APPLICATION FOR TAX EXEMPT STATUS
This application for tax exempt status has been written to assist in determining whether real property
should be exempt from ad valorem property taxation. If there are other factors which you believe should
be considered, please state them on the form or on an additional sheet of paper. Be sure to complete the
address and telephone number of the person signing the form so that more information may be obtained if
Under Missouri law, the following property may be exempt:
1) Property owned by the State or other political subdivision such as
city, county, public water district, etc...
2) Agricultural and Horticultural societies and non-profit cemeteries.
3) Property used exclusively for religious worship.
4) Property used for schools and colleges.
5) Property used exclusively for purposes purely charitable.
To be exempt, the property must be used regularly and exclusively for the purposes of the organization and
not used for profit.
If the property is not being used for the purpose of the organization, it is not exempt. If the property is
rented out for a purpose other than that of the organization, it is not exempt, even though rentals received
are used for the organization's purpose.
While the State Statute, Section 137.100(5) R.S.Mo., says that the property must be actually and regularly
used exclusively for religious worship or for purposes purely charitable, and occasional related use will not
destroy the exemption. For example, a church, hall, or activity room is probably exempt even though
wedding receptions are held there which are not technically "religious worship."
Organizations qualifying under the charitable purpose category must meet a three-fold test.
1) The property must be owned and operated on a not for profit basis;
2) The property must be used for the benefit of an indefinite number
of people; and