INITIAL FILING REQUIREMENTS TO BECOME AN ARIZONA NONPROFIT

1. INCORPORATE IN ARIZONA 

File the Articles of Incorporation and one copy along with a cover sheet and a certificate of disclosure signed by all incorporators.

• It can be done either online or in hard copy.
• Filing fee: $40 (Expedited processing: $35)
• For assistance, and where to send all documents to, contact the Arizona Corporation Commission.
  • Arizona Corporation Commission, Corporate Filings Section, 1300 West Washington Street, Phoenix, AZ 85007
  • (602) 542-3026
  • www.azcc.gov/divisions/corporations/

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.

2. OBTAIN 501(c) (3) TAX-EXEMPT STATUS:

Submit Form 1023 online through Pay.gov. 

• Filing fee: $600 ($275 for Form 1023-EZ – small nonprofits)
• For assistance, contact the IRS
  • (800) 829-3676 (Form 1023-related questions) AND (800) 829-1040 (general questions)
  • www.irs.gov/charities (general information) AND https://www.irs.gov/forms-pubs/about-form-1023 (Form 1023-related information).

3. OBTAIN CORPORATE INCOME TAX EXEMPTION IN ARIZONA

In Arizona, charitable organizations are exempt from federal income taxes are automatically exempt from corporate income taxes.

4. OBTAIN ARIZONA TRANSACTION 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.

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ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ARIZONA NONPROFIT

1. INTERNAL REVENUE SERVICE

File the Annual Return Form 990: https://www.irs.gov/charities-non-profits/required-filing-form-990-series. Note that the due date is 4 and a half months after the end of the fiscal year.

• There is no filing fee.
• For more information and where to send all documents to:
  • Internal Revenue Service, 1160W 12th Street, Ogden, UT 84201-0027
  • (800) 829-3676 (Form 990-related questions) AND (800) 829-1040 (general questions)
  • http://www.irs.gov/charities
• For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
• For Private Foundations: You are required to submit the Form 990-PF.

2. ARIZONA STATE’S CORPORATION COMMISSION

File the Annual Report Form

• Due Date: Prescribed by the Corporation Commission (Specific date on the website below)
• Filing Fee: $10
• For more information and where to send all documents to:
  • Arizona Corporation Commission, C/O Annual Reports, Corporations Viv. 1300 West Washington Street, Phoenix, AZ 85007-2929
  • (602) 542-3286
  • http://www.azcc.gov/divisions/corporations/

3. ARIZONA STATE’S SECRETARY OF STATE

File with Arizona Secretary of State.

• Note that charities soliciting donations in Arizona do not have to file with the Secretary of State.
• There is no filing fee.
• For more information and where to send all documents to:
  • Secretary of State, Charities Division, 1700 W. Washington, 7th Fl. Phoenix, AZ 85007
  • (602) 542-6187
  • https://azsos.gov/business/charities