How to start a nonprofit in Arizona
To start a nonprofit in Arizona you file the articles of incorporation with the Arizona Corporation Commission, Corporations Division, meet Arizona’s minimum number of directors, and keep a registered agent in the state. Each step below carries the form, the fee and the deadline, cited to Arizona’s own agencies.
79 facts · 75 source verified · 4 in progress · 98 official sources
On this page
- How to start a nonprofit in Arizona
- Start Here
- Compact Operational Reference
- Formation and organizing
- Governance
- Arizona disclosures and post-formation publication
- Annual corporate maintenance
- Foreign nonprofit authority
- Fundraising and solicitation
- Income tax and transaction privilege tax
- Property tax and financial audits
- Employer and payroll compliance
- Business and local activity licensing
- Raffles, bingo and alcohol events
- Lobbying and political activity
- Fundamental transactions, dissolution and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Arizona specifics included.
How to start a nonprofit in Arizona
- Pick the entity type: Use an Arizona nonprofit corporation for the state entity; federal §501(c)(3) recognition is separate
- File the articles: File nonprofit Articles of Incorporation with the ACC and pay the current $40 base fee
- Name the board: Maintain at least one director; fix the exact number in or under the Articles or bylaws
- Appoint the officers: Designate the required officer functions; one person may hold more than one office
- Keep a registered agent: Continuously maintain an Arizona known place of business and qualifying statutory agent
- File the initial report: Do not publish a definitive separate Arizona nonprofit `initial report` rule without confirming the entity-specific Arizona Business Center workflow
- Register before asking for money: Ordinary non-veterans charities do not have a general Arizona Secretary of State charitable-solicitation registration
- Claim the state tax exemption: Federally §501-exempt organizations are exempt from Arizona income tax under §43-1201; ordinary Form 99/Form 990 submission was discontinued
Start Here
These are the sixteen highest-priority Arizona compliance decision points, in the order an organization normally meets them. Not every item applies to every Arizona nonprofit. Which ones apply depends on whether the organization is incorporated here or elsewhere, whether it solicits contributions, whether it employs anyone, whether it owns or uses property, whether it sells anything, whether it runs a regulated event, and whether it is winding down. Read each entry's applicability line and its verification status before acting on it. Four separations are worth knowing first. Filing Articles of Incorporation is not federal §501(c)(3) recognition, and neither one produces an Arizona tax exemption on its own. The Certificate of Disclosure is a separate document from the Articles it accompanies. The publication step within 60 days after approval is not the annual report, and the annual report falls on a date the Commission assigns rather than a statewide deadline. And ordinary charities have no general Arizona solicitation registration at all, which is the opposite of what most states do.
- Use an Arizona nonprofit corporation for the state entity; federal §501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Arizona nonprofit corporation and intending to seek or hold federal §501(c)(3) recognition.
- File nonprofit Articles of Incorporation with the ACC and pay the current $40 base fee Applies to: A new domestic Arizona nonprofit corporation.
- Continuously maintain an Arizona known place of business and qualifying statutory agent Applies to: Domestic and registered foreign Arizona nonprofit corporations.
- Submit a current Certificate of Disclosure with domestic formation and foreign authority filings Applies to: Domestic incorporators and foreign corporations applying for Arizona authority.
- Complete Arizona's post-formation publication step within 60 days after ACC approval through the statutory database or newspaper route Applies to: New domestic Arizona nonprofit corporations after ACC approval.
- File the Arizona nonprofit annual report by the Commission-assigned date each year and pay $10 Applies to: Domestic and registered foreign Arizona nonprofit corporations unless a specific statutory exemption from the report applies.
- Obtain Arizona authority before conducting affairs and pay the current $175 filing fee Applies to: A nonprofit corporation formed outside Arizona that will conduct affairs in Arizona and does not fit a statutory excluded-activity category.
- Ordinary non-veterans charities do not have a general Arizona Secretary of State charitable-solicitation registration Applies to: Ordinary charitable organizations soliciting in Arizona that are not soliciting in the name of American veterans and do not enter another specialized regime.
- Federally §501-exempt organizations are exempt from Arizona income tax under §43-1201; ordinary Form 99/Form 990 submission was discontinued Applies to: Organizations that are exempt under IRC §501 and are within A.R.S. §43-1201.
- File Arizona Form 99T for Arizona UBTI by the 15th day of the fifth month after the taxable year closes Applies to: An Arizona tax-exempt organization with unrelated business taxable income that triggers federal Form 990-T and Arizona UBTI.
- Obtain a TPT license for taxable business activity and pay the current $12 state fee per location Applies to: A nonprofit engaged in Arizona business activity that requires TPT or use-tax licensing.
- Claim Arizona charitable property-tax exemption only when the property fits the applicable ownership and use statute Applies to: A nonprofit owning or using Arizona real or personal property for qualifying charitable, religious, educational or other exempt purposes.
- Register Arizona employer withholding and related employer accounts through the current joint registration workflow Applies to: A nonprofit that hires employees and becomes subject to Arizona withholding and/or unemployment registration.
- A §501(c)(3) nonprofit generally becomes an Arizona UI employer at four or more workers in 20 different weeks Applies to: IRC §501(c)(3) nonprofit employers with Arizona workers.
- Secure Arizona workers' compensation coverage for covered employees; nonprofit status is not a blanket exemption Applies to: Arizona nonprofits with workers who are employees under the workers' compensation statute.
- Authorize voluntary dissolution through the applicable board/member process before filing Articles of Dissolution Applies to: An Arizona nonprofit corporation choosing to wind up voluntarily.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all sixteen primary decision points; these twelve rows are the highest-value verified operational actions with a fee, a deadline or a threshold worth seeing side by side. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full fee and deadline wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and shows only sources that are active, which is why the initial-report question, TPT licensing for excluded-only charitable retail sales, online raffle chance sales and the final multi-agency account closure get no row: each of those remains VERIFICATION IN PROGRESS.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Formation. A new domestic Arizona nonprofit corporation.File nonprofit Articles of Incorporation with the ACC and pay the current $40 base fee | $40 base filing fee; ordinary expedite adds $35; accelerated service adds $100 next day, $200 same day, or $400 two-hour service when available. | Before relying on Arizona corporate existence. | Articles of Incorporation — Nonprofit (C011 or compliant self-drafted Articles); Arizona Business Center |
| Board size. Every Arizona nonprofit corporation.Maintain at least one director; fix the exact number in or under the Articles or bylaws | No state fee for setting board size internally. | At organization and continuously. | Articles or bylaws (internal corporate record) |
| Interested-person transaction policy. Corporations outside the statutory exception.Adopt and maintain Arizona's written interested-person transaction policy unless a statutory exception applies | No filing fee; the policy is an internal governance document. | Adopt before or when the corporation becomes subject to the covered transaction-policy requirement and apply it to each covered transaction. | Written interested-person transaction policy (internal governance document) |
| Post-formation publication. Ordinary domestic formation.Complete Arizona's post-formation publication step within 60 days after ACC approval through the statutory database or newspaper route | ACC database publication: no fee. Newspaper cost is private and varies by publisher; no state-set newspaper fee. | Within 60 days after ACC approval. | Arizona Corporation Commission database publication or newspaper publication |
| Corporate annual report. Every covered nonprofit corporation.File the Arizona nonprofit annual report by the Commission-assigned date each year and pay $10 | $10 base annual-report fee; ordinary expedite adds $35. | On or before the Commission-assigned date; subsequent years use the assigned date in the anniversary month. | Annual Report through Arizona Business Center |
| Foreign authority. A nonprofit incorporated elsewhere that conducts affairs here.Obtain Arizona authority before conducting affairs and pay the current $175 filing fee | $175 base authority fee; ordinary expedite adds $35. | Before conducting affairs in Arizona; post-approval publication/database step within 60 days. | Application for Authority (C018); Arizona Business Center |
| Unrelated business income return. Organizations with Arizona UBTI.File Arizona Form 99T for Arizona UBTI by the 15th day of the fifth month after the taxable year closes | Tax is separate from the filing; see the rate/minimum fact. | 15th day of the fifth month after taxable-year end. | Arizona Form 99T |
| TPT license. Organizations conducting taxable business activity.Obtain a TPT license for taxable business activity and pay the current $12 state fee per location | $12 state license fee per location; local license/renewal fees vary by jurisdiction. Current ADOR guidance states state renewal can be without an additional state renewal charge while local fees remain jurisdiction-based. | Before conducting licensable taxable activity; renew on the current annual cycle. | TPT License / Joint Tax Application (JT-1); AZTaxes |
| Property-tax affidavit. Organizations claiming the charitable exemption.File the nonprofit property-tax affidavit/application from the first Monday in January through March 1 and use the statutory waiver path if late | No universal statewide filing fee confirmed. | First Monday in January through March 1; late waiver only under the statutory/county procedure. | County nonprofit property-exemption affidavit or application |
| Unemployment insurance coverage. Nonprofit employers.A §501(c)(3) nonprofit generally becomes an Arizona UI employer at four or more workers in 20 different weeks | Contribution rate is account-specific; taxable wage base is $8,000 per employee per calendar year under current DES guidance. | When the four-workers/20-weeks test or another statutory liability rule is met. | Arizona Joint Tax Application (JT-1); DES unemployment tax account |
| Series 15 special-event alcohol licence. Covered nonprofit events.Obtain a Series 15 special-event license and local approval for covered nonprofit alcohol sales/service | $25 per day state special-event fee; local processing fees may apply. | At least 10 days before the event. | Series 15 Special Event License (DLLC plus local governing body) |
| Articles of Dissolution. Corporations winding down.File Articles of Dissolution, pay $25, complete tax clearance, and perform the 60-day publication/database step | $25 base dissolution fee; ordinary expedite adds $35; tax/other amounts may remain due. | After authorization; publication/database within 60 days after ACC approval. Annual-report duty is suspended for six months after delivery while completion is pending. | Articles of Dissolution (C022) |
Formation and organizing
Creating the Arizona entity and the filings and internal steps that go with it. Incorporation is one act. Federal §501(c)(3) recognition, Arizona income-tax treatment, transaction privilege tax, property-tax exemption and activity licensing are separate ones, and none of them follows automatically from the Articles.
Arizona state law creates a nonprofit corporation. Incorporation does not itself create federal §501(c)(3) recognition, Arizona income-tax exemption for an organization that is not federally exempt, TPT treatment, property-tax exemption, or activity licensing.
- Deadline
- At formation and whenever tax-exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; Internal Revenue Service for the narrow federal interaction
- Frequency
- Continuous
- How to comply
- Form the state corporation through the Arizona Corporation Commission and separately complete each tax or regulatory process that applies.
- Official form or portal
- Arizona Business Center; Articles of Incorporation — Nonprofit
Applies to: Organizations forming an ordinary Arizona nonprofit corporation and intending to seek or hold federal §501(c)(3) recognition.
- Special-purpose entities and unincorporated structures use other legal frameworks.
- Conflating incorporation with separate exemption or regulatory systems can produce unsupported exemption claims, tax exposure, or missed filings.
- Nevada nonprofit corporation type required
- Montana nonprofit corporation type required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Arizona law expressly provides that chapters 24 through 40 may be cited as the Arizona nonprofit corporation act.
- Deadline
- At formation and for act-specific governance and filing decisions.
- Fee
- No separate fee.
- Filing agency
- Arizona Legislature
- Responsible party
- Arizona Legislature; Arizona Corporation Commission, Corporations Division
- Frequency
- Continuous
- How to comply
- Use Title 10, chapters 24 through 40 and current ACC implementation for corporate-law decisions.
- Official form or portal
- Arizona Business Center and current ACC forms
Applies to: Domestic Arizona nonprofit corporations governed by Title 10, chapters 24 through 40.
- Specific regulated nonprofit forms may have additional statutes.
- Using an invented or wrong corporate-law title can misstate the legal framework and implementation references.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
File Articles of Incorporation with the Arizona Corporation Commission. The current base filing fee is $40. Arizona Business Center is the current online filing system; paper filing remains available under current ACC guidance.
- Deadline
- Before relying on Arizona corporate existence.
- Fee
- $40 base filing fee; ordinary expedite adds $35; accelerated service adds $100 next day, $200 same day, or $400 two-hour service when available.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- One time
- How to comply
- File online through Arizona Business Center or use an accepted paper/fax channel. Submit the Certificate of Disclosure and statutory-agent acceptance as required.
- Official form or portal
- Articles of Incorporation — Nonprofit (C011 or compliant self-drafted Articles); Arizona Business Center
Applies to: A new domestic Arizona nonprofit corporation.
- Accelerated service guarantees examination timing, not approval. Federal tax-exemption language is a separate governing-document issue.
- No Arizona nonprofit corporation exists until the formation filing is effective; deficient filings can be rejected.
- Nevada articles of incorporation required
- New Mexico articles of incorporation required
Last verified: 2026-08-12
Official sources: Arizona Corporation Commission, Corporations Division and 7 more
View official sources (8)
The Articles must include the statutory name, intended affairs, initial directors, statutory agent and Arizona street address/acceptance, known place of business if different, incorporators, membership choice, elected provisions, and incorporator signatures. ACC warns that its minimum form may omit IRS-required exempt-purpose or dissolution language.
- Deadline
- With formation; federal-compatible language should be in place before the federal exemption application.
- Fee
- Included in the formation fee; later amendment has its own filing fee.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; Internal Revenue Service for federal governing-document requirements
- Frequency
- One time or amendment
- How to comply
- Use C011 or compliant self-drafted Articles and tailor additional provisions to the organization's actual exempt purposes.
- Official form or portal
- Articles of Incorporation — Nonprofit; Arizona Business Center
Applies to: Domestic incorporators, especially organizations intending to apply for federal §501(c)(3) recognition.
- ACC approval is not an IRS determination. Tailored provisions may be needed for unusual programs or restrictions.
- Missing statutory content can cause rejection; insufficient federal organizational language can delay or prevent federal recognition.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
One or more persons may act as incorporators. The Articles must identify each incorporator and be signed by all incorporators.
- Deadline
- At formation.
- Fee
- Included in formation fee.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- One time
- How to comply
- List each incorporator in the Articles and complete the required signatures/certifications.
- Official form or portal
- Articles of Incorporation — Nonprofit
Applies to: New domestic Arizona nonprofit corporations.
- An incorporator does not have to remain a director or officer unless separately selected.
- An incomplete or improperly executed filing may be rejected.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
The legal name must satisfy Arizona corporation naming rules. A name reservation is optional and lasts a nonrenewable 120 days under the current ACC filing system.
- Deadline
- Name compliance at filing; optional reservation before filing.
- Fee
- Name reservation $10 base fee; ordinary expedite adds $35.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- Search ACC records and, if useful, file Application to Reserve Corporation Name C006 through the current filing channel.
- Official form or portal
- Application to Reserve Corporation Name (C006); Arizona Business Center
Applies to: Domestic/foreign nonprofits selecting an Arizona name and applicants wishing to hold a name before filing.
- A reservation does not create trademark rights.
- An unavailable name can cause filing rejection; an expired reservation no longer holds the name.
Last verified: 2026-08-12
Official sources: Arizona Corporation Commission, Corporations Division and 2 more
View official sources (3)
Maintain both an Arizona known place of business and a statutory agent. Eligible agents include an Arizona-resident individual and specified domestic or authorized foreign entities.
- Deadline
- At formation/foreign authority and continuously thereafter.
- Fee
- No separate designation fee when included in formation/authority; later change filing has no ordinary filing fee under the current schedule.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Continuous
- How to comply
- Designate the agent and address in the formation/authority filing and keep the public record current.
- Official form or portal
- Articles/Application for Authority; Statutory Agent Acceptance (M002); Statement of Change (C016)
Applies to: Domestic and registered foreign Arizona nonprofit corporations.
- Keep Arizona `statutory agent` terminology; this is not normalized to another state's registered-agent terminology.
- Failure to maintain the agent or known place can trigger administrative-dissolution or revocation proceedings and missed service.
- Nevada registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
A corporation may file a statement of change, and a new statutory agent must consent. An agent's resignation becomes effective on the thirty-first day after delivery unless a replacement is effective sooner.
- Deadline
- Upon change; replacement before the thirty-first day after a resignation is delivered if uninterrupted compliance is to be maintained.
- Fee
- Statement of Change: no ordinary filing fee; agent resignation: $10 base fee under the current schedule; optional expedite/accelerated fees apply.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- File C016 or a compliant self-drafted change; use C029 for agent resignation; obtain agent acceptance.
- Official form or portal
- Statement of Change (C016); Statutory Agent Resignation (C029); M002 acceptance
Applies to: A corporation whose statutory agent, agent address, known place of business, or qualifying agent status changes.
- An annual report may update certain information, but do not use it to delay continuous agent compliance.
- Allowing the corporation to remain without a qualifying statutory agent can trigger administrative action.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 4 more
View official sources (5)
The board must adopt initial bylaws unless the Articles reserve that power to members. Complete organizational action, elect/appoint directors and officers as needed, and retain the bylaws and resolutions internally.
- Deadline
- Promptly after formation and before relying on internal governance authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use organizational minutes or valid written action; retain bylaws internally rather than filing them with ACC.
- Official form or portal
- Bylaws; organizational minutes or written consent
Applies to: New domestic Arizona nonprofit corporations.
- ACC does not require ordinary bylaws to be filed.
- Operating without valid governing rules can impair elections, contracts, banking, and later corporate actions.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Governance
How the corporation is run and what it keeps. Arizona sets a one-director minimum and leaves the exact number to the Articles or bylaws, and one person may hold more than one office. Two entries here are distinctly Arizonan: the written interested-person transaction policy with its own financial exception, and the duty to furnish the latest annual financial statements after a proper member demand, which is not a blanket audit requirement.
The board must consist of one or more individuals, with the number fixed in or under the Articles or bylaws. Arizona does not impose a universal three-director rule.
- Deadline
- At organization and continuously.
- Fee
- No state fee for setting board size internally.
- Responsible party
- Internal corporate governance; Arizona Corporation Commission receives director information
- Frequency
- Continuous
- How to comply
- Set board size in the Articles/bylaws and document elections or appointments.
- Official form or portal
- Articles; bylaws; annual report
Applies to: Arizona nonprofit corporations.
- Special programs, grants, federal tax governance, or the organization's own documents may require more directors.
- A board below the statutory or governing-document minimum can impair valid corporate action and public reporting.
- Colorado minimum number of directors required
- Montana minimum number of directors required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Officers are designated as provided in the bylaws or by board action. At least one officer must be responsible for preparing minutes and authenticating records. The same individual may hold more than one office.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state appointment fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Designate officers under the bylaws/board action and record the appointments.
- Official form or portal
- Bylaws; board minutes; annual report
Applies to: Arizona nonprofit corporations.
- Arizona law does not require universal president/secretary/treasurer titles unless the governing documents do.
- Missing required officer functions can impair corporate records and filings.
- Utah required officers required
- Wyoming required officers required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Use the nonprofit statute and bylaws for regular/special meetings, notice, quorum, voting and committee authority. Default quorum is a majority of directors in office, and a governing-document reduction cannot go below one-third.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, agendas, minutes, and committee delegations consistent with statute and bylaws.
- Official form or portal
- Board minutes and bylaws
Applies to: Directors and board committees.
- Articles/bylaws may lawfully alter defaults within statutory limits.
- Defective procedure can make corporate action challengeable.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Directors may participate by communications means when all participating directors can simultaneously hear each other. Board action without a meeting must satisfy the statutory written-consent rule.
- Deadline
- At the remote meeting or before the written action becomes effective.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document remote participation in minutes; retain the written consents with board records.
- Official form or portal
- Board minutes; written consents
Applies to: Boards taking action remotely or without convening a meeting.
- Governing documents may impose additional procedures.
- An invalid remote or written action can be challenged as unauthorized.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
The Articles state whether the corporation has members. If it does, apply statutory voting, meeting, consent, election/removal, and inspection rights; donors, clients and volunteers are not automatically statutory members.
- Deadline
- At formation and for each member action.
- Fee
- Included in formation; amendment fee if the charter membership structure changes.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Internal corporate governance; Arizona courts for enforcement
- Frequency
- Continuous and event-triggered
- How to comply
- State the membership choice in the Articles and maintain member records, notices, ballots, and consents.
- Official form or portal
- Articles; bylaws; membership records
Applies to: All new Arizona nonprofits; member-governance duties apply to corporations with statutory members.
- Nonmember corporations generally use board approval paths unless the Articles require another approval.
- Failure to honor statutory member rights can invalidate elections, amendments, asset transactions, or dissolution approvals.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Maintain corporate records and honor lawful inspection rights. On proper written demand, furnish the member the latest annual financial statements; an independent accountant's report accompanies them if one exists, otherwise the president or responsible accounting officer supplies the statutory statement.
- Deadline
- Continuously; financial statements after proper written member demand. No fixed response-day count is stated in §10-11620.
- Fee
- No state filing fee; reasonable copying/professional costs may arise.
- Responsible party
- Internal corporate governance; Arizona courts for inspection disputes
- Frequency
- Continuous and request-based
- How to comply
- Maintain secure records and document inspection/financial-statement responses.
- Official form or portal
- Corporate record book; accounting records; annual financial statements
Applies to: Arizona nonprofit corporations, especially corporations with statutory members.
- This member right does not itself require every nonprofit to obtain a CPA audit.
- Missing records can impair governance and statutory member rights; refusal can produce court enforcement.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Directors must act in good faith, with the care an ordinarily prudent person would exercise in similar circumstances, and in a manner reasonably believed to be in the corporation's best interests.
- Deadline
- At each director decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Arizona courts
- Frequency
- Continuous
- How to comply
- Use disclosures, relevant information, deliberation, recusals where appropriate, and minutes.
- Official form or portal
- Board minutes; conflict disclosures
Applies to: Directors and persons relying on board authority.
- Transaction-specific conflict rules and the interested-person policy add separate requirements.
- Breaches can create fiduciary exposure and undermine corporate actions.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Maintain a written policy governing covered sales/leases/exchanges, loans/borrowings and compensation involving an interested officer/director or specified related entity. The financial exception applies if assets at the last fiscal-year end were below $10,000,000 OR gross receipts/revenues for that fiscal year were below $2,000,000. Additional membership-only, religious, governmental and regulated-health exceptions apply.
- Deadline
- Adopt before or when the corporation becomes subject to the covered transaction-policy requirement and apply it to each covered transaction.
- Fee
- No filing fee; the policy is an internal governance document.
- Responsible party
- Internal corporate governance; Arizona courts/Attorney General as applicable
- Frequency
- Continuous while applicable
- How to comply
- Adopt a written policy, require disclosure and disinterested review, and retain approvals in minutes.
- Official form or portal
- Written interested-person transaction policy; conflict disclosure; board minutes
Applies to: Arizona nonprofit corporations entering covered interested-person transactions unless an exception in §10-3864 applies.
- The financial exception uses `or`; either assets below $10 million or receipts/revenues below $2 million is sufficient. Apply all other statutory exceptions precisely.
- Failure to use the required policy can expose the transaction and fiduciaries to statutory remedies and challenge.
Last verified: 2026-08-12
View official source
Arizona disclosures and post-formation publication
Two Arizona steps that have no close equivalent in most states, and one open question. The Certificate of Disclosure travels with formation and foreign authority filings and can trigger a supplemental disclosure within 60 days. The publication step runs within 60 days after Commission approval and takes the database route or the newspaper route depending on county population. Whether a separate initial report also exists remains VERIFICATION IN PROGRESS.
Submit the Certificate of Disclosure required by §10-3202 with the formation or authority package. It covers specified felony/injunction matters and bankruptcy/receivership history and must be executed no more than 30 days before delivery.
- Deadline
- With Articles of Incorporation or foreign Application for Authority; execution date no more than 30 days before delivery.
- Fee
- No ordinary filing fee; optional expedite/accelerated fees apply.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- One time per formation/authority event, subject to later supplemental disclosure
- How to comply
- Use the current ACC Certificate of Disclosure workflow or a compliant self-drafted Certificate under Policy 4.
- Official form or portal
- Certificate of Disclosure (C003 or compliant self-drafted Certificate); Arizona Business Center
Applies to: Domestic incorporators and foreign corporations applying for Arizona authority.
- The June 16, 2025 self-drafted policy supersedes the old instruction that the Commission form itself was mandatory.
- Missing or false disclosure can cause rejection and statutory criminal/corporate consequences.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 5 more
View official sources (6)
The corporation must deliver the supplemental declaration required by §10-3202(F) within 60 days after the Articles/Certificate were delivered for filing when the statutory appointment trigger occurs.
- Deadline
- Within 60 days after delivery of the Articles and Certificate of Disclosure when the statutory appointment trigger applies.
- Fee
- No ordinary filing fee identified for the disclosure itself; optional processing surcharges may apply where offered.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- Submit the supplemental disclosure through the current ACC filing channel using a compliant filing.
- Official form or portal
- Supplemental disclosure / compliant self-drafted filing through ACC
Applies to: A corporation within the statutory post-filing period when a person becomes an officer, director or trustee and the person was not included in the original Certificate of Disclosure.
- The 60-day rule is limited to the statutory post-formation disclosure trigger; it is not a universal officer/director-change filing deadline.
- Failure to make required supplemental disclosure is a statutory compliance defect and can contribute to administrative-dissolution proceedings.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Within 60 days after ACC approval, either publish in a newspaper as defined by Title 10 or use the Commission publication database when §10-130 applies. Newspaper publication means three consecutive publications. Database publication applies when the known place of business is in a county with population greater than 800,000 and carries no publication fee.
- Deadline
- Within 60 days after ACC approval.
- Fee
- ACC database publication: no fee. Newspaper cost is private and varies by publisher; no state-set newspaper fee.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; newspaper publisher if the newspaper route applies
- Frequency
- One time after formation
- How to comply
- Follow the publication instruction in the ACC approval notice. Retain the newspaper affidavit when the newspaper route is used; filing the affidavit with ACC is optional under current guidance.
- Official form or portal
- ACC publication database or qualifying newspaper; ACC approval letter
Applies to: New domestic Arizona nonprofit corporations after ACC approval.
- Use the statutory `county population > 800,000` formula. Current ACC guidance does not need to name counties for the rule to operate; do not hard-code Maricopa/Pima solely from older instructions.
- Failure to complete the required publication step is a ground for administrative dissolution.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 4 more
View official sources (5)
Current law clearly identifies formation filings, Certificate of Disclosure, supplemental disclosure, publication, and the first annual report on the Commission-assigned date. The reviewed current ACC materials do not affirmatively state whether a separate filing administratively called an initial report exists for every new nonprofit.
- Deadline
- No separate initial-report deadline affirmatively confirmed; check the entity's Arizona Business Center task list and assigned annual-report date after approval.
- Fee
- No separate initial-report fee confirmed.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Unknown / one-time if a portal task exists
- How to comply
- Inspect the approved entity record and Arizona Business Center dashboard after formation; do not substitute the Certificate of Disclosure or publication step.
- Official form or portal
- Arizona Business Center; entity record
Applies to: New domestic Arizona nonprofit corporations immediately after formation.
- The first annual report is governed by §10-11622 and remains separate from this unresolved label/workflow question.
- An incorrect negative could cause an early missed filing; an incorrect positive would invent a filing.
Verification in progress. Safe approach: After approval, check the Arizona Business Center entity record for the Commission-assigned first annual-report date and any entity-specific task; no separate universal `initial report` has been affirmatively confirmed. Unresolved: Whether every newly formed Arizona nonprofit has a separate post-formation filing administratively treated as an `initial report`, rather than only its assigned first annual report and other formation follow-ups. Why the official evidence is insufficient: Current ACC statute, forms and FAQ establish annual reporting and formation follow-ups but do not expressly answer the universal negative or portal-label question. Needed to resolve: Arizona Corporation Commission, Corporations Division: written confirmation or a live newly formed nonprofit Arizona Business Center task list. Risk if this is treated as settled: An absolute negative could cause an early missed filing; an absolute positive would invent a filing.
- New Mexico initial report required
- California initial report required
Last verified: 2026-08-12
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arizona Legislature and 3 more
View official sources (4)
Annual corporate maintenance
The recurring Corporation Commission filings and what happens when one is missed. The annual report is due on the date the Commission assigns to the entity, not on a statewide deadline. The annual Certificate of Disclosure due May 31 is a different filing that applies only to corporations statutorily exempt from the ordinary annual report.
File the annual report by the date assigned by the Commission; in subsequent years it is due on that assigned date in the anniversary month. Report current statutory-agent, address, director, officer, activities, membership, disclosure and tax-return certification information.
- Deadline
- On or before the Commission-assigned date; subsequent years use the assigned date in the anniversary month.
- Fee
- $10 base annual-report fee; ordinary expedite adds $35.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Annual
- How to comply
- File online through Arizona Business Center. Current ACC policy also permits a substantively compliant self-drafted report where accepted, but the ordinary operational path is ABC.
- Official form or portal
- Corporation Annual Report — Arizona Business Center
Applies to: Domestic and registered foreign Arizona nonprofit corporations unless a specific statutory exemption from the report applies.
- Do not treat an ACC delinquency notice as changing the statutory due date.
- Delinquency can lead to administrative dissolution or foreign revocation even though nonprofits do not incur the ordinary for-profit monetary late penalty.
- Utah annual or biennial report required
- Wyoming annual or biennial report required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 5 more
View official sources (6)
A written extension of no more than six months is available only if requested on or before the original due date and accompanied by the annual-report fee. If ACC returns an incomplete report, a corrected report delivered within 30 days after the notice's effective date is treated as timely.
- Deadline
- Extension request on or before original due date; maximum extension six months. Correction within 30 days after effective date of ACC incompleteness notice.
- Fee
- No separate ordinary extension-request fee, but the $10 annual-report fee must accompany the request; expedite/accelerated processing fees are separate if requested.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- File Annual Report Extension Request C002 or compliant filing; submit corrected report through the current ACC channel.
- Official form or portal
- Annual Report Extension Request (C002); Arizona Business Center
Applies to: A corporation needing additional time before the annual-report due date or receiving an incompleteness notice on a timely report.
- An extension changes the report filing date, not every other corporate deadline.
- Missing the extension deadline or correction window can cause the report to remain delinquent and lead toward administrative action.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
Instead of the annual report, a statutorily exempt corporation must deliver an annual Certificate of Disclosure signed by any two executive officers or directors by May 31.
- Deadline
- May 31 annually for a corporation exempt from the annual-report requirement.
- Fee
- No separate fee stated in §10-11622 for the annual Certificate; current filing-channel charges should be checked if special processing is requested.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Annual
- How to comply
- Submit the annual Certificate through the current ACC filing channel.
- Official form or portal
- Annual Certificate of Disclosure / compliant Certificate filing
Applies to: A nonprofit corporation that falls within a statutory exemption from filing the ordinary annual report.
- No broad annual-report exemption for an ordinary §501(c)(3) public charity is inferred merely from tax status.
- Failure to file can create corporate noncompliance and administrative-action exposure.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Administrative-dissolution grounds include annual-report or fee delinquency beyond 60 days, failure to maintain agent/known place, publication defects, supplemental-disclosure defects and other listed defaults. Separately, §10-11622 says ACC shall initiate dissolution/revocation if the annual report or substitute annual Certificate remains undelivered 90 days after its due date. Current ACC guidance allows reinstatement when dissolution occurred within six years, after curing defaults and paying the $100 reinstatement fee plus past-due amounts.
- Deadline
- Annual report/fee grounds arise after 60 days under §10-11420; §10-11622 requires initiation at 90 days for the missing annual filing. If dissolved, reinstatement within six years.
- Fee
- $100 reinstatement fee plus past-due filings/fees; optional processing surcharges apply.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- Use the entity record and ACC reinstatement workflow to cure all listed defects.
- Official form or portal
- Arizona Business Center; reinstatement filing
Applies to: A domestic Arizona nonprofit corporation with statutory defaults or one already administratively dissolved.
- Corporate reinstatement does not automatically restore tax, employer, gaming, alcohol or local registrations.
- An administratively dissolved corporation may conduct only winding-up activity until reinstated; after six years a new formation is required under current ACC guidance.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
Obtain the required board/member approval and file the nonprofit-specific amendment or restated Articles filing. Ordinary bylaw changes remain internal unless they also require a charter change.
- Deadline
- After required internal approval and before representing the filed charter change as effective.
- Fee
- Nonprofit amendment $25 base fee; nonprofit restatement $25 base fee; ordinary expedite adds $35.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; internal governance
- Frequency
- Event-triggered
- How to comply
- File C015 for nonprofit amendment or C013 for restated/amended-and-restated Articles through the current ACC channel.
- Official form or portal
- Articles of Amendment — Nonprofit (C015); Restated Articles — Nonprofit (C013)
Applies to: A domestic nonprofit changing a filed Articles provision or restating its charter.
- Approval path differs for corporations with voting members and for some special amendments.
- An unfiled charter change is not reflected in the public corporate record and can cause later filing or governance defects.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
On filing of a bankruptcy petition or appointment of a receiver for the corporation, deliver the §10-11623 statement listing the specified current/prior officers, directors and trustees and related corporate bankruptcy/receivership information. The current fee schedule lists no ordinary filing fee; current expedited/accelerated schedules control over suspect older C026 acceleration wording.
- Deadline
- On filing of the bankruptcy petition or appointment of the receiver; the statute states the corporation shall deliver the statement on that trigger.
- Fee
- No ordinary filing fee; ordinary expedite $35; current accelerated-service surcharges $100 next day, $200 same day, $400 two-hour when available.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- Use Statement of Bankruptcy or Receivership C026 or compliant current filing and attach required schedules.
- Official form or portal
- Statement of Bankruptcy or Receivership (C026); Arizona Business Center
Applies to: An Arizona or authorized foreign corporation after a bankruptcy petition is filed or a receiver is appointed as specified by §10-11623.
- The legacy C026 instructions are retained only to document old inconsistent accelerated-service wording; the current fee schedule/accelerated-services page control.
- Failure to file or knowingly false statements can produce statutory corporate and criminal consequences.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 4 more
View official sources (5)
Foreign nonprofit authority
What a nonprofit incorporated in another state does before conducting affairs in Arizona. Authority, ongoing maintenance and withdrawal run on their own rules. Some internal and isolated activities are expressly outside conducting affairs, so presence in Arizona does not settle the question by itself.
File the Application for Authority, appoint an Arizona statutory agent/known place of business, provide required home-jurisdiction evidence and the Certificate of Disclosure, and complete the post-approval publication/database step.
- Deadline
- Before conducting affairs in Arizona; post-approval publication/database step within 60 days.
- Fee
- $175 base authority fee; ordinary expedite adds $35.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- One time, followed by annual maintenance
- How to comply
- File Application for Authority C018 through ACC/Arizona Business Center with the required authenticated/certified home-state documents.
- Official form or portal
- Application for Authority to Transact Business or Conduct Affairs in Arizona (C018)
Applies to: A nonprofit corporation formed outside Arizona that will conduct affairs in Arizona and does not fit a statutory excluded-activity category.
- Foreign authority is separate from TPT nexus, employment registration, veterans solicitation, and local/activity licenses.
- An unauthorized foreign corporation can face statutory enforcement and cannot rely on authority-dependent rights until qualified.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 4 more
View official sources (5)
Section 10-11501 lists activities that do not alone constitute conducting affairs, including litigation, internal meetings, maintaining accounts, using independent contractors, certain secured-debt activity, certain property ownership, isolated transactions completed within 30 days and not repeated, and interstate commerce.
- Deadline
- Before deciding whether foreign authority is required.
- Fee
- No separate fee for the legal classification; authority fee applies if qualification is required.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Event-triggered
- How to comply
- Compare the organization's actual Arizona activities to the statutory exclusions; document the basis and qualify if activity goes beyond them.
- Official form or portal
- Application for Authority (if required)
Applies to: Foreign nonprofits evaluating whether Arizona corporate authority is triggered.
- These exclusions only address corporate authority and do not determine tax, employment, solicitation or licensing nexus.
- Incorrectly assuming an exclusion can leave the foreign corporation unauthorized.
Last verified: 2026-08-12
Official source: Arizona Legislature — A.R.S. § 10-11501 — Authority to conduct affairs required
View official source
Maintain the statutory agent/known place, file the annual report on the Commission-assigned schedule, and file an amendment to authority for specified changes in name, domicile or duration.
- Deadline
- Continuous; annual report on assigned date; authority amendment after the specified home-jurisdiction change.
- Fee
- Annual report $10; amendment to authority uses the current ACC fee schedule; agent changes have their own fee treatment.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Frequency
- Annual and event-triggered
- How to comply
- Use Arizona Business Center and C115/agent-change filings as applicable.
- Official form or portal
- Annual Report; Articles of Amendment to Application for Authority (C115); C016
Applies to: A registered foreign nonprofit corporation.
- Foreign maintenance does not substitute for tax or solicitation filings.
- Failure to maintain reports, agent or authority information can lead to foreign revocation.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 4 more
View official sources (5)
File the Application for Withdrawal. Withdrawal is not complete until the statutory Department of Revenue clearance/notice requirements are satisfied, and a 60-day publication/database step follows approval. The annual-report duty is suspended for six months after delivery but can revive if withdrawal is not completed.
- Deadline
- When ceasing Arizona authority; publication/database within 60 days after approval.
- Fee
- $25 base withdrawal fee; ordinary expedite adds $35.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; Arizona Department of Revenue
- Frequency
- One time
- How to comply
- File C025 through the current ACC channel and separately close other Arizona tax/employer/regulatory accounts.
- Official form or portal
- Application for Withdrawal (C025)
Applies to: A registered foreign nonprofit ceasing Arizona corporate authority.
- Corporate withdrawal does not close TPT, UI, withholding, gaming, alcohol, lobbying, campaign or local accounts.
- Authority and linked compliance exposure can continue until withdrawal is complete; separate accounts remain open unless separately closed.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Fundraising and solicitation
Arizona's charity picture, which is unusual. The former general charitable-organization registration was repealed in 2013 and no other state agency assumed it. Soliciting in the name of American veterans is a separate regime, and the conduct rules that survived the repeal still reach contracted fundraisers and independent solicitors.
Arizona's former broad charitable-organization registration program was repealed effective September 13, 2013. Current Secretary of State guidance affirmatively states that only veterans charities file under the remaining SOS system and that no other state agency assumed the former general filing.
- Deadline
- Before solicitation only when a specialized filing such as the veterans rule applies; no general non-veterans SOS charity filing is required under the current guidance.
- Fee
- No general ordinary-charity registration fee.
- Filing agency
- Arizona Secretary of State (SOS)
- Frequency
- Continuous classification
- How to comply
- Do not file a nonexistent general SOS charity registration; separately screen veterans solicitation, professional solicitation conduct, tax, gaming and local requirements.
- Official form or portal
- Veterans Charities Organizations page for the remaining specialized filing
Applies to: Ordinary charitable organizations soliciting in Arizona that are not soliciting in the name of American veterans and do not enter another specialized regime.
- This fact does not mean every fundraising activity is unregulated; deceptive solicitation, veterans solicitation, gaming, tax and local rules remain separate.
- Misstating the repeal can cause unnecessary filings; ignoring specialized rules can cause unlawful solicitation.
Last verified: 2026-08-12
Official sources: Arizona Secretary of State and 1 more
View official sources (2)
Before solicitation, file the registration statement with the Secretary of State. The current page lists no fee, uses a current-linked veterans registration form, accepts specified IRS/990 supporting documents, and states the registration remains valid until amended or cancelled rather than requiring annual renewal.
- Deadline
- Before soliciting in the name of American veterans; amend/cancel when information or activity changes.
- Fee
- No filing fee.
- Filing agency
- Arizona Secretary of State (SOS)
- Frequency
- Initial plus event-triggered changes; no annual renewal stated
- How to comply
- Submit the current-linked American Veteran's Organization Registration Statement by the filing methods stated on the current SOS page.
- Official form or portal
- American Veteran's Organization Registration Statement
Applies to: An organization soliciting money or support in Arizona in the name of American veterans.
- The form itself is an older template, but the current 2026 SOS page still links and instructs use of it; this current linking is the re-verification basis.
- Soliciting without the required filing is a class 3 misdemeanor under §13-3722.
Last verified: 2026-08-12
Official sources: Arizona Secretary of State and 1 more
View official sources (2)
Current Title 44 still defines contracted fundraisers, independent solicitors and solicitation and prohibits specified deceptive practices. The 2013 repeal removed the former broad registration/bond/report sections; no current general fundraiser registration is created by those repealed provisions.
- Deadline
- During each solicitation campaign/activity.
- Fee
- No general statewide fundraiser-registration fee under the repealed program; specialized permits or business costs remain separate.
- Filing agency
- Arizona Attorney General (AG)
- Responsible party
- Arizona Attorney General for consumer-protection enforcement; Arizona courts
- Frequency
- Continuous/event-triggered
- How to comply
- Use compliant fundraising contracts, disclosures and solicitation practices; do not file obsolete repealed-program forms.
- Official form or portal
- No general current fundraiser registration form under the repealed Title 44 program
Applies to: Charitable organizations and paid/contracted fundraising actors soliciting in Arizona.
- Employee/volunteer status and telemarketing laws are fact-specific; fundraising platforms are separately screened but no distinct Arizona platform registration is modeled.
- Contracted fundraiser misconduct can be a class 6 felony; independent-solicitor violations can be class 1 misdemeanors; civil penalties may also apply.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Income tax and transaction privilege tax
Two tax systems that are easy to mistake for one, plus one open question. Arizona income-tax exemption follows federal §501 recognition, while unrelated business income still gets filed and taxed. Transaction privilege tax has no blanket nonprofit exemption: what the organization buys, what it sells and whether it must hold a license are three different questions, and city privilege tax is a fourth.
Arizona law exempts organizations that are federally exempt under IRC §501. Current ADOR guidance states that ordinary tax-exempt organizations no longer file Arizona Form 99 or copies of federal Form 990, while UBTI/other special returns remain separate.
- Deadline
- When federal exempt status is obtained and for each tax year; notify/adjust filing posture if federal status changes.
- Fee
- No separate ordinary exemption application or annual Form 99 filing fee for an IRC §501 organization.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Continuous/annual tax-year classification
- How to comply
- Maintain the federal determination and use the current ADOR exempt-organization forms guidance; file special returns when triggered.
- Official form or portal
- Exempt Organization Forms; no ordinary Form 99 for IRC §501 organizations
Applies to: Organizations that are exempt under IRC §501 and are within A.R.S. §43-1201.
- Homeowners associations and special statutory categories can have different filing treatment.
- Incorrectly claiming exemption before/after federal status can produce Arizona tax liability; UBTI can create Form 99T liability even while exempt.
- California state income tax exemption required
- South Dakota state income tax exemption recommended, not required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Arizona UBTI is tied to federal unrelated business taxable income with Arizona adjustments. The Arizona exempt-organization return is Form 99T and is due on the 15th day of the fifth month after the taxable-year end. For a calendar-year filer, the reusable formula ordinarily produces May 15 of the following year.
- Deadline
- 15th day of the fifth month after taxable-year end.
- Fee
- Tax is separate from the filing; see the rate/minimum fact.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Annual when UBTI filing trigger applies
- How to comply
- File the current tax-year Form 99T and attach/support it as current instructions require.
- Official form or portal
- Arizona Form 99T — Exempt Organization Business Income Tax Return (2025 current tax-year version on research date)
Applies to: An Arizona tax-exempt organization with unrelated business taxable income that triggers federal Form 990-T and Arizona UBTI.
- Do not use the legacy fourth-month deadline; current §43-1241 expressly uses the fifth month.
- Late filing/payment can produce tax, penalties and interest.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
The corporation tax is the greater of $50 or 4.9% of taxable income. Current ADOR 2025 materials provide Form 120EXT for exempt-organization returns; a valid federal/Arizona extension extends filing, not the original tax-payment obligation.
- Deadline
- Tax payment by the original Form 99T due date; extension request/payment procedure by that original due date; current Arizona extension is up to six months where applicable.
- Fee
- Greater of $50 or 4.9% of Arizona taxable income; no separate tax-preparation fee stated.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Annual when Form 99T applies
- How to comply
- Use current Form 120EXT or a valid federal extension as current ADOR instructions allow; make required payment by the original due date.
- Official form or portal
- Form 120EXT; Form 99T
Applies to: An exempt organization required to file Arizona Form 99T.
- Estimated-payment/EFT duties can apply at separate tax-liability thresholds; do not infer them from nonprofit status alone.
- Underpayment, late payment or late filing can produce statutory penalties and interest.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
Arizona does not provide an overall nonprofit TPT exemption. A vendor may pass the economic burden of TPT to a nonprofit customer unless a specific statutory exemption/deduction applies to the transaction.
- Deadline
- At each purchase for which exempt treatment is claimed.
- Fee
- No general exemption-application fee; transaction documentation is separate.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Per transaction
- How to comply
- Determine whether a specific statutory purchase exemption applies before claiming exempt treatment.
- Official form or portal
- ADOR Nonprofit and Qualifying Healthcare guidance; Form 5000 when applicable
Applies to: Arizona nonprofits buying goods or services.
- Seller-side charitable retail exclusions are separate and do not create purchaser exemption.
- Unsupported exemption claims can create purchaser or vendor tax exposure.
- Utah sales tax when you buy required
- South Carolina sales tax when you buy required
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Qualifying nonprofit purchase categories must document the exemption with the vendor, commonly using Form 5000 plus the federal determination or other evidence required for the specific category.
- Deadline
- At or before the transaction is documented as exempt.
- Fee
- No separate filing fee identified for Form 5000.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Per transaction or valid continuing certificate
- How to comply
- Give the vendor a properly completed current Form 5000 and supporting documents required for the statutory category.
- Official form or portal
- Arizona Transaction Privilege Tax Exemption Certificate — General, Form 5000
Applies to: Nonprofit purchasers that fit a specific Arizona TPT purchase exemption or deduction.
- Examples include meals-to-needy organizations, specified disability programs, low-income senior housing and other narrow statutory classes; do not generalize one category to all §501(c)(3)s.
- Missing or incorrect documentation can cause the transaction to be treated as taxable.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Arizona's retail classification excludes gross proceeds from sales of tangible personal property by a nonprofit organization organized and operated exclusively for charitable purposes and recognized under IRC §501(c)(3). This exclusion is limited to the retail classification.
- Deadline
- At each reporting period/activity classification.
- Fee
- No separate exemption fee; licensing/reporting obligations are analyzed separately.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Continuous while selling
- How to comply
- Classify each revenue stream. Apply the retail exclusion only to qualifying retail sales and separately test restaurant, rental, contracting and other TPT classifications.
- Official form or portal
- AZTaxes / TPT return if a license/reporting obligation otherwise applies
Applies to: A nonprofit organization selling tangible personal property at retail.
- Restaurant/bar, rental, contracting, unrelated commercial and proprietary-club activities are not converted into exempt retail sales merely because the seller is a charity.
- Misapplying the retail exclusion can produce tax, interest, penalties or licensing issues.
- Nevada sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Arizona TPT is imposed by business classification. A charitable retail exclusion does not automatically exclude restaurant/bar, commercial lease/rental, prime contracting or other classifications; analyze each actual activity and city treatment separately.
- Deadline
- Before beginning a new taxable activity and each reporting period.
- Fee
- Tax rate and local fees vary by classification and jurisdiction.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Responsible party
- Arizona Department of Revenue; applicable city/town for municipal privilege tax
- Frequency
- Continuous/periodic
- How to comply
- Use ADOR classification guidance, deduction codes and applicable city code; maintain separate books where required.
- Official form or portal
- AZTaxes; TPT return; Model City Tax Code as applicable
Applies to: A nonprofit conducting revenue-producing activities that fall outside ordinary retail sales of tangible personal property.
- Unrelated business income for income-tax purposes is a separate concept and does not itself determine TPT classification.
- Wrong classification can produce underpaid tax, penalties and interest.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Arizona requires a TPT license for businesses conducting taxable activities. The current state license cost is $12 per location. Local jurisdiction fees can apply, and annual renewal is handled through ADOR's current renewal system.
- Deadline
- Before conducting licensable taxable activity; renew on the current annual cycle.
- Fee
- $12 state license fee per location; local license/renewal fees vary by jurisdiction. Current ADOR guidance states state renewal can be without an additional state renewal charge while local fees remain jurisdiction-based.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Responsible party
- Arizona Department of Revenue; applicable city/town for local fees
- Frequency
- Initial and annual renewal
- How to comply
- Apply through Arizona Business One Stop/AZTaxes/JT-1 as the current workflow directs and renew each year.
- Official form or portal
- TPT License; Arizona Joint Tax Application (JT-1); AZTaxes
Applies to: A nonprofit engaged in Arizona business activity that requires TPT or use-tax licensing.
- Licensing is distinct from whether a particular receipt is deductible/excluded.
- Operating taxable activity without the required license can trigger tax, penalties and licensing enforcement.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Current official sources clearly establish the retail exclusion and the general TPT licensing system, but they do not expressly resolve whether an organization with only excluded charitable retail sales has a continuing license obligation.
- Deadline
- Before deciding not to obtain or renew a TPT license.
- Fee
- Potential state license fee $12 per location plus local fees if licensing applies; applicability unresolved for this narrow fact pattern.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Responsible party
- Arizona Department of Revenue; applicable city/town
- Frequency
- Event-triggered
- How to comply
- Obtain written ADOR/city confirmation for the organization's exact activities before deciding that no license is needed.
- Official form or portal
- AZTaxes / TPT Licensing
Applies to: A §501(c)(3) charity whose only potential Arizona TPT activity consists of retail sales excluded from the retail classification by §42-5061(A)(4).
- Do not infer licensing from taxability or taxability from licensing.
- An incorrect negative can produce unlicensed-business exposure; an incorrect positive can impose unnecessary filing costs.
Verification in progress. Safe approach: If all Arizona sales appear excluded under the charitable retail rule, confirm the licensing obligation with ADOR and any applicable city before deciding not to license. Unresolved: Whether a charity whose only Arizona retail receipts are excluded by A.R.S. §42-5061(A)(4) must nevertheless obtain or retain a TPT license. Why the official evidence is insufficient: ADOR separately confirms the retail exclusion and the general $12-per-location licensing system but does not directly address this excluded-only fact pattern. Needed to resolve: Arizona Department of Revenue TPT Licensing, and the applicable city or town tax authority. Risk if this is treated as settled: Overstatement can create either unlicensed-business exposure or unnecessary recurring filings and fees.
Last verified: 2026-08-12
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arizona Legislature and 2 more
View official sources (3)
Arizona municipalities use Model City Tax Code provisions and local options. Nonprofit treatment can differ from the state rule and by activity; city retail exemptions, use-tax rules, unrelated commercial activity and proprietary-club treatment must be checked in the applicable local code.
- Deadline
- Before taxable/local business activity and each reporting period.
- Fee
- Tax rates and local licensing/renewal fees vary by jurisdiction.
- Filing agency
- City or town tax and licensing authority (varies by municipality)
- Responsible party
- Arizona Department of Revenue for the Model City Tax Code and state-administered city tax; applicable city/town
- Frequency
- Continuous/periodic
- How to comply
- Identify the city/town, classification, local option and deduction code in the current Model City Tax Code/rate tables.
- Official form or portal
- Model City Tax Code; AZTaxes; local city/town code
Applies to: Nonprofits conducting business in an Arizona city or town.
- Do not generalize one city's rule statewide.
- Applying a state deduction automatically at city level can cause local tax underpayment.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Property tax and financial audits
Property held or used by the organization, and the audits that government money triggers. Property-tax exemption is decided on ownership and use under state law but filed and administered county by county. Arizona sets no ordinary-charity revenue audit threshold; the audit duties here attach to state and county assistance and use different tiers.
Arizona property-tax exemption is category-, ownership- and use-based. Federal §501(c)(3) status can establish nonprofit status for some provisions but does not by itself exempt every property; profit use, mixed use, leasing and use by another organization can change the result.
- Deadline
- Before relying on exemption and when ownership/use changes.
- Fee
- County application fee not generally established by statute; no universal statewide filing fee confirmed.
- Filing agency
- County assessor (varies by county)
- Responsible party
- County assessor; Arizona Department of Revenue for statewide law
- Frequency
- Annual/permanent treatment depends on statute and county administration
- How to comply
- Apply to the county assessor under the specific exemption statute and provide organizational/ownership/use evidence.
- Official form or portal
- County assessor nonprofit/organizational exemption application
Applies to: A nonprofit owning or using Arizona real or personal property for qualifying charitable, religious, educational or other exempt purposes.
- Different charitable categories use different substantive statutes; this fact does not convert §42-11107 into a blanket exemption for all charities.
- Without a valid exemption, property remains taxable; improper use can cause loss of exemption and assessments.
- Colorado property tax exemption required in some cases
- Virginia property tax exemption required
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Arizona's general nonprofit exemption filing period runs from the first Monday in January through March 1. Statute authorizes a late-waiver/redemption path in qualifying circumstances; county procedures control the submission details.
- Deadline
- First Monday in January through March 1; late waiver only under the statutory/county procedure.
- Fee
- No universal statewide filing fee confirmed.
- Filing agency
- County assessor (varies by county)
- Responsible party
- County assessor
- Frequency
- Annual or as county permanent-exemption rules permit
- How to comply
- File the assessor affidavit/application and supporting documents; report changes as required.
- Official form or portal
- County assessor organizational-exemption application
Applies to: A nonprofit required to establish or renew a property-tax exemption with its county assessor.
- Permanent exemption treatment and change-reporting can differ by county and statutory category.
- Missing the filing period without relief can make the property taxable for the year.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Maricopa currently describes permanent-exemption treatment for many qualifying §501(c) organizations with stated exceptions and change reporting. Pima's current instructions emphasize annual filing-window documentation and specific ownership/use, leased/vacant/developing-property review. Use the county where the property is located.
- Deadline
- County filing follows the statewide January–March 1 window unless a lawful permanent/exception procedure applies; local waiver/change deadlines vary.
- Fee
- County fees not generalized; none identified in the reviewed Maricopa/Pima materials.
- Filing agency
- County assessor (varies by county)
- Responsible party
- Maricopa County Assessor; Pima County Assessor; other county assessor as applicable
- Frequency
- Annual/event-triggered/local
- How to comply
- Use the current assessor form/instructions for the property's county.
- Official form or portal
- Maricopa Organizational Exemptions; Pima Nonprofit Exemption instructions
Applies to: Nonprofits with property in Maricopa County, Pima County, or another Arizona county.
- Mixed use, leased property, vacancy, future development and use by another organization require assessor-specific review.
- Generalizing one county's permanent treatment can cause missed filings or unsupported exemption claims elsewhere.
Last verified: 2026-08-12
Official sources: Maricopa County Assessor and 3 more
View official sources (4)
Every covered state-assistance contract must contain financial/compliance audit requirements. If state assistance during the fiscal year exceeds $250,000, the nonprofit must obtain an annual audit at its own expense and file the audited financial statements with the state agency providing the assistance.
- Deadline
- Annually when state assistance is more than $250,000; exact submission date is contract-defined.
- Fee
- Audit professional cost paid by the nonprofit; no universal state filing fee.
- Filing agency
- Arizona state or county agency providing financial assistance
- Responsible party
- Arizona state agency providing the assistance
- Frequency
- Annual when threshold applies
- How to comply
- Follow the assistance contract and submit the required audited statements to the granting state agency.
- Official form or portal
- Contract-defined audit submission
Applies to: A nonprofit corporation receiving Arizona state financial assistance under a covered contract.
- At $250,000 or less, contract terms control; the threshold is strictly `more than` $250,000.
- Failure can breach the assistance contract and statutory audit requirement.
- New Mexico audit and financial statements required in some cases
- North Dakota audit and financial statements required
Last verified: 2026-08-12
View official source
County assistance above $100,000 in a fiscal year triggers an annual audit. Assistance from $50,000 through $100,000 triggers a biennial audit for the most recent even-numbered fiscal year. Below $50,000, contract terms govern.
- Deadline
- Annual or biennial as the threshold branch requires; submission date is contract-defined.
- Fee
- Professional audit cost and any submission cost are contract-specific.
- Filing agency
- Arizona state or county agency providing financial assistance
- Responsible party
- County providing the assistance
- Frequency
- Annual/biennial/contract-defined
- How to comply
- Follow the county assistance contract and statutory audit tier.
- Official form or portal
- County contract-defined audit submission
Applies to: A nonprofit corporation receiving county financial assistance.
- Preserve exact boundaries: annual is >$100,000; biennial includes $50,000 and $100,000.
- Failure can breach the assistance agreement and statutory audit requirement.
Last verified: 2026-08-12
View official source
Employer and payroll compliance
Four separate employer systems: withholding, unemployment insurance with its own nonprofit coverage test and financing election, workers compensation with its injury reporting, and new hire reporting. Earned paid sick time is a further obligation. Satisfying one of these answers none of the others.
Arizona withholding returns must be filed electronically under current ADOR rules. Follow the assigned/required deposit and filing frequency and submit the annual reconciliation and wage statements on the current tax-year schedule.
- Deadline
- Periodic due dates depend on assigned filing/payment frequency; annual reconciliation follows the current tax-year deadline.
- Fee
- No filing fee stated; tax withheld must be remitted.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Periodic and annual
- How to comply
- Use AZTaxes and current A1-series withholding forms/instructions.
- Official form or portal
- AZTaxes; A1-QRT/A1-R and current wage-statement submission
Applies to: Nonprofit employers required to withhold Arizona income tax.
- Withholding frequency is account-specific; do not replace it with the UI quarterly schedule.
- Late returns or deposits can create penalties and interest.
Last verified: 2026-08-12
Official source: Arizona Department of Revenue — Employer Withholding Filing Obligations
View official source
UI liability generally begins when the nonprofit employs four or more individuals for some part of a day in each of 20 different calendar weeks in the current or preceding calendar year. The weeks need not be consecutive. Under the contribution method, UI tax applies to the first $8,000 of each employee's annual wages.
- Deadline
- When the four-workers/20-weeks test or another statutory liability rule is met.
- Fee
- Contribution rate is account-specific; taxable wage base is $8,000 per employee per calendar year under current DES guidance.
- Filing agency
- Arizona Department of Economic Security (DES)
- Responsible party
- Arizona Department of Economic Security, Unemployment Insurance Tax Program
- Frequency
- Continuous liability; quarterly reporting
- How to comply
- Register the UI account and file quarterly wage reports once liable.
- Official form or portal
- JT-1 / DES UI account; UC-018
Applies to: IRC §501(c)(3) nonprofit employers with Arizona workers.
- Specified church, ministerial, rehabilitation/work-relief and inmate services can be excluded; apply the statutory service exclusions.
- Failure to report/pay can create tax, interest, penalties and collection liability.
- Colorado unemployment insurance required in some cases
- Idaho unemployment insurance required
Last verified: 2026-08-12
Official sources: Arizona Department of Economic Security and 2 more
View official sources (3)
Instead of regular contributions, a qualifying nonprofit may elect to reimburse the state for benefits. The initial election generally must be made within 30 days after the employer is notified of liability and remains effective for at least three consecutive taxable years; later termination/change timing is controlled by §23-750.
- Deadline
- Initial election within 30 days after liability notice; minimum three-year election; later change/termination under statutory advance-notice rules.
- Fee
- No filing fee stated; benefit reimbursements are actual account liabilities.
- Filing agency
- Arizona Department of Economic Security (DES)
- Frequency
- Election plus ongoing reimbursement
- How to comply
- Submit the DES reimbursement election and comply with quarterly wage/report and billing requirements.
- Official form or portal
- DES Reimbursement Payment Option; UC-018
Applies to: A qualifying §501(c)(3) nonprofit that is or becomes liable for Arizona UI.
- Security or advance-payment requirements may apply to an individual account; confirm current DES terms before electing.
- Choosing the wrong financing method can materially change cash-flow exposure and benefit-charge liabilities.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 2 more
View official sources (3)
Quarterly wage reporting continues under either contribution or reimbursement financing. Do not stop filing merely because there are no wages or operations have ceased; use DES's account-closure process so return obligations end formally.
- Deadline
- Quarterly; current standard quarter-end filing schedule applies. Closure is event-triggered when liability/operations end.
- Fee
- Account-specific contribution or reimbursement amounts; no universal closure fee stated.
- Filing agency
- Arizona Department of Economic Security (DES)
- Frequency
- Quarterly plus one-time closure
- How to comply
- File UC-018/current electronic wage report and submit the DES closure request when appropriate.
- Official form or portal
- UC-018; DES employer account
Applies to: A nonprofit with an active Arizona UI account.
- Account closure does not end withholding, workers' compensation or corporate status.
- Open accounts can continue generating delinquency notices and filing obligations.
Last verified: 2026-08-12
Official sources: Arizona Department of Economic Security and 2 more
View official sources (3)
Employers with workers regularly employed under a contract of hire are generally subject to Arizona workers' compensation. Obtain insurance or qualify for self-insurance before covered work; do not classify volunteers or contractors by label alone.
- Deadline
- Before covered employment begins and continuously while covered workers are employed.
- Fee
- Insurance premium/private cost varies; self-insurance has separate financial requirements.
- Filing agency
- Industrial Commission of Arizona (ICA)
- Responsible party
- Industrial Commission of Arizona; authorized workers' compensation insurer
- Frequency
- Continuous
- How to comply
- Obtain a workers' compensation policy or approved self-insurance and maintain required claim/report procedures.
- Official form or portal
- Workers' compensation policy / ICA self-insurance approval as applicable
Applies to: Arizona nonprofits with workers who are employees under the workers' compensation statute.
- Domestic servants and other statutory exclusions exist; contractor/volunteer status is fact-specific.
- Uninsured-employer exposure can include benefits liability, penalties and enforcement.
- Utah workers compensation required
- Colorado workers compensation required
Last verified: 2026-08-12
Official source: Arizona Legislature — A.R.S. § 23-902 — Employers subject to workers' compensation
View official source
After notice of an injury, submit the employer report to the carrier/Industrial Commission within 10 days under current law/guidance. A workplace fatality must be reported no later than the next business day.
- Deadline
- Injury: within 10 days after notice. Fatality: no later than the next business day.
- Fee
- No state filing fee stated.
- Filing agency
- Industrial Commission of Arizona (ICA)
- Frequency
- Event-triggered
- How to comply
- Use the current Employer Report of Injury/ICA claims reporting process.
- Official form or portal
- Employer Report of Injury (Form 101/current successor); ICA claims portal
Applies to: Arizona employers with a covered injury or workplace fatality.
- OSHA fatality/severe-injury reporting is a separate federal/state-safety system and is not merged here.
- Late reporting can delay benefits and create statutory penalties or enforcement.
Last verified: 2026-08-12
Official sources: Industrial Commission of Arizona and 1 more
View official sources (2)
Report each newly hired or rehired employee to Arizona's New Hire Reporting Center within 20 days using the current reporting methods.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee stated.
- Filing agency
- Arizona Department of Economic Security (DES)
- Frequency
- Event-triggered
- How to comply
- Report electronically or by another accepted New Hire Reporting Center method.
- Official form or portal
- Arizona New Hire Reporting Center
Applies to: Arizona nonprofit employers hiring or rehiring employees.
- New-hire reporting is separate from withholding registration and UI wage reporting.
- Failure can trigger statutory penalties and undermine child-support enforcement.
Last verified: 2026-08-12
View official source
Employees accrue at least one hour of earned paid sick time for every 30 hours worked. Employers with 15 or more employees must allow up to 40 hours per year; employers with fewer than 15 must allow up to 24 hours. The 15-employee count uses the statutory 20-week test.
- Deadline
- Accrual begins as required by statute; use may be delayed until the 90th calendar day after employment begins where allowed.
- Fee
- No state filing fee.
- Filing agency
- Industrial Commission of Arizona (ICA)
- Responsible party
- Industrial Commission of Arizona / Arizona labor enforcement
- Frequency
- Continuous/annual
- How to comply
- Track accrual/use and maintain compliant leave/payroll records or use a compliant PTO policy.
- Official form or portal
- Employer payroll/leave records
Applies to: Arizona nonprofit employers with covered employees.
- Collective bargaining and specific excluded worker categories may change application; this fact is statewide sick time, not paid family leave.
- Violations can produce back pay, penalties and enforcement.
Last verified: 2026-08-12
Official source: Arizona Legislature — A.R.S. § 23-372 — Earned paid sick time
View official source
Business and local activity licensing
Whether anything must be licensed before a program opens. Arizona issues no single statewide general business license, which is a verified negative and not a statement that no license applies. Licensing follows the address and the activity, so the actual regulator answers it.
Current Arizona Commerce Authority guidance affirmatively states that Arizona does not issue or require a single state business license. Many cities/towns and regulated activities require separate licenses, permits or tax registrations.
- Deadline
- Before opening or beginning a regulated activity.
- Fee
- No universal statewide general-license fee; TPT and local/activity fees are separate.
- Filing agency
- Arizona Commerce Authority (ACA)
- Responsible party
- Arizona Commerce Authority; applicable state/local regulator
- Frequency
- Continuous screening/event-triggered
- How to comply
- Use the Arizona business licensing directory and the applicable local/activity regulator.
- Official form or portal
- Arizona Commerce Authority business licensing guidance; local licensing portal
Applies to: Arizona nonprofits beginning operations.
- This verified negative is limited to a single general statewide business license; it does not mean no license applies.
- Assuming corporate formation alone authorizes all activity can produce local or activity-specific enforcement.
Last verified: 2026-08-12
Official sources: Arizona Commerce Authority and 2 more
View official sources (3)
Arizona corporate formation and the statewide general-license negative do not eliminate local zoning/occupancy/fire rules or state/local activity permits. Requirements depend on the address and activity; use the actual jurisdiction rather than a statewide catalog.
- Deadline
- Before premises occupancy, event, food service, child care or other regulated activity begins.
- Fee
- Fees vary by jurisdiction/activity; no universal amount.
- Filing agency
- Local governing body and permitting authorities (varies by jurisdiction)
- Responsible party
- Applicable city/town/county planning, building, fire, health or licensing authority; specialized state regulator
- Frequency
- Event-triggered/renewal varies
- How to comply
- Identify the exact address and activity and obtain the current permit/license from the responsible authority.
- Official form or portal
- Local/state activity permit as applicable
Applies to: Nonprofits operating premises, events, food service, child care, health or other regulated activities.
- Representative Phoenix licensing is illustrative only; no local rule is generalized statewide. Tier 3 program licensing is deferred unless the specific activity is selected.
- Operating without required local/activity approval can stop operations and create civil/administrative penalties.
- New Mexico local business license not yet confirmed
- Vermont local business license required
Last verified: 2026-08-12
Official sources: Arizona Commerce Authority and 1 more
View official sources (2)
Raffles, bingo and alcohol events
Fundraising activities that need permission or qualify for an exclusion before the event. A raffle relies on a statutory exclusion with a one-year Arizona existence condition. Bingo is a separately licensed and taxed system with its own classes and reports. Alcohol is a third authorization again. Online and electronic raffle chance sales remain VERIFICATION IN PROGRESS.
Arizona permits qualifying §501 organizations to conduct raffles if they maintain exempt status, provide no prohibited pecuniary benefit to members/officers/employees/agents, have existed continuously in Arizona for at least one year, and use bona fide local members for management, sales and operation except for narrow statutory outside-agent exceptions.
- Deadline
- Before selling any raffle chance and continuously through the drawing/operation.
- Fee
- No general state raffle-license fee is created by §13-3302; activity costs are private/local as applicable.
- Filing agency
- Arizona Department of Gaming
- Responsible party
- Arizona Department of Gaming / law-enforcement authorities; internal governance
- Frequency
- Event-triggered
- How to comply
- Document organizational eligibility, one-year Arizona existence, responsible members, prize/proceeds and operation mechanics before launch.
- Official form or portal
- No general state raffle license under §13-3302; organizational records
Applies to: An IRC §501 organization conducting a raffle in Arizona.
- Hospital/child-abuse-prevention organizations have narrow outside-agent exceptions with additional limits; do not generalize them.
- An activity outside the statutory exception can constitute illegal gambling.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Current §13-3302 authorizes qualifying raffles but does not directly resolve a general online/electronic ticket-sales method in the reviewed official sources. Do not infer permission from general raffle eligibility.
- Deadline
- Before implementing any online/electronic raffle sales channel.
- Fee
- No official online-channel fee confirmed.
- Filing agency
- Arizona Department of Gaming
- Responsible party
- Arizona Department of Gaming; Arizona Attorney General/law-enforcement as applicable
- Frequency
- Event-triggered
- How to comply
- Obtain written current agency/legal confirmation for the exact sales, payment, purchaser-location and delivery method.
- Official form or portal
- No general statewide online-raffle authorization form identified
Applies to: A qualifying nonprofit considering online/electronic raffle ticket sales, remote purchaser participation or electronic payment.
- Keep electronic ticket treatment separate from ordinary in-person raffle eligibility.
- An unauthorized channel can cause the activity to fall outside the gambling-law exception.
Verification in progress. Safe approach: Do not launch online or electronic raffle sales without written current confirmation for the exact sales, payment, purchaser-location and delivery method. Unresolved: Whether ordinary qualifying nonprofit raffles may sell chances online or electronically, accept remote electronic payment, or deliver tickets and chances electronically under current Arizona law. Why the official evidence is insufficient: A.R.S. §13-3302 provides the raffle exception but the reviewed current official sources do not expressly authorize or prohibit the general electronic sales model. Needed to resolve: Arizona Department of Gaming and, where needed, Arizona Attorney General or law-enforcement guidance. Risk if this is treated as settled: An unsupported permission statement could move the raffle outside the gambling-law exception.
Last verified: 2026-08-12
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arizona Legislature and 1 more
View official sources (2)
Bingo is a separate licensed regime. File the application with the local governing body for hearing/recommendation and complete the state licensing process. Licenses run for one year; late renewal has a 30-day grace period with a penalty equal to the license fee, but bingo may not be conducted while the license is delinquent.
- Deadline
- Before conducting bingo; annual renewal before expiration, with statutory 30-day late-renewal treatment.
- Fee
- Class-specific local/state fees apply under §5-414.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Responsible party
- Arizona Department of Revenue; applicable city/town/county governing body
- Frequency
- Annual
- How to comply
- Use the current ADOR bingo application and local governing-body process.
- Official form or portal
- Arizona Bingo License Application; local endorsement
Applies to: A nonprofit or other qualifying organization conducting bingo that falls under Arizona's bingo licensing article.
- Raffles under §13-3302 are not bingo licenses and are not merged with this system.
- Unlicensed or delinquent bingo can be stopped and can expose the organization to tax/license enforcement.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 2 more
View official sources (3)
Current ADOR guidance uses Class A for gross receipts not exceeding $75,000 and a 2.5% tax on adjusted gross receipts; Class B for the intermediate qualifying range up to $500,000 with a 1.5% gross-receipts tax; and Class C above $500,000 with a 2% gross-receipts tax. State/local license fees are class-specific under §5-414.
- Deadline
- Classification at application/renewal and tax each reporting period.
- Fee
- Class A: $5 local + $10 state license; Class B: $25 local + $50 state; Class C: $50 local + $200 state. Taxes: Class A 2.5% adjusted gross receipts; Class B 1.5% gross receipts; Class C 2% gross receipts.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Responsible party
- Arizona Department of Revenue; applicable local governing body
- Frequency
- Annual license plus periodic tax
- How to comply
- Select the correct class in the application and file/pay under the current class.
- Official form or portal
- Bingo license and tax return
Applies to: An Arizona bingo licensee.
- Preserve exact current receipt thresholds and do not use older $15,600/$300,000 limits from historical materials.
- Wrong class or tax treatment can cause underpayment, penalties, license action or reclassification.
Last verified: 2026-08-12
Official sources: Arizona Department of Revenue and 1 more
View official sources (2)
File the required bingo financial report and pay tax by the twentieth day after the reporting period. Extended delinquency can support license enforcement/revocation.
- Deadline
- 20th day after the applicable reporting period.
- Fee
- Tax due depends on license class; no separate report filing fee stated.
- Filing agency
- Arizona Department of Revenue (ADOR)
- Frequency
- Periodic
- How to comply
- Use ADOR's current bingo reporting/electronic filing method and retain game records.
- Official form or portal
- Bingo financial report / ADOR bingo filing system
Applies to: Arizona bingo licensees subject to statutory reporting.
- Reporting periods vary by class/rules; use the current ADOR account schedule.
- Failure to report/pay can produce tax, interest, penalties and license action.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Use the Series 15 special-event process. Current law/guidance requires application at least 10 days before the event, local governing-body approval for an otherwise unlicensed location, and the statutory nonprofit eligibility conditions.
- Deadline
- At least 10 days before the event.
- Fee
- $25 per day state special-event fee; local processing fees may apply.
- Filing agency
- Arizona Department of Liquor Licenses and Control (DLLC)
- Responsible party
- Arizona Department of Liquor Licenses and Control; applicable local governing body
- Frequency
- Per event/day subject to annual limits
- How to comply
- Submit the current Series 15 application through the required local/DLLC process.
- Official form or portal
- Series 15 Special Event License
Applies to: Qualifying nonprofit organizations holding temporary events where alcoholic beverages will be sold or served under the special-event authority.
- An unlicensed physical location is generally limited to 30 special-event license days per calendar year; check current premises/local restrictions.
- Unlicensed alcohol sale/service can produce liquor-law enforcement and jeopardize the event.
Last verified: 2026-08-12
Official sources: Arizona Department of Liquor Licenses and Control and 1 more
View official sources (2)
Arizona's special-event statute contains specific permissions and restrictions for donated product and nonprofit auction/pull activity. Use the Series 15/current DLLC path or another proper licensee route for the exact beverage and event mechanics.
- Deadline
- Before accepting/serving/selling covered alcoholic beverages at the event.
- Fee
- Series 15 $25/day where that license applies; other licensee/local costs vary.
- Filing agency
- Arizona Department of Liquor Licenses and Control (DLLC)
- Responsible party
- Arizona Department of Liquor Licenses and Control; applicable local governing body
- Frequency
- Per event
- How to comply
- Describe beverage source, donor/licensee, sale/auction/pull method, premises and dates in the current DLLC/local application.
- Official form or portal
- Series 15 Special Event License / applicable DLLC approval
Applies to: A nonprofit special event involving donated alcoholic beverages, auctioned alcohol, raffle/pull mechanics or transfers involving a licensee.
- Gaming permission does not authorize alcohol; raffle/bingo and liquor must be analyzed separately.
- Improperly sourced or transferred alcohol can create licensing violations even if the proceeds benefit charity.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Lobbying and political activity
Three separate bodies of law that are often treated as one. Arizona lobbying registration and reporting sit with the Secretary of State. Arizona campaign finance has its own thresholds and filing officers. The federal prohibition on candidate-campaign intervention is a condition of §501(c)(3) status and is not an Arizona filing at all.
A principal must register before lobbying; if advance registration is impracticable, statute allows filing within five business days after first lobbying. Principals re-register biennially on the second Monday in January of odd-numbered years and file specified amendments within five business days.
- Deadline
- Before lobbying; fallback within 5 business days after first lobbying; biennial re-registration on second Monday of January in odd years; specified amendments within 5 business days.
- Fee
- $25 registration fee when the statutory compensated/designated compensated-lobbyist fee branch applies; one fee per principal registration.
- Filing agency
- Arizona Secretary of State (SOS)
- Frequency
- Biennial and event-triggered
- How to comply
- Register through the Secretary of State lobbying system and maintain current lobbyist/principal information.
- Official form or portal
- Arizona Lobbying Registration System
Applies to: A nonprofit that is a principal employing/designating lobbyists to lobby covered Arizona state officials.
- State lobbying registration is separate from federal §501(c)(3) lobbying limits.
- Failure to register/report can produce lobbying-law penalties and enforcement.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
The Secretary of State publishes cycle-specific reporting dates. For 2026 the current page lists quarterly reports and the principal annual-report/renewal cycle; use the current calendar rather than hard-coding dates into future years.
- Deadline
- 2026 cycle-specific quarterly dates: April 30, July 31, November 2, 2026 and February 1, 2027 for the fourth quarter; principal annual filing January 1–March 1, 2027; renewal December 1, 2026–January 11, 2027.
- Fee
- Reporting fee not separately stated; registration fee is separate.
- Filing agency
- Arizona Secretary of State (SOS)
- Frequency
- Quarterly/annual/biennial
- How to comply
- File through the current SOS lobbying reporting system.
- Official form or portal
- Arizona Lobbying Reporting System
Applies to: Registered Arizona lobbying principals and lobbyists with reporting obligations.
- Keep these dates year-specific; future calendars must be rechecked.
- Late/missing reports can produce penalties and affect registration status.
Last verified: 2026-08-12
Official source: Arizona Secretary of State — Lobbying
View official source
For the 2025–2026 election cycle, the current threshold is more than $1,500 in contributions and expenditures in any combination. A qualifying entity must register as a PAC within 10 days.
- Deadline
- Within 10 days after the political-committee trigger is met.
- Fee
- No universal PAC-registration fee stated in the reviewed current SOS filing guidance.
- Filing agency
- Arizona Secretary of State (SOS)
- Responsible party
- Arizona Secretary of State or the applicable campaign-finance filing officer
- Frequency
- Event-triggered, then periodic reports
- How to comply
- Use the current Arizona campaign-finance filing system and correct filing officer for the election/jurisdiction.
- Official form or portal
- Campaign Finance Filing System; Statement of Organization
Applies to: A nonprofit or other entity whose primary purpose is influencing an Arizona election and whose combined knowing contributions/expenditures cross the political-committee threshold.
- Federal §501(c)(3) candidate-campaign prohibition can independently forbid activity that state law would otherwise regulate.
- Unregistered political-committee activity can produce campaign-finance penalties and enforcement.
Last verified: 2026-08-12
Official source: Arizona Secretary of State — Campaign Finance — Filing Information
View official source
An entity that makes independent expenditures or ballot-measure expenditures in excess of $1,000 during a reporting period must file the statutory expenditure report identifying the candidate/measure, election, advertising mode and publication information.
- Deadline
- For the applicable reporting period when covered expenditures exceed $1,000; use the current election calendar for the actual due date.
- Fee
- No universal filing fee stated.
- Filing agency
- Arizona Secretary of State (SOS)
- Responsible party
- Arizona Secretary of State or applicable campaign-finance filing officer
- Frequency
- Reporting-period triggered
- How to comply
- File the entity expenditure report through the correct state/local filing officer/system.
- Official form or portal
- Campaign Finance Reporting System / entity expenditure report
Applies to: A nonprofit or other entity making covered independent expenditures or ballot-measure expenditures outside a registered political committee workflow.
- PAC registration and entity expenditure reporting are separate triggers; ballot-measure activity is also separate from candidate intervention under federal tax law.
- Failure to report can produce campaign-finance penalties.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Compliance with Arizona campaign-finance registration/reporting does not authorize a §501(c)(3) organization to participate or intervene in a political campaign for or against a candidate. Federal tax law independently prohibits candidate-campaign intervention.
- Deadline
- Continuous, especially before any candidate-related political activity.
- Fee
- No filing fee.
- Filing agency
- Internal Revenue Service (IRS)
- Frequency
- Continuous
- How to comply
- Screen proposed political activity under both Arizona campaign-finance law and federal §501(c)(3) restrictions.
- Official form or portal
- IRS guidance; state campaign-finance system when state reporting applies
Applies to: Organizations recognized under IRC §501(c)(3).
- Nonpartisan voter education, issue advocacy, lobbying and ballot-measure activity use different analyses.
- Candidate-campaign intervention can jeopardize federal exemption and trigger excise/enforcement consequences.
Last verified: 2026-08-12
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Fundamental transactions, dissolution and closure
Major asset transactions and the end of the organization's life. A specified acquisition of all or substantially all §501(c)(3) assets has its own public-notice and hearing process. Dissolution itself is a sequence: authorization, Articles of Dissolution with tax clearance and publication, winding up and claims, and charitable-asset disposition. Closing the remaining agency accounts is separate again and remains VERIFICATION IN PROGRESS.
For covered transactions, obtain required corporate approvals, publish notice three consecutive times, and hold a public hearing at least 10 days after first publication and at least 10 days before the transaction. The first notice must be at least 20 days before the transaction. Exceptions include assets with book value below $2 million and the other exact §10-11202(K) branches.
- Deadline
- First notice at least 20 days before transaction; hearing no less than 10 days after first notice and no less than 10 days before transaction.
- Fee
- Publication/private professional costs vary; no state filing fee specified for the hearing itself.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Internal corporate governance; Arizona courts/regulators as applicable
- Frequency
- Event-triggered
- How to comply
- Classify the acquirer/use and exceptions, obtain approvals, publish the notice and hold the hearing if required.
- Official form or portal
- Transaction plan, newspaper notice, public hearing record
Applies to: A person acquiring all or substantially all assets of an Arizona §501(c)(3) corporation (or Arizona assets of a qualifying foreign §501(c)(3)) when the acquirer/use falls within §10-11202(H).
- Preserve every §10-11202(K) exception; do not reduce the rule to a generic Attorney General approval requirement.
- Skipping the special process can make a major charitable-asset transaction challengeable and expose fiduciaries/parties.
Last verified: 2026-08-12
View official source
Adopt the dissolution action through the board and, when the corporation has voting members or another required approver, obtain the required member/other approval before filing.
- Deadline
- Before filing Articles of Dissolution.
- Fee
- No state fee for the internal approval; filing fee is separate.
- Responsible party
- Internal corporate governance; Arizona Corporation Commission for the filing
- Frequency
- One time
- How to comply
- Use board/member resolutions and retain approval evidence for the dissolution filing.
- Official form or portal
- Board/member resolutions; Articles of Dissolution
Applies to: An Arizona nonprofit corporation choosing to wind up voluntarily.
- Approval varies between member and nonmember corporations and may be affected by Articles provisions.
- An improperly authorized dissolution filing can be rejected or challenged.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
File Articles of Dissolution. The filing becomes effective as provided by §10-11403 but is not complete until required fees and Department of Revenue TPT/certificate clearance are received. Within 60 days after ACC approval, publish the dissolution or use the §10-130 database route.
- Deadline
- After authorization; publication/database within 60 days after ACC approval. Annual-report duty is suspended for six months after delivery while completion is pending.
- Fee
- $25 base dissolution fee; ordinary expedite adds $35; tax/other amounts may remain due.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; Arizona Department of Revenue
- Frequency
- One time
- How to comply
- File C022/current compliant dissolution filing through ACC and complete the Department of Revenue clearance sequence.
- Official form or portal
- Articles of Dissolution (C022); ACC/ADOR clearance workflow
Applies to: An Arizona nonprofit after valid voluntary dissolution authorization.
- Filing corporate dissolution does not close other regulatory accounts.
- Incomplete dissolution can leave the corporation in an unresolved status and revive annual-report obligations after the six-month suspension.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 3 more
View official sources (4)
A dissolved nonprofit continues only for winding-up purposes: protect/dispose assets, discharge or provide for liabilities, return restricted assets and distribute remaining assets under governing documents/law. The corporation may use the known-claims notice procedure with a claim deadline of at least 120 days.
- Deadline
- During winding up; known-claim deadline may be set no earlier than 120 days after effective written notice.
- Fee
- No state filing fee for internal winding up; publication/legal costs vary if used.
- Responsible party
- Internal corporate governance; Arizona courts
- Frequency
- One time/event-triggered
- How to comply
- Prepare a winding-up plan, pay/provide for liabilities, send any elected claim notices, and preserve records.
- Official form or portal
- Winding-up resolutions; claim notices; final accounting
Applies to: A dissolved Arizona nonprofit during winding up.
- Unknown-claims procedures and litigation limitations are separate; use counsel for material liabilities.
- Premature distribution can expose assets and fiduciaries to creditor/claim liability.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
On dissolution, return/transfer assets when a condition requires it and follow Articles/bylaws and legal restrictions. If no governing-document distribution provision exists for a charitable/religious/educational corporation, §10-11405 directs remaining assets to one or more organizations engaged in substantially similar activities.
- Deadline
- Before final asset distribution.
- Fee
- No universal state approval fee; court/professional costs depend on restrictions and relief sought.
- Responsible party
- Internal corporate governance; Arizona courts/Attorney General where a restriction or enforcement issue requires involvement
- Frequency
- One time
- How to comply
- Inventory restricted assets and obligations, follow donor/governing-document terms, and obtain court/agency guidance where cy pres or restriction modification is necessary.
- Official form or portal
- Board distribution plan; restricted-gift records; court filing if needed
Applies to: An Arizona nonprofit winding up with donor-restricted, conditional, charitable, religious, educational or similar assets.
- Arizona law does not impose an inferred blanket Attorney General preapproval for every ordinary dissolution; AG/court involvement is transaction/restriction-specific.
- Improper diversion of charitable assets can create fiduciary liability and charitable-trust enforcement.
Last verified: 2026-08-12
Official sources: Arizona Legislature and 1 more
View official sources (2)
Current ACC guidance states that a corporation may file a revocation of dissolution when the dissolution occurred within the preceding 120 days, restoring active status as if dissolution had not occurred, subject to the statutory process.
- Deadline
- Within 120 days after dissolution under the current ACC rule.
- Fee
- Revocation filing fee is form-specific under the current ACC schedule; verify before filing.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission, Corporations Division; internal governance
- Frequency
- One time if elected
- How to comply
- Complete required internal revocation approval and file the current revocation document through ACC.
- Official form or portal
- Revocation of Dissolution filing / Arizona Business Center
Applies to: An Arizona nonprofit that filed voluntary dissolution but decides to reverse it promptly.
- Revocation does not automatically reverse closed tax/regulatory accounts or third-party transactions completed during winding up.
- Missing the window can require a different legal route or new formation rather than simple revocation.
Last verified: 2026-08-12
Official sources: Arizona Corporation Commission, Corporations Division and 1 more
View official sources (2)
ACC dissolution does not itself close ADOR income/99T/TPT/use-tax accounts, withholding, DES UI, workers' compensation insurance/self-insurance, veterans solicitation records, bingo, liquor, lobbying, campaign-finance or local licenses. Each applicable system has its own final-return/termination process.
- Deadline
- At cessation using each account's final return, cancellation or termination deadline; no single universal cross-agency deadline exists.
- Fee
- Fees/taxes/premiums/penalties vary by account; no universal closure fee.
- Filing agency
- Arizona Corporation Commission, Corporations Division (ACC)
- Responsible party
- Arizona Corporation Commission; Arizona Department of Revenue; Arizona Department of Economic Security; Industrial Commission of Arizona; Secretary of State; Department of Liquor Licenses and Control; local regulators
- Frequency
- One time per account/system
- How to comply
- Inventory every active registration/account and obtain final confirmations from each responsible agency.
- Official form or portal
- Agency-specific final returns, cancellations and account closures
Applies to: A nonprofit completing final operational closure after or alongside corporate dissolution/foreign withdrawal.
- Corporate dissolution and foreign withdrawal are separate from regulatory-account closure.
- Open accounts can continue generating filing obligations, assessments, premiums, notices or enforcement after corporate dissolution.
Verification in progress. Safe approach: Treat ACC dissolution as only the corporate step; inventory every active account and close it under the responsible agency's current final-return or cancellation procedure. Unresolved: The exact final-return, cancellation and closure workflow across every Arizona tax, employer, gaming, alcohol, lobbying, campaign-finance and local account used by one nonprofit. Why the official evidence is insufficient: Each agency has its own system; no single current official source provides a universal multi-agency closure sequence or one deadline. Needed to resolve: ADOR, DES, the Industrial Commission of Arizona or the insurer, the Secretary of State, DLLC, local regulators and any other agency tied to an active account. Risk if this is treated as settled: Overstating dissolution as full closure can leave ongoing filings, assessments, premiums or notices in place.
Last verified: 2026-08-12
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Arizona Legislature and 8 more
View official sources (9)
Official Sources
98 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Arizona Legislature | A.R.S. § 10-11003 — Amendment by board and members | https://www.azleg.gov/ars/10/11003.htm | |
| Arizona Legislature | A.R.S. § 10-11202 — Sale of assets other than in regular course of activities | https://www.azleg.gov/ars/10/11202.htm | |
| Arizona Legislature | A.R.S. § 10-11402 — Dissolution by directors and members | https://www.azleg.gov/ars/10/11402.htm | |
| Arizona Legislature | A.R.S. § 10-11403 — Articles of dissolution | https://www.azleg.gov/ars/10/11403.htm | |
| Arizona Legislature | A.R.S. § 10-11405 — Effect of dissolution | https://www.azleg.gov/ars/10/11405.htm | |
| Arizona Legislature | A.R.S. § 10-11406 — Known claims against dissolved corporation | https://www.azleg.gov/ars/10/11406.htm | |
| Arizona Legislature | A.R.S. § 10-11420 — Grounds for administrative dissolution | https://www.azleg.gov/ars/10/11420.htm | |
| Arizona Legislature | A.R.S. § 10-11501 — Authority to conduct affairs required | https://www.azleg.gov/ars/10/11501.htm | |
| Arizona Legislature | A.R.S. § 10-11503 — Application for authority | https://www.azleg.gov/ars/10/11503.htm | |
| Arizona Legislature | A.R.S. § 10-11508 — Amendment to application for authority | https://www.azleg.gov/ars/10/11508.htm | |
| Arizona Legislature | A.R.S. § 10-11520 — Withdrawal | https://www.azleg.gov/ars/10/11520.htm | |
| Arizona Legislature | A.R.S. § 10-11530 — Grounds for revocation | https://www.azleg.gov/ars/10/11530.htm | |
| Arizona Legislature | A.R.S. § 10-11602 — Inspection of records by members | https://www.azleg.gov/ars/10/11602.htm | |
| Arizona Legislature | A.R.S. § 10-11620 — Financial statements for members | https://www.azleg.gov/ars/10/11620.htm | |
| Arizona Legislature | A.R.S. § 10-11622 — Annual report | https://www.azleg.gov/ars/10/11622.htm | |
| Arizona Legislature | A.R.S. § 10-11623 — Statement of bankruptcy or receivership | https://www.azleg.gov/ars/10/11623.htm | |
| Arizona Legislature | A.R.S. § 10-130 — Publication; database | https://www.azleg.gov/ars/10/00130.htm | |
| Arizona Legislature | A.R.S. § 10-3101 — Short title | https://www.azleg.gov/ars/10/03101.htm | |
| Arizona Legislature | A.R.S. § 10-3140 — Definitions | https://www.azleg.gov/ars/10/03140.htm | |
| Arizona Legislature | A.R.S. § 10-3201 — Incorporators | https://www.azleg.gov/ars/10/03201.htm | |
| Arizona Legislature | A.R.S. § 10-3202 — Articles of incorporation; violation; classification | https://www.azleg.gov/ars/10/03202.htm | |
| Arizona Legislature | A.R.S. § 10-3203 — Beginning of corporate existence | https://www.azleg.gov/ars/10/03203.htm | |
| Arizona Legislature | A.R.S. § 10-3206 — Bylaws | https://www.azleg.gov/ars/10/03206.htm | |
| Arizona Legislature | A.R.S. § 10-3501 — Known place of business and statutory agent | https://www.azleg.gov/ars/10/03501.htm | |
| Arizona Legislature | A.R.S. § 10-3502 — Change of known place of business or statutory agent | https://www.azleg.gov/ars/10/03502.htm | |
| Arizona Legislature | A.R.S. § 10-3503 — Resignation of statutory agent | https://www.azleg.gov/ars/10/03503.htm | |
| Arizona Legislature | A.R.S. § 10-3803 — Number and election of directors | https://www.azleg.gov/ars/10/03803.htm | |
| Arizona Legislature | A.R.S. § 10-3820 — Meetings | https://www.azleg.gov/ars/10/03820.htm | |
| Arizona Legislature | A.R.S. § 10-3821 — Action without meeting | https://www.azleg.gov/ars/10/03821.htm | |
| Arizona Legislature | A.R.S. § 10-3824 — Quorum and voting | https://www.azleg.gov/ars/10/03824.htm | |
| Arizona Legislature | A.R.S. § 10-3830 — General standards for directors | https://www.azleg.gov/ars/10/03830.htm | |
| Arizona Legislature | A.R.S. § 10-3840 — Required officers | https://www.azleg.gov/ars/10/03840.htm | |
| Arizona Legislature | A.R.S. § 10-3864 — Transactions with interested persons; policy | https://www.azleg.gov/ars/10/03864.htm | |
| Arizona Legislature | A.R.S. § 11-624 — Audits of nonprofit corporations receiving county assistance | https://www.azleg.gov/ars/11/00624.htm | |
| Arizona Legislature | A.R.S. § 13-3302 — Exclusions from gambling offenses; nonprofit raffles | https://www.azleg.gov/ars/13/03302.htm | |
| Arizona Legislature | A.R.S. § 13-3722 — Solicitation in name of American veterans | https://www.azleg.gov/ars/13/03722.htm | |
| Arizona Legislature | A.R.S. § 16-926 — Campaign finance reports; contents | https://www.azleg.gov/ars/16/00926.htm | |
| Arizona Legislature | A.R.S. § 23-372 — Earned paid sick time | https://www.azleg.gov/ars/23/00372.htm | |
| Arizona Legislature | A.R.S. § 23-750 — Payment of contributions or reimbursement by nonprofit organizations | https://www.azleg.gov/ars/23/00750.htm | |
| Arizona Legislature | A.R.S. § 23-902 — Employers subject to workers' compensation | https://www.azleg.gov/ars/23/00902.htm | |
| Arizona Legislature | A.R.S. § 35-181.03 — Audit of nonprofit corporations receiving state monies | https://www.azleg.gov/ars/35/00181-03.htm | |
| Arizona Legislature | A.R.S. § 4-203.02 — Special event license | https://www.azleg.gov/ars/4/00203-02.htm | |
| Arizona Legislature | A.R.S. § 41-1232 — Registration of lobbyists and principals | https://www.azleg.gov/ars/41/01232.htm | |
| Arizona Legislature | A.R.S. § 42-11107 — Property of charitable institutions for relief purposes | https://www.azleg.gov/ars/42/11107.htm | |
| Arizona Legislature | A.R.S. § 42-11153 — Affidavit; filing period; waiver | https://www.azleg.gov/ars/42/11153.htm | |
| Arizona Legislature | A.R.S. § 42-11154 — Establishing nonprofit status | https://www.azleg.gov/ars/42/11154.htm | |
| Arizona Legislature | A.R.S. § 42-11155 — Property held or used by another organization | https://www.azleg.gov/ars/42/11155.htm | |
| Arizona Legislature | A.R.S. § 42-5061 — Retail classification; definitions | https://www.azleg.gov/ars/42/05061.htm | |
| Arizona Legislature | A.R.S. § 43-1111 — Tax rate for corporations | https://www.azleg.gov/ars/43/01111.htm | |
| Arizona Legislature | A.R.S. § 43-1201 — Organizations exempt from tax | https://www.azleg.gov/ars/43/01201.htm | |
| Arizona Legislature | A.R.S. § 43-1231 — Unrelated business taxable income | https://www.azleg.gov/ars/43/01231.htm | |
| Arizona Legislature | A.R.S. § 43-1241 — Returns of exempt organizations | https://www.azleg.gov/ars/43/01241.htm | |
| Arizona Legislature | A.R.S. § 44-6551 — Definitions | https://www.azleg.gov/ars/44/06551.htm | |
| Arizona Legislature | A.R.S. § 44-6561 — Unlawful solicitation; penalties | https://www.azleg.gov/ars/44/06561.htm | |
| Arizona Legislature | A.R.S. § 5-403 — License term and renewal | https://www.azleg.gov/ars/5/00403.htm | |
| Arizona Legislature | A.R.S. § 5-404 — Application for bingo license | https://www.azleg.gov/ars/5/00404.htm | |
| Arizona Legislature | A.R.S. § 5-407 — Reports and tax | https://www.azleg.gov/ars/5/00407.htm | |
| Arizona Legislature | A.R.S. § 5-414 — Fees and taxes | https://www.azleg.gov/ars/5/00414.htm | |
| Arizona Corporation Commission | ACC Debuts New Online Business Filing Portal — Arizona Business Center | https://www.azcc.gov/news/home/2026/01/12/acc-debuts-new-online-business-filing-portal---arizona-business-center | |
| Arizona Corporation Commission, Corporations Division | Accelerated Services | https://azcc.gov/corporations/accelerated-services | |
| Arizona Department of Revenue | Application for Automatic Extension of Time to File Corporation, Partnership and Exempt Organization Returns — Form 120EXT, 2025 | https://azdor.gov/forms/corporate-tax-forms/application-automatic-extension-time-file-corporation-partnership-and | |
| Arizona Department of Revenue | Arizona Joint Tax Application — JT-1 | https://azdor.gov/forms/tpt-forms/joint-tax-application-tpt-license | |
| Arizona Department of Economic Security | Arizona New Hire Reporting Center — Employer Requirements | https://des.az.gov/services/child-and-family/child-support-services/employers/new-hire-reporting | |
| Arizona Department of Revenue | Arizona Transaction Privilege Tax Exemption Certificate — General, Form 5000 | https://azdor.gov/forms/tpt-forms/tpt-exemption-certificate-general | |
| Arizona Department of Revenue | Bingo in Arizona | https://azdor.gov/business/bingo-arizona | |
| Arizona Commerce Authority | Business Licensing | https://www.azcommerce.com/small-business/quick-links/business-licensing/ | |
| Arizona Corporation Commission, Corporations Division | Business Services FAQs | https://www.azcc.gov/faqs/BusinessServicesFAQs | |
| Arizona Secretary of State | Campaign Finance — Filing Information | https://azsos.gov/elections/campaign-finance/filing-information | |
| Arizona Department of Gaming | Charitable Gaming | https://gaming.az.gov/resources/charitable-gaming | |
| Internal Revenue Service | Charities, Churches and Politics | https://www.irs.gov/newsroom/charities-churches-and-politics | |
| Arizona Corporation Commission, Corporations Division | Corporation Fee Schedule | https://azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-corporations6def4cc74b1a47129d16c2b1c3851bda.pdf | |
| Arizona Corporation Commission, Corporations Division | Corporation Forms | https://azcc.gov/corporations/forms/corporation-forms | |
| Arizona Corporation Commission | Corporations Division Announces New Policies Aimed at Preventing Business Filing Fraud | https://www.azcc.gov/news/home/2025/05/30/acc-corporations-division-announces-new-policies-aimed-at-preventing-business-filing-fraud | |
| Industrial Commission of Arizona | Employer Report of Injury / Fatality Reporting | https://www.azica.gov/claims-employer-report-injury | |
| Arizona Department of Revenue | Employer Withholding Filing Obligations | https://azdor.gov/business/withholding-tax/employer-withholding-filing-obligations | |
| Arizona Department of Economic Security | Employment Taxes — Reimbursement Payment Option | https://des.az.gov/content/employment-taxes-reimbursement-payment-option | |
| Arizona Department of Revenue | Exempt Organization Business Income Tax Return — Form 99T, tax year 2025 | https://azdor.gov/forms/exempt-organization-forms/exempt-organization-business-income-tax-return | |
| Arizona Department of Revenue | Exempt Organization Forms | https://azdor.gov/forms/exempt-organization-forms | |
| Arizona Department of Revenue | Exempt Organization Tax Highlights — 2025 | https://azdor.gov/forms/exempt-organization-tax-highlights | |
| Arizona Department of Revenue | Exemption Letter Not Required | https://azdor.gov/transaction-privilege-tax/non-profit-and-qualifying-healthcare/exemption-letter-not-required | |
| Arizona Department of Revenue | Exemption Letter Required | https://azdor.gov/transaction-privilege-tax/non-profit-and-qualifying-healthcare/exemption-letter-required | |
| Arizona Corporation Commission, Corporations Division | Fee and Payment Info | https://azcc.gov/corporations/fee-and-payment-info | |
| Pima County Assessor | Filing Deadline & Required Documentation — Nonprofit Organizations | https://www.asr.pima.gov/Downloads/Forms/exemptions-nonprofit.pdf | |
| Arizona Corporation Commission, Corporations Division | Instructions C003i — Certificate of Disclosure (legacy form instructions) | https://azcc.gov/docs/default-source/corps-files/instructions/c003i-instructions-certificate-of-disclosure.pdf | |
| Arizona Corporation Commission, Corporations Division | Instructions C026i — Statement of Bankruptcy or Receivership (legacy instructions) | https://azcc.gov/docs/default-source/corps-files/instructions/c026i-instructions-statement-bankruptcy-or-receivership.pdf | |
| Arizona Legislature | Laws 2013, Ch. 105 (H.B. 2457) — Charitable organizations repeal | https://www.azleg.gov/legtext/51leg/1r/laws/0105.pdf | |
| City of Phoenix, City Clerk Department | License Services | https://www.phoenix.gov/administration/departments/cityclerk/programs-services/license-services.html | |
| Arizona Secretary of State | Lobbying | https://azsos.gov/elections/lobbying | |
| Arizona Department of Revenue | Model City Tax Code — General Conditions and Definitions | https://azdor.gov/model-city-tax-code/articles-and-sections/general-conditions-and-definitions | |
| Arizona Department of Revenue | Model City Tax Code — Retail Sales: Exemptions | https://azdor.gov/model-city-tax-code/articles-and-sections/retail-sales-exemptions | |
| Arizona Department of Revenue | Nonprofit and Qualifying Healthcare | https://azdor.gov/transaction-privilege-tax/non-profit-and-qualifying-healthcare | |
| Maricopa County Assessor | Organizational Exemptions | https://www.mcassessor.maricopa.gov/page/org_exemptions/ | |
| Arizona Department of Revenue | Renewing a TPT License | https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license | |
| Arizona Department of Liquor Licenses and Control | Series 15 Licensing Information — Special Event | https://liquor.az.gov/series-15-licensing-information-special-event | |
| Arizona Department of Revenue | TPT License | https://azdor.gov/business/transaction-privilege-tax/tpt-license | |
| Arizona Department of Economic Security | Unemployment Insurance Tax — Who Pays | https://des.az.gov/services/employment/unemployment-employer/unemployment-insurance-tax/who-pays | |
| Arizona Department of Economic Security | Unemployment Tax and Wage Report — UC-018 | https://des.az.gov/sites/default/files/dl/UC-018.pdf | |
| Arizona Secretary of State | Veterans Charities Organizations | https://azsos.gov/business/other-services/veterans-charities-organizations |
Recent Arizona Compliance Updates
Arizona is easy to get wrong because several of its systems look alike and are not, and because two of its requirements have no close equivalent in most states. Incorporating is not federal section 501(c)(3) recognition. The Certificate of Disclosure is a separate document from the Articles it travels with. The publication step due within 60 days after approval is not the annual report, and the annual report falls on a date the Commission assigns to the entity rather than on a statewide deadline. Ordinary charities have no general Arizona solicitation registration at all. This guide was rebuilt from current official Arizona sources on 12 August 2026 and now carries 79 structured compliance facts drawn from 98 official sources.
A newly approved Arizona nonprofit has two Corporation Commission obligations arriving close together, and they run on completely different rules. Publication is a one time step due within 60 days after approval, taking either the no-fee Commission database route or three consecutive newspaper publications depending on county population. The annual report recurs every year on a date the Commission assigns to the entity, at $10. Two further periods, 60 days and 90 days, are enforcement triggers rather than deadlines, and confusing them for the due date is how organizations end up administratively dissolved.
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Arizona and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.