Note: The organization must notify the Corporation Commission in writing of the fiscal year end date adopted by the organization.
Within 60 days of the Articles of Incorporation receiving approval by the Corporation Commission, the organization must publish a copy of the Articles in a newspaper of general circulation in the county of the known place of business for three consecutive publications. Within 90 days of the Articles receiving approval, the organization must then file an Affidavit of Publication with the Corporation Commission at the address above.
HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016).
HOW TO OBTAIN CORPORATE INCOME TAX EXEMPTION IN ARIZONA:
In Arizona charitable organizations’ exempt from federal income taxes are automatically exempt from corporate income taxes.
HOW TO OBTAIN ARIZONA TRANSACTON PRIVILEGE TAX EXEMPTION:
Nonprofit organizations are not exempt from the transaction privilege tax. In re-sale cases, however, items may be purchased free of taxes. In general 501(c) (3) nonprofit organizations are exempt from the transaction privilege tax when selling tangible personal property.
INITIAL FILING REQUIREMENTS TO BECOME AN ARIZONA NONPROFIT
ARIZONA STATE’S CORPORATION COMMISSION:
File the Annual Report Form
Note that the due date is prescribed by the Corporation Commission (The organization can search for the specific date on their website: www.azcc.gov).
The filing fee is $10
Note that the late filing fee is $9 per month.
Send to: Arizona Corporation Commission, C/O Annual Reports, Corporations Viv. 1300 West Washington Street, Phoenix, AZ 85007-2929