1.
To Incorporate in Arizona
a.
Submit an original and one copy of the Articles of Incorporation (Form CF0041) along with a cover sheet (Form CFCVLR) and a certificate of disclosure (Form CF0001) signed by all incorporators to:
| Arizona Corporation Commission |
| Corporations Division |
| 1300 West Washington |
| Phoenix, AZ 85007-2929 |
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| Information: (602) 542-3135 |
| Web Site: www.azcc.gov/divisions/corporations/ |
| Filing Fee: $40 |
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| Notes: |
Expedited processing can be purchased for $35.00. |
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For answers to frequently asked questions about incorporation in Arizona,
refer to the Corporation Commission's frequently asked questions. |
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The organization must also notify the Corporation Commission in writing of the fiscal year end date adopted by the organization. |
b. Within 60 days of the Articles of Incorporation receiving approval by the Corporation Commission, the organization must publish a copy of the Articles in a newspaper of general circulation in the county of the known place of business for three consecutive publications. Within 90 days of the Articles receiving approval, the organization must then file an Affidavit of Publication with the Corporation Commission at the address above.
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition
of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
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| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less
than $10,000/year) |
3. To Obtain Arizona Corporate Income Tax Exemption
Nonprofit organizations are automatically exempt from corporate income taxes in Arizona and need only submit a copy of their IRS Determination letter to:
| Arizona Department of Revenue |
| Corporate Income Tax Audit |
| 1600 W. Monroe |
| Phoenix , Arizona 85007-2650 |
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| Information: (602) 255-2060 |
| Website: www.revenue.state.az.us |
4. To Obtain Arizona Transaction Privilege Tax Exemption
Nonprofit organizations are not exempt from the transaction privilege tax when making purchases. However, in some cases, when purchasing goods for re-sale, said items may be purchased free of taxes. In general 501(c)(3) nonprofit organizations are exempt from the transaction privilege tax when selling tangible personal property. Please contact the Arizona Department of Revenue with specific questions.
| Taxpayer Information and Assistance |
| PO Box 29086 |
| Phoenix, AZ 85038-9086 |
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| Information: (602) 255-2060 |
| Website: www.revenue.state.az.us |
5. To Register with the Secretary of State
Every charitable organization intending to solicit funds in Arizona or to have funds solicited on its behalf must register with the Secretary of State before any solicitation. To do so, submit the Charitable Organization Registration Form along with a copy of the organization's IRS 501(c)(3) determination letter (or a letter of intent to file for tax-exempt status with the IRS) to:
| Secretary of State |
| Charities Division |
| 1700 W. Washington, 7 th Fl. |
| Phoenix, AZ 85007 |
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| Information: (602) 542-6187 |
| Fax: (602) 542-7386 |
| Web Site: www.azsos.gov |
| Filing Fee: $0 |
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