| (a) Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) Charitable or eleemosynary organization--A nonprofit
organization devoting all or substantially all of its activities to
the alleviation of poverty, disease, pain, and suffering by providing
food, clothing, drugs, treatment, shelter, or psychological counseling
directly to indigent or similarly deserving members of society with
its funds derived primarily from sources other than fees or charges
for its services. If the organization engages in any substantial activity
other than the activities described in this section, it will not be
considered as having been organized for purely public charity, and
therefore, will not qualify for exemption under this section. No part
of the net earnings of the organization may inure to the benefit of
any private party or individual other than as reasonable compensation
for services rendered to the organization. Some examples of organizations
that do not meet the requirements for exemption under this definition
are fraternal organizations, lodges, fraternities, sororities, service
clubs, veterans groups, mutual benefit or social groups, professional
groups, trade or business groups, trade associations, medical associations,
chambers of commerce, and similar organizations. Even though not organized
for profit and performing services which are often charitable in nature,
these types of organizations do not meet the requirements for exemption
under this section.
(2) Educational organization--A nonprofit organization
or governmental entity whose activities are devoted solely to systematic
instruction, particularly in the commonly accepted arts, sciences,
and vocations, and which has a regularly scheduled curriculum, using
the commonly accepted methods of teaching, a faculty of qualified
instructors, and an enrolled student body or students in attendance
at a place where the educational activities are regularly conducted.
An organization that has activities consisting solely of presenting
discussion groups, forums, panels, lectures, or other similar programs,
may qualify for exemption under this section, if the presentations
provide instruction in the commonly accepted arts, sciences, and vocations.
The organization will not be considered for exemption under this section
if the systematic instruction or educational classes are incidental
to some other facet of the organization's activities. No part of the
net earnings of the organization may inure to the benefit of any private
party or individual other than as reasonable compensation for services
rendered to the organization. Some examples of organizations that
do not meet the requirements for exemption under this definition are
professional associations, business leagues, information resource
groups, research organizations, support groups, home schools, and
organizations that merely disseminate information by distributing
printed publications. Entities that are defined in Education Code, §61.003,
as "institutions of higher education" are recognized for exemption
under this section. Included in the definition of "institutions of
higher education" are state and private universities and colleges.
(3) Exempt use--A use to promote the purpose for which
an exempt organization was created.
(4) House trailer--A trailer designed for human habitation,
including a park model as defined in this section. The term does not
include mobile offices as defined in §3.306 of this title (relating
to Sales of Mobile Offices, Oilfield Portable Units, Portable Buildings,
Prefabricated Buildings, and Ready-Built Homes); manufactured homes
as defined in this section; or portable buildings, prefabricated buildings,
and ready-built homes, as defined in §3.306 of this title.
(5) HUD-code manufactured home--A structure constructed
on or after June 15, 1976, according to the rules of the United States
Department of Housing and Urban Development; transportable in one
or more sections, which in the traveling mode is eight body feet or
more in width or 40 body feet or more in length, or when erected on
site is 320 or more square feet; built on a permanent chassis and
designed to be used as a dwelling with or without a permanent foundation
when connected to the required utilities; and which includes the plumbing,
heating, air conditioning, and electrical systems.
(6) Industrialized housing--A residential structure
that is designed for the occupancy of one or more families; constructed
in one or more modules, or one or more modular components built at
a location other than the home site; designed to be used as a permanent
residential structure when the module or the modular component is
transported to the permanent site and erected or installed on a permanent
foundation system; and that includes the structure's plumbing, heating,
air conditioning, and electrical systems. Industrialized housing does
not include a residential structure that exceeds three stories or
49 feet in height; housing constructed of a sectional or panelized
system that does not use a modular component; or a ready-built home
constructed in a manner in which the entire living area is contained
in a single unit or section at a temporary location for the purpose
of selling and moving the home to another location.
(7) Manufactured home--A HUD-code manufactured home
that has a label or decal issued by the U.S. Department of Housing
and Urban Development and the Texas Department of Housing and Community
Affairs permanently affixed to each section, industrialized housing
that has a label or decal issued by the Texas Department of Licensing
and Regulations permanently affixed to each module or modular component,
or a mobile home. A manufactured home does not include a recreational
vehicle, park model, or house trailer, as those terms are defined
in this section. Further, the term does not include a structure designed
as a residence and constructed since June 15, 1976, that lacks a label
or decal issued by the U.S. Department of Housing and Urban Development
and the Texas Department of Housing and Community Affairs or by the
Texas Department of Licensing and Regulations permanently affixed
to each section, module, or modular component.
(8) Manufacturer--Any person who constructs or assembles
manufactured housing for sale, exchange, or lease-purchase within
this state.
(9) Mobile home--A structure constructed before June
15, 1976; transportable in one or more sections, which in the traveling
mode is eight body feet or more in width or 40 body feet or more in
length, or when erected on site is 320 or more square feet; built
on a permanent chassis; designed to be used as a dwelling with or
without a permanent foundation when connected to the required utilities;
and that includes the plumbing, heating, air conditioning, and electrical
systems.
(10) New manufactured home--One that has not been subject
to a retail sale.
(11) Park model--A trailer designed to be used for
human habitation, with or without a permanent foundation, when connected
to the required utilities, and that:
(A) is less than eight feet six inches in width and
45 feet in length in the traveling mode;
(B) includes the plumbing, heating, air conditioning
and electrical systems; and
(C) is not required to be affixed with a label or decal
issued by the U.S. Department of Housing and Urban Development and
by the Texas Department of Housing and Community Affairs.
(12) Person--An individual, partnership, company, corporation,
association, or other group, however organized.
(13) Recreational vehicle--A vehicle which is self-propelled
or designed to be towed by a motor vehicle, but is not designed to
be used as a permanent dwelling, and which contains plumbing, heating,
and electrical systems that may be operated without connection to
outside utilities. Examples include, but are not limited, to travel
trailers, camper trailers, and motor homes. For information on the
taxability of recreational vehicles, see §3.72 of this title
(relating to Trailers, Farm Machines, and Timber Machines).
(14) Religious organization--A nonprofit organization
that is an organized group of people regularly meeting for the primary
purpose of holding, conducting and sponsoring religious worship services,
according to the rites of their sect. The organization must be able
to provide evidence of an established congregation showing that there
is an organized group of people regularly attending these services.
An organization that supports and encourages religion as an incidental
part of its overall purpose, or one whose general purpose is furthering
religious work or instilling its membership with a religious understanding,
will not qualify for exemption under this section. No part of the
net earnings of the organization may inure to the benefit of any private
party or individual other than as reasonable compensation for services
rendered to the organization. Some examples of organizations that
do not meet the requirements for exemption under this definition are
conventions or associations of churches, evangelistic associations,
churches with membership consisting of family members only, missionary
organizations, and groups who meet for the purpose of holding prayer
meetings, bible study, or revivals. Cont'd... |
