improvement designed and intended to be used exclusively by the qualied organization? .....................
Yes
No
Is the land on which the incomplete improvement is located reasonably necessary for the use of the improvement in the
operations of your organization? .................................................................................
Yes
No
Texas Comptroller of Public Accounts
Form
50-776
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 5
50-776 • 04-17/10
Schedule B: Description of Personal Property
List all tangible property to be exempt on this schedule.
Attach all completed schedules to your application for exemption.
___________________________________________________________________________________________________
Organization’s Name
Item Location
Continue on additional sheets as needed.