Nonprofit Law Resource Library
State-By-State Initial Compliance - Arizona
Initial Filings for Arizona Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Arizona
a. Submit an original and one copy of the Articles of Incorporation (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 Information: (602) 542-3135
Web Site: www.azcc.gov/divisions/corporations/
Filing Fee: $40Notes: 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.
To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, 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
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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 Information: (602) 255-2060
Web Site: www.revenue.state.az.us/
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 with specific questions.
Taxpayer Information and Assistance
PO Box 29086
Phoenix, AZ 85038-9086 Information: (602) 255-2060
Web Site: www.revenue.state.az.us/
To Register with the Arizona 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 Information: (602) 542-6187
Fax: (602) 542-7386
Web Site: www.azsos.gov/
Filing Fee: $0
