Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 96
81-106 p. ; 28 cm.View a full description of this periodical.
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functions the organization engages in;
(12) all financial transactions for
the preceding year which involved sale of
an interest in the organization for gain,
transfers of property between the organiza-
tion and persons having an interest in the
organization, and loans between the organ-
ization and persons having an interest in the
organization; and whether the organization
operates, or its charter permits it to operate,
in a manner which permits the accrual of
profits or distribution of any form of
private gain;
(13) where the applicant indicates
that it engages in functions listed in the Pro-
perty Tax Code, C11.18(c)(1)(O), the fol-
lowing additional information:
(A) whether the organization is
governed by a volunteer board of directors;
(B) whether the organization is
affiliated with a state or national organiza-
tion that authorizes, approves, or sanctions
volunteer charitable fund raising organiza-
tions; 1
(C) whether the organization
qualifies for exemption under the Internal
Revenue Code, 501(c)(3) as amended;
(D) whether the organization
distributes contributions to at least five
other associations, each of which is gov-
erned by a volunteer board of directors,
qualifies for exemption under the Internal
Revenue Code, 501(c)(3), receives a ma-
jority of its annual revenues from gifts and
government grants, and provides services
without regard to the recipient's ability to
pay.
(c) The appraisal office shall indicate
on the application form that the applicant
must attach a copy of the charter, bylaws,
or other documents adopted by the organi-
zation to govern its affairs.
(d) With respect to the documents de-
scribed in subsection (c) of this section, the
application shall contain spaces for the ap-
plicant to indicate:
(1) whether the documents pledge
the organization's assets for use in pcrform-
lug its charitable functions and the page and
paragraph number of such language;
(2) whether the documents require
that upon dissolution of the organization
that the organization's assets be transferred
to a similar organization which is qualified
for exemption under the Internal Revenue
Code, 501(c)(3), as amended, or to the
State of Texas;
(3) whether Internal Revenue Ser-
vice regulations require that the documents
provide for transfer of the organization's
assets upon dissolution first to its members
and then immediately from its members to
a similar organization qualified for exemp-
tion under the Internal Revenue Code, 50!
(cX3), as amended, or to the State of Texas.
(e) All applications shall require the
applicant to sign and date the application,
and indicate in what capacity he represents
the organization.(f) Ah applications shall include the
following affirmation, abbve the signature
and date spaces and below the spaces for
information required by subsections (b)-(d)
o! this section:
"By signing this application, you
designate the property described in the at-
tached schedules A & B as the property
against which the exemption for charitable
organizations may be claimed in this ap-
praisal district. You certify that this infor-
mation is true and correct to the best of
your knowledge and belief.
(g) All applications shall include the
following statement in boldface type be-
neath the space for the signature and date:
Under Texas Penal Code, 37.10, if you
make a false statement on this application,
you could receive a jail terry of up to one
year and a fine of up to $2,000, or a prison
term of two to 10 years and a fine of up
to S5,000.
(h) If the chief appraiser routinely re-
quires supporting documentation for any
charitable exemption, the appraisal office
shall note the types of documentation re-
quired on the application.
(i) All applications shall contain the
following statement:
This application covers property you
owned on January 1 of this year. You
must file the completed application
between Japuary i and May i of this
year. Be sure to attach any additional
documents requested. If the chief ap-
praiser grants the exemption, you do
not have to reapply every yeai. You
must reapply if the chief appraiser re-
quires you to do so, or if you want
the exemption to apply to property
not listed in this application. How-
ever, you have a duty to notify the
chief appraiser in writing if and when
your right to this exemption ends.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Thxas, on December 27, 1985.
TRD-8512368 Ron Patterson
Executive Director
State Property
Tax Board
Effective date: January 21, 1986
Proposal publication date: November 15, 1985
For further Information, please call
(512) -8344800.*34 TAC 155.18
The State Property Tax Board adopts the
repeal of 155.18, without changes to the
proposed text published In the November
16, 1985, issue of the Texas Register (10
TexReg 4409).The repealed section prescribed the con-
tents of youth spiritual, mental, and phy-
sical development association exemp-
tion application forms. It is replaced by
a new section prescribing revised con-
tents for youth spiritual, mental, and
physical development association ex-
emption application forms.
No comments were received regarding
adoption of the repeal.
The repeal is adopted under the Texas
Property Tax Code, 5.03(a), which pro-
vides the State Property Tax Board with
the authority to establish minimum stan-
dards for the administration and opera-
tion of an appraisal district; the Texas
Property Tax Code, 5.07(c), which pro-
vides that the board shall prescribe the
content of all forms necessary for the ad-
ministration of the property tax system;
and the Texas Property Tax Code,
11.43(f), which requires the board to
prescribe the contentss of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the inior-
mation necessary to determine the validi-
ty of the exemption claim.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued In Austin, Texas, on December 27,1985.
TRD-8512373 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15, 18
For further Information, please call
(512) 8344800.The State Property Tax Board adopts new
155.18, without changes to the proposed
text published in the November 15, 1985,
issue of the Texas Register (10 TexReg
4409).
The new section prescribes contents of
an application form for youth spiritual,
mental, and physical development asso-
ciation exemption from property taxa-
tion. The new section prescribes con-
tents that are simpler and easier to read
than those contained in the former sec-
tion, which was repealed in the same ac-
tion by the board. The new section also
requires additional information-concern-
Ing the financial activities of the organi-
zation and the use of the property by the
applicant.
No comments were received regarding
adoption of the new section.
The new section is adopted under the
Texas Property Tax Code, 5.03(a), which
provides the State Property Tax 1pgrd
with the authority to establish minimum11 Trreg 96 January 7, 1986
_ _____._ _1) I
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/18/: accessed April 30, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.