Form 50-115 - Application For Charitable Organization Property Tax Exemption Page 3

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P r o p e r t y T a x
A p p l i c a t i o n f o r C h a r i t a b l e O r g a n i z a t i o n P r o p e r t y T a x E x e m p t i o n
Form 50-115
Provides for the organized solicitation of gifts and grants to non-profit human services organizations. Tax Code § 11.18 (d)(15)*
If this function is checked, answer the following questions.
a. Does the organization have a volunteer board of directors? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
b. Is the organization affiliated with a state or national organization that authorizes, approves or sanctions
volunteer fundraising organizations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
c. Does the organization qualify for exemption under Sec. 501(c)(3), Internal Revenue Code, as amended? . . . . . . . . . .
Yes
No
d. Does the organization distribute contributions to at least five other organizations which (1) use the funds for
charitable purposes; (2) are governed by volunteer boards of directors; (3) qualify for exemption under
Sec. 501(c)(3), Internal Revenue Code, as amended; (4) receive a majority of their revenue from charitable gifts
and government agencies; and (5) provide services without regard to their beneficiaries’ ability to pay?
If yes, attach a list of organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Performs biomedical or scientific research or scientific education for benefit of the public.* Tax Code § 11.18 (d)(16)
Acquires, holds, and transfers unimproved real property under an urban land bank demonstration program established under Chapter 379, Local
Government Code, as or on behalf of a land bank. Tax Code § 11.18 (d)(21)
Acquires, holds, or transfers unimproved real property under an urban land bank program established under Chapter 379E, Local Government
Code, as or on behalf of a land bank. Tax Code § 11.18 (d)(22)
Provides housing and related services to individuals who are unaccompanied, homeless and have a disabling condition who have been
continuously homeless for a year or more or have had at least four episodes of homelessness in the preceding 3 years and are owned by a
charitable organization that has been in existence for at least 10 years, are used to provide housing and related services to individuals described
by that subsection that are located on a single campus owned by a municipality with a population of more than 750,000 and less than 850,000. Tax
Code Section 11.18(d)(23)
Operates a radio station that broadcasts educational, cultural or other public interest programming, including classical music, and that in the
preceding five years has received or been selected to receive one or more grants from the Corporation for Public Broadcasting under 47 U.S.C.
Section 396, as amended. Tax Code Section 11.18 (d)(24)
* A corporation that performs a function that is marked with an asterisk(*) does not have to be organized as a non-profit corporation.
** A charitable organization that performed this function must engage primarily in performing the described function, but may engage in other activities that support or are related to its charitable functions.
5. Does the organization perform, or does its charter permit it to perform, any functions other than those checked
in question 2? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If “Yes” attach a statement describing the other functions in detail.
STEP 4: Answer these Questions About the Organization’s Bylaws or Charter
Attach a copy of the charter, bylaws or other documents adopted by the organization which govern its affairs, and answer the following questions.
1. Does the organization use its assets in performing the organization’s charitable functions or the charitable function
of another charitable organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
2. Does the charitable organization divide responsibility with another organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If “YES,” is that organization
1. exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986,
as an organization described by Section 501(c)(3) of that code;
2. meet the criteria for a charitable organization under Section 11.18(e) and (f) Texas Tax Code; and
3. under common control with the charitable organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
3. Do these documents direct that on the discontinuance of the organization the organization’s assets are to be
transferred to the state of Texas, to the United States, or to an educational, religious, charitable or other similar
organization that is qualified for exemption under Section 501(c)(3), Internal Revenue Code, as amended? . . . . . . . . . . . . . . . . . .
Yes
No
__________
__________
If “Yes” give the page and paragraph numbers . . . . . . . . . . . . . . . . . . . . . . . . . . Page
Paragraph
If “NO,” do these documents direct that on discontinuance of the organization the organization’s assets are to be transferred
to its members who have promised in their membership applications to immediately transfer them to the State of Texas, to the
United States, or to an educational, religious, charitable or other similar organization that is qualified for exemption under
Sec. 501(c)(3), Internal Revenue Code, as amended?
__________
__________
If “Yes” give the page and paragraph numbers . . . . . . . . . . . . . . . . . . . . . . . . . . Page
Paragraph
If “Yes” , was the two-step transfer required for the organization to qualify for exemption under Sec. 501(c)(3),
Internal Revenue Code, as amended? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
For more information, visit our Web site:
50-115 • 08-12/13 • Page 3

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