INITIAL FILING REQUIREMENTS TO BECOME AN ARIZONA NONPROFIT
- HOW TO INCORPORATE IN ARIZONA:
- File the Article of Incorporation + 1 copy
- File a cover sheet and a certificate of disclosure signed by all incorporators.
- Send all files to: Arizona Corporation Commission, Corporate Filings Section,1300 West Washington Street, Phoenix, AZ 85007
- Filing fee is $40 (expedited processing if needed is $35)
- For additional information, call: (602) 542-3026
- Web Site: azcc.gov/divisions/corporations/
- 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).
- If assistance is needed, call: (800) 829–3676 (Form related questions), (800) 829–1040 (general information)
- 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 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. Go to the Arizona Department of Revenue website for further information.
ANNUAL FILING REQUIREMENTS TO MAINTAIN 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
- Send it to: Arizona Corporation Commission, C/O Annual Reports, Corporations Viv. 1300 West Washington Street, Phoenix, AZ 85007-2929
- The filing fee is $10
- Note that the late filing fee is $9 per month.
- This filing may also be filed online: azcc.gov/Divisions/Corporations/annual-report-electronic-submission.asp\
- For more information, call (602) 542-3286
- File the Annual Report Form
- INTERNAL REVENUE SERVICE:
- File Annual Return Form 990
- Note that the due date is 4 and a half months after the end of fiscal year.
- Send it to: Internal Revenue Service, 1160 W 12th Street, Ogden, UT 84201
- There is no filing fee.
- For more information, go to the website: irs.gov/charities, or call: (800) 829-3676 (Form related questions), (800) 829-1040 (general information)
- 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.
- ARIZONA STATE’S SECRETARY OF STATE:
- File with Arizona Secretary of State
- Note that in Arizona charities soliciting donations do not have to file with the Secretary of State.
- Address:Secretary of State, Charities Division, 1700 W. Washington, 7th Fl. Phoenix, AZ 85007
- There is no filing fee.
- For more information, go to the website: azsos.gov or call: (602) 542-6187, Fax: (602) 542-7386
