OFFICE OFTHEA170RNEY GENERALOFTEXAS 

## AUSTIN 0smm.m a. MIWU *Trom*cv oP(-
tionoreble

M.11 L?%nn

iilah%rd%on asrfrtant s%owtarp of State Au&in, Texas


### opinion Ho. 04l37 

## 201 Am0m orruing

rS6 SS~ ?ranohise tax ta be pold by a aorpcratlon. Your rkqueatror an opinion of thi% department PUh: “We h&we been' lkrnbhed with en ep~&18tlun fop 4 charter or tb above nnmod qorpomtltion. +31e purpo8e 

## etat%U.ln

tha oharter lilt 

### -'The

## eupport

or ala9 1itmw?y and eoiea

### tirla undertakln& to-wit: to rid in loakily ., aroiluble 

### to civfc and aultural erganlsations and groiipps

the rervloie of l

utholritiar

in tarlolu govsrmentel, clvio *Q oultimal tlol(la.* "sUbdiViei011

6 Or the eDpiiUatiO& ii&d%8 that tbemels no oopital steak, no aaoet8 and that the oorporatlon1% net organizedfor profit. wThlo Department

haa raised the **qwrtlon** a% to nh%ther the **aorporatlon** should be %x%mpt rmm tmahise tax %nd pa9 only th% $tO;OO iiilog see. You will note **that** 

### tkm1at*er pest or. **the** 

### purpose

cl6ueesham that thi8~ earpqrzktion~

.' 

## isgoing

to 

## rwnif+h

eivl.0 orgnnlsotlons 

## with

tha eerviaoe 

## ofauthorltlos

## in various

fioldr. 

## Thir aejm*cnt

was at Sli% opinion

thet 

## inno'doing, the corporetlon

WE% actuallyaatiw an a 'booking a(;enoy



### ror leoturers’ and should puy a $SO.OO filing tee and %n annual ?raaohf~% tax, even t$ough it **wns**not organized **ior** pyoflt. "i:o shouldbs pl%a%%d to~have en oplnloa.- 

## rm0 **your** Department aa to what 

## riling

**ree** shouldEonortrble *ill &3mn Rleherdron, Page 4

ba ohargeci an6 whether tho eorporetion, la 8th jest $0 the payment 

## 0ran annual Sranohloo tax." 33% lnaorporatoro



## 0rthe prop0004 oorporatlon %m apparentlyraeeking to. incorporate



### under i?oatlon

S of -iale 1308 of ths Revised CIvIl Statute8 r$lloh roador

*B-A* 8upport

## orany lltsnry and malen- ' tirio undertaking; the melntonanaeoi a library, 

### or praaotionof painting,muala and other Iino art%.* Ycu state 

### in your 

### lettertbet your 

### dagaSi.mant ~1s of the opinion that the purpooe alma80 a8 okrto4 in the charter applioetion woUl.d ooaatituta' tlm 

### orgprriutlon l booking %g%nay ror l%atur%ror%quIring th% paymutt of Q mo.00 filing

## rec. If ouah lo 9ouv oplnloa,we 

### rind w 

### appropriate

oubdl7lsion

or mtlala lSO8 **under** whloh a **btmk** Isg %g%noy oould **be** lnaorporat%d~ 8% do 

### not in thlaopiaioa paoa 

### .ugon

the question 

### or whether 

### the parpa 6lauo6 l ubrittod appropriately co~oo u&or 6ubdlvIolon3, l u p r e, aa suah question ~:IJ not bcroro UI.

Ii yco should, In #lo %xer%loo

## 0r JO&j: dls6retbn; de t e n a in e

that l uoh propored 66rporation lo in foot on% ior 6 11tor%r9 cm4 sofom.lsIo purpooo under l

uoh sobdlv~olon

s **then we**  aubmlt for **JOLIZ** uuIdan66 **tho rol.ltndnf&**  **4loou~8lon** or tho law applicablethereto.

mtiole 3914, Revlaoa Ciril Otututeo, providea In gut that the 6eoreta:rg of State %hall aolloot ae is081 Wpon llllng oaoh oharter, emendgentor %uppl%lcsnt

hereto or a oorpontlon ror the lupport of pub110 worehip, any bmwvolenoo, ohm-itablo, ebuaatlonal, mIseloJUrp,LItorarJ! or aaiMtiflo undertekfng,
. a 

### riiinrr fee of ElO.00 '.

. . .* (imiareaorl&f'ouro) irrtiale

7094, lievie Civil Gtatuteo, sxmpto certain oorporstiona



## rr0rn the 

## payment

orfranohlmotaxoo. It **modrr:** -31% trenohieetax Im~oeodby thlo ahaptor &all not apply to eny ineuruiaocompw, ewety,RonorsblrWill Kena Tiohardson,Paga 3

gumanty or fidelity cornyany, or any transpntation company; or anyiilaeplng, palaae oar and dinInn; oar orm::nny

ahioh is now rerclred to pay an annual tax m?&sured by their grose receipta, or tc oorporstione having no oapital rt,ock end organizedfor the axolualve purpose 

## orpromoting ths publio~

interest 9r my oitp **or** town,ear to oorporatione org0niooU 

## ror the purpose 

## orr*llglous wcrahlp, or ror provldiagplaoas of burial not 

### ror p;ivataprofit, or oorporatione organizid tar the purpose of holdlnu agricultural fair8 and enoouregiag agrioultural pursuita, or ror 

### l trlotlp eduoational

purz‘oses,

or for purely publio charltg." 7here are several other rrtatuter, exemptingootnaln 60aigrratse .typea

br corporation8

### rmm the papent 

## orfranohlsa taxes among nhioh am iutiolas 1407, Eilg, 28118 an6 82309. Hone 

## orthee0 8tatutaa. howover, 

## 8pe0frfdsg mmatioa a 

### oorporat~on

orgaalsi3d ror the purpoua 0r sup~orfbg e4 litwary or solantlflo und*rtaklng.



### It Is too 

## r~ih~ntdl to 

### requirethe.oltatloll ot ruthorlt;fea that one alaimingan umption 

## rror: thr 

### raymeat

. . 

## ortimes 

### mum% oloarlp 

### 0011, within the 

### sxmptioas Wmrofrom 

## promhabythe

law. St is 

### our opinion, therefore,that l? suoh propored.ahartar ia granted 8s a litarary and sQlantlfl0 undartaking

a riling roe or $10.00will be ohargrable and that sush oorporation will be liable ror 

### iranchla tax.8under 

### the provlsioar

0r iu-tioh 1094, ~~~2x4.

ATTORNEY GffN=-AT. 

### -.