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Texas Taxes

Exempt Search and Verification

Search our records and obtain online verification of an organization's exemption from Texas franchise tax, sales and use tax and hotel occupancy tax.

Search Exempt Organizations

Other Related Search Tools

Franchise Tax Account Status (Good Standing) Search

The Taxable Entity Search on the Certificate of Account Status page will indicate if a corporation searched is in good standing.


Property Tax Exemption Status Search

Organizations engaged primarily in charitable activities under Tax Code Sec. 11.18(d) may be eligible for a property tax determination letter. To find out if an organization has been issued a property tax determination letter and is eligible to apply for local property tax exemption, use the Primarily Charitable Organizations Eligible for Property Tax Relief search.

To apply (PDF, 78KB) for property tax relief, the organization must be a statewide or local charitable organization as defined under Section 11.18(d) and be exempt from Texas sales tax as a 501(c) organization, or a 501(c)(2) organization that is exempt from the Texas franchise tax and holds title to property for a qualifying statewide or local charitable organization.

Exemptions for Qualified Organizations

The Texas Tax Code provides tax exemptions for certain qualifying organizations, including 501(c) organizations; educational, religious and charitable groups; qualifying homeowners associations; and various other categories.

Organizations are not automatically exempt from tax. Organizations must apply for exemption with our office.

Depending on the category of exemption for which it qualifies, an organization may be granted exemption from sales, franchise or hotel tax.

Although sales tax exemptions apply to purchases necessary to an organization's exempt function, the exempt organization must collect tax on most of its sales. See Exempt Organizations — Sales and Purchases (Pub. 96-122) (PDF, 405KB) for more information.

How to Apply

To apply for exemption, an organization must complete the appropriate application form for its exemption category listed below and send it to our office with the required documentation described in Guidelines to Texas Tax Exemptions (Pub. 96-1045).

An organization must show by clear and convincing evidence that it qualifies for exemption as that exemption is defined in Texas law and rules.

Applications submitted without the required documentation will be returned.

Federal exemptions and all others - Form AP-204 (PDF, 86k)
For organizations with a federal IRS exemption, and eligible organizations not covered by the other categories listed below.

This form should not be used to apply for a Texas Agricultural and Timber Exemption Registration Number.

Charitable Organizations - Form AP-205 (PDF, 86k)
A qualifying nonprofit charitable organization must be devoting its activities to providing food, clothing, medicine, medical treatment, shelter or psychological counseling directly to indigent or similarly deserving members of society for little or no charge.

Homeowners' Associations - Form AP-206 (PDF, 302k)
A qualifying homeowners' association must be a nonprofit corporation organized primarily to operate residential property. The individual owners must control at least 51 percent of the votes of the association.

Educational Organizations - Form AP-207 (PDF, 54k)
A qualifying nonprofit educational organization must be devoted solely to systematic instruction in the common accepted arts, sciences and vocations with a regularly scheduled curriculum, faculty, and an enrolled student body.

For information on sales tax exemptions available to qualified Texas schools, PTAs and more, see School Fundraisers and Texas Sales Tax (Pub. 94-183) (PDF, 412k).

Religious Organizations - Form AP-209 (PDF, 51k)
A qualifying nonprofit religious organization must primarily be an established congregation regularly meeting at a particular location for worship services.

Franchise Tax Responsibilities

Every taxable entity in Texas must file all franchise tax reports and the appropriate information reports, and must pay any amount due until the Comptroller's office has granted tax exemption. Learn more about franchise tax exemptions.

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