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Arizona

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Arizona Registration and Compliance

Welcome to the registration and compliance page for Arizona nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Arizona, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Arizona. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Arizona Nonprofit Organizations

1. To Incorporate in Arizona

a. Submit an original and one copy of the Articles of Incorporation along with a cover sheet and a certificate of disclosure signed by all incorporators to:

Arizona Corporation Commission
Corporate Filings Section
1300 West Washington Street
Phoenix, AZ 85007

Information: (602) 542-3026
Web Site: www.azcc.gov/divisions/corporations/
Filing Fee: $40

Notes: Expedited processing can be purchased for $35.00.

For answers to frequently asked questions about incorporation in Arizona, refer to the Corporation Commission's frequently asked questions.

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) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Arizona Corporate Income Tax Exemption

Nonprofit organizations are automatically exempt from corporate income taxes in Arizona and need not apply for exemption. Read more information about exempt organizations in this publication:

Arizona Department of Revenue
Corporate Income Tax Audit
1600 W. Monroe
Phoenix , Arizona 85007-2650

Information: (602) 255-2060
Web Site: www.revenue.state.az.us/

4. To Obtain Arizona Transacton 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 and review their website for answers to specific questions.

Taxpayer Information and Assistance
PO Box 29086
Phoenix, AZ 85038-9086

Information: (602) 255-2060
Web Site: www.revenue.state.az.us/


Annual Filings for Arizona Nonprofit Organizations

1. Arizona Corporation Commission

Form: Annual Report
Due Date: Prescribed by the Corporation Commission (The organization can search for the specific date on the website below)

Arizona Corporation Commission
c/o Annual Reports, Corporations Div.
1300 West Washington St.
Phoenix, AZ 85007-2929

Information: (602) 542-3285
Web Site: www.azcc.gov
Filing Fee: $10

Note: The late fee is $9 per month.
This filing may also be filed online at www.azcc.gov/Divisions/Corporations/annual-report-electronic-submission.asp

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

3. Arizona Secretary of State

Please note that, as of September 13th, 2013, charities soliciting donations in Arizona are no longer required to file with the Secretary of State. Please refer to the Secretary of State's website below for more information.

Secretary of State
Charities Division
1700 W. Washington, 7th Floor
Phoenix, AZ 85007

Information: (602) 542-6187
Fax: (602) 542-7386
Web Site: www.azsos.gov
Filing Fee: $0


Arizona Employment Filings

If the organization will have employees, the following filing is required:

1. To Register with the Arizona Department of Revenue

Complete the online application for employer withholding and unemployment insurance.

Arizona Department of Revenue
License & Registration Section
PO Box 29032
Phoenix, AZ 85038-9032

Withholding Information: (602) 542-4576
Unemployment Insurance Tax Information: (602) 771-6602

Withholding Tax Web Site: www.azdor.gov/Business/WithholdingTax.aspx
Unemployment Insurance Tax Web Site: www.azdes.gov/uitax/

Note: This registration may also be completed in paper form using Form JT-1/UC-001.

For answers to frequently asked questions about Arizona withholding, refer to the Department of Revenue's frequently asked questions.

For more information on unemployment insurance taxes and related matters, contact the Department of Economic Security.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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