logo with tagline




Starting A Nonprofit Organization in Arizona

Welcome to the registration and compliance page for Arizona nonprofit organizations. Below you will find information on initial filings required when starting a 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.


Starting a Nonprofit Organization in Arizona: Initial Filings

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.

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. 

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

Information: (602) 255-2060
Web Site: https://azdor.gov/forms/exempt-organization-forms

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 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.azdor.gov


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: Nonprofit corporations are not assessed a late fee.

3. Arizona Secretary of State

Please note that, as of September 13th, 2013, charities soliciting donations in Arizona (except for Veteran's Charitable Organizations) 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: https://azsos.gov/business/charities
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 more information on unemployment insurance taxes and related matters, review the Department of Economic Security's Employer Handbook.


Click here for Arizona state statute information.