Arizona

An Arizona 501(c)(3) is formed as a nonprofit corporation under the Arizona Nonprofit Corporation Act. It comes into legal existence only once its Articles of Incorporation and Certificate of Disclosure are delivered to and filed by the Arizona Corporation Commission (ACC) — there is no fixed calendar deadline for this, only that it must happen before the corporation conducts affairs as an Arizona corporation.

Filing agency

Arizona Corporation Commission, Corporations Division (ACC)

Applies to: Every domestic nonprofit corporation formed under the Arizona Nonprofit Corporation Act seeking 501(c)(3) status.

Last verified: 2026-07-18

Official source: Arizona Legislature — A.R.S. § 10-3203 — Beginning of corporate existence ↗

Arizona requires a board of at least one individual — there is no universal three-director minimum under state law. The exact number can be fixed higher in the Articles or bylaws. This is a legal rule with no filing or agency involved beyond listing the initial directors in the Articles.

Applies to: Every domestic Arizona nonprofit corporation.

• The Articles or bylaws may impose a larger board than the one-director statutory minimum.

Last verified: 2026-07-18

Official sources: Arizona Legislature and 1 more ↗

Officers are appointed or designated as provided in the bylaws or by board action — Arizona does not itself name required officer titles. At least one officer must be responsible for preparing minutes of directors' and members' meetings and for authenticating corporate records.

Applies to: Every domestic Arizona nonprofit corporation.

Last verified: 2026-07-18

Official source: Arizona Legislature — A.R.S. § 10-3840 — Required officers ↗

Arizona law does not restrict combining officer roles — the same individual may simultaneously hold more than one office (e.g., president and secretary).

Applies to: Every domestic Arizona nonprofit corporation.

Last verified: 2026-07-18

Official source: Arizona Legislature — A.R.S. § 10-3840 — Required officers ↗

Every Arizona nonprofit corporation must continuously maintain a statutory agent — an Arizona-resident individual, a domestic corporation/LLC, or an authorized foreign corporation/LLC, at an Arizona street address, who has accepted the appointment (Form M002) — plus a known place of business in Arizona. Changes must be filed with the ACC (Form C016); failing to maintain an eligible agent can lead to administrative dissolution. There is no fee for the initial agent acceptance or a statement of change ($35 if expedited).

Deadline

Must be maintained continuously; a change must be filed promptly, but no universal fixed number of days was confirmed for every type of change.

Fee

• $0 (one time) — Statutory agent acceptance (no fee)
• $0 (per filing) — Statement of Change (no fee)
• $35 (per filing) — Ordinary expedite surcharge

Filing agency

Arizona Corporation Commission, Corporations Division (ACC)

Frequency

As needed

Applies to: Every domestic Arizona nonprofit corporation, continuously for as long as it exists.

• The corporation itself cannot serve as its own statutory agent.

• Statutory Agent Acceptance (M002) — agent acceptance
• Statement of Change (C016) — changes agent or known place of business

Last verified: 2026-07-18

Official sources: Arizona Legislature and 2 more ↗

Every Arizona nonprofit corporation must file an Annual Report (including Certificate of Disclosure information) with the ACC by a Commission-assigned due date, pay a $10 fee, and confirm all required Arizona corporate income-tax returns have been filed. A written extension of up to six months is available if requested — with the $10 fee — on or before the original due date. An incomplete report corrected within 30 days of the Commission's notice is deemed timely. Arizona does not impose the flat monetary late penalties for-profit corporations face, but a report more than 60 days late is a ground for administrative dissolution.

Deadline

Due by the date the Commission assigns to this specific entity, within its anniversary month; the exact date is entity-specific and appears in the organization's own Arizona Business Center record, not a fixed calendar date shared across all entities. An extension of up to six months may be requested, with the $10 fee, on or before the original due date.

Fee

• $10 (annual) — Standard annual report fee
• $35 (per filing) — Expedited-processing surcharge (total $45 with the standard fee)

Filing agency

Arizona Corporation Commission, Corporations Division (ACC)

Frequency

Annual

Applies to: Every domestic Arizona nonprofit corporation, unless a narrow statutory exemption from the annual-report requirement applies (in which case an annual Certificate of Disclosure is due by May 31 instead).

• A corporation statutorily exempt from filing the annual report must instead deliver an annual Certificate of Disclosure by May 31; no generally applicable exemption for an ordinary 501(c)(3) corporation was identified.

• Corporation Annual Report — primary
• Annual Report Extension Request (C002) — extension of up to six months

Check your organization's own Arizona Business Center record for its assigned annual-report due date rather than assuming a fixed date.

Last verified: 2026-07-18

Official sources: Arizona Legislature and 2 more ↗

Ordinary 501(c)(3) charities do not need to complete a general charitable-solicitation registration with the Arizona Secretary of State — the former general charity-registration program was repealed effective September 13, 2013. A special filing (the American Veteran's Organization Registration Statement) is required only for organizations soliciting money or other support in the name of American veterans, before their first such solicitation — no fee, roughly 2-3 weeks processing.

Deadline

For veterans organizations, registration must occur before soliciting money or other support in the name of American veterans; ordinary charities have no such registration and thus no deadline.

Fee

$0 (one time) — Veterans organization registration fee (none)

Filing agency

Arizona Secretary of State, Business Services Division (SOS)

Frequency

One time

Applies to: Ordinary 501(c)(3) charities: no general Secretary of State solicitation registration applies. Veterans charitable organizations soliciting in the name of American veterans: registration is required before the first such solicitation.

• Registration is required only for organizations soliciting money or support in the name of American veterans; ordinary charities have no general registration requirement.

• Ordinary (non-veterans) 501(c)(3) charities are not required to register under Arizona's general solicitation program, which was repealed in 2013.

• This conclusion is limited to Arizona's general statewide solicitation registration through the Secretary of State — it does not address municipal event/activity permits, gaming or raffle requirements, professional-fundraiser obligations, or other states' registration requirements. Whether a different Arizona agency administers a separate, narrower registration regime for non-veterans fundraising outside the Secretary of State program was not officially confirmed.

• American Veteran's Organization Registration Statement — veterans-organization registration only

Last verified: 2026-07-18

Official sources: Arizona Secretary of State and 1 more ↗

There is no periodic renewal for Arizona charitable-solicitation filings. A veterans organization's registration remains valid until amended or cancelled; an amendment is required only when the registered information changes. Ordinary (non-veterans) charities have no registration at all, so there is nothing to renew.

Filing agency

Arizona Secretary of State, Business Services Division (SOS)

Frequency

As needed

Applies to: Veterans charitable organizations previously registered with the Secretary of State; ordinary charities have no registration to renew.

Last verified: 2026-07-18

Official source: Arizona Secretary of State — Veterans Charities Organizations ↗

An organization exempt under IRC § 501 is automatically exempt from Arizona corporate income tax — no separate Arizona exemption application exists for an organization already federally recognized. Since tax year 2018, exempt organizations no longer submit Arizona Form 99 or federal Form 990 to the Department of Revenue solely to claim or maintain this exemption. This general exemption does not cover unrelated business taxable income (UBTI), which is a separate, conditional filing obligation — see special.unrelated_business_income_filing.

Filing agency

Arizona Department of Revenue (ADOR)

Applies to: Arizona nonprofit corporations that have obtained federal recognition under IRC § 501(c)(3).

• The exemption does not extend to unrelated business taxable income, which is separately taxable and separately filed — see special.unrelated_business_income_filing.
• Federal revocation, loss, or nonrecognition of § 501 status may affect Arizona treatment.
• State income-tax exemption does not create a blanket TPT, use-tax, or property-tax exemption.

Last verified: 2026-07-18

Official sources: Arizona Legislature and 1 more ↗

An organization otherwise exempt from Arizona corporate income tax must still file Arizona Form 99T and pay tax if it has unrelated business taxable income (UBTI) — the greater of $50 or 4.9% of Arizona taxable income — due the 15th day of the 5th month after the tax year ends (May 15 for calendar-year filers). A 7-month extension is available but does not extend the payment deadline, and electronic funds transfer is required once Arizona tax liability reaches $500. Current instructions state the return is filed on paper rather than through Arizona's ordinary corporate e-filing system.

Deadline

Form 99T is due the 15th day of the 5th month after the tax year ends (May 15 for calendar-year filers); a 7-month extension is available but the original payment deadline still applies. Electronic funds transfer is required once Arizona tax liability reaches $500.

Fee

$50 (annual) — Minimum UBTI tax — greater of $50 or 4.9% of Arizona taxable income

Filing agency

Arizona Department of Revenue (ADOR)

Frequency

Annual

Applies to: Arizona 501(c)(3) organizations that have unrelated business taxable income — i.e., that file federal Form 990-T or otherwise have UBTI taxable under A.R.S. § 43-1231. Organizations without UBTI have no obligation under this fact.

• Applies only if the organization has unrelated business taxable income; an organization without UBTI has no Form 99T obligation.

• The federal Form 990-T filing threshold and definition of unrelated business income are federal matters, not restated here.
• Organizations with multistate unrelated business activity require separate review of Arizona apportionment.

• Arizona Exempt Organization Business Income Tax Return (99T) — primary
• Application for Automatic Extension of Time to File Corporation, Partnership, and Exempt Organization Returns (120/165EXT) — 7-month extension

Last verified: 2026-07-18

Official sources: Arizona Legislature and 2 more ↗

Arizona does not provide a general Transaction Privilege Tax (TPT) exemption for an ordinary 501(c)(3)'s own purchases — federal recognition alone does not exempt what the organization buys. Narrow purchasing exemptions exist only for specific qualifying organizations: those providing free or nominal-charge meals to indigent or needy persons, subsidized housing for low-income persons age 62 or older, or graduate/postgraduate instruction in the health sciences. A qualifying purchaser documents the exempt transaction with Form 5000 and supporting documentation, including the IRS determination letter where required.

Deadline

Documentation (Form 5000 plus supporting materials) must be provided to the vendor at or before the exempt transaction.

Filing agency

Arizona Department of Revenue (ADOR)

Frequency

As needed

Applies to: Ordinary 501(c)(3) organizations do not qualify for a general purchasing exemption. Only organizations providing free/nominal-charge meals to indigent/needy persons, qualifying subsidized senior housing, or graduate/postgraduate health-science instruction qualify for the narrow statutory purchasing exemptions.

• Organizations providing meals without charge or at a nominal charge to indigent or needy persons.
• Organizations providing certain subsidized housing for low-income persons age 62 or older.
• Organizations operating solely to provide graduate or postgraduate instruction in the health sciences.

• Arizona Transaction Privilege Tax Exemption Certificate — General (5000) — documents the exempt transaction to the vendor

Last verified: 2026-07-18

Official sources: Arizona Department of Revenue and 2 more ↗

A.R.S. § 42-5061 excludes from the state retail TPT classification sales made by an organization operated exclusively for charitable purposes and recognized under IRC § 501(c)(3). This exclusion does not extend to every TPT classification — unrelated commercial activity, proprietary-club activity, taxable rentals, contracting, and restaurants/bars outside an applicable exclusion can still be taxable — and does not automatically cover every city tax; Arizona cities generally give broad nonprofit treatment under the Model City Tax Code but have their own exceptions (e.g., unrelated business income, proprietary-club activity) that must be checked per city.

Filing agency

Arizona Department of Revenue (ADOR)

Applies to: Arizona 501(c)(3) organizations operated exclusively for charitable purposes, for sales that fall within the state retail TPT classification.

• Does not cover unrelated commercial activity, proprietary-club activity, taxable rentals, contracting, or restaurants/bars outside an applicable exclusion.
• Does not automatically cover every city's privilege tax; city-level exceptions (e.g., UBI, proprietary-club activity) must be checked separately.

• Whether a nonprofit making only excluded retail sales must nevertheless hold a TPT license to report the exclusion was not officially confirmed — see special.tpt_license.

Last verified: 2026-07-18

Official sources: Arizona Legislature and 1 more ↗

Arizona does not grant a blanket property-tax exemption merely because an organization has 501(c)(3) status. The organization must qualify under a specific Arizona property-tax exemption statute, own or hold qualifying title to the property, use it for the exempt purpose, and apply to the county assessor where the property is located — generally between the first Monday in January and March 1 of the tax year. An IRS determination letter (or group-exemption letter) helps establish nonprofit status but does not by itself prove qualifying ownership and use. A qualifying organization that misses the deadline may seek a statutory redemption of the waiver, subject to the assessor and county process, and must notify the assessor of changes in ownership, use, or other facts affecting eligibility.

Deadline

Initial applications generally must be filed between the first Monday in January and March 1 of the tax year; the opening date shifts each year with the calendar and cannot be reduced to one fixed day-of-month.

Filing agency

County Assessor (varies by county)

Frequency

As needed

Applies to: Arizona nonprofit corporations owning or qualifyingly using real or personal property that falls within a statutory exempt-property category.

• Property primarily held or used by a nonexempt person may be ineligible.

• The applicable substantive exemption statute depends on the property's precise ownership and use; 501(c)(3) recognition alone is insufficient.
• County-level administrative practice (permanent vs. recurring application) differs between Maricopa and Pima Counties — see special.county_property_tax_administration.

Last verified: 2026-07-18

Official sources: Arizona Legislature and 3 more ↗

Arizona does not issue or require a single statewide general business license, and Maricopa County and Pima County each state they do not issue a general county business license for unincorporated areas. A nonprofit may still need city business licensing, zoning/occupancy approval, TPT licensing (see special.tpt_license), or activity-specific permits (food handling, construction, childcare, healthcare, transportation, fundraising events, etc.) depending on where and how it operates — county conclusions do not extend to incorporated cities within those counties.

Deadline

Where a local or activity-specific license does apply, it must generally be obtained before conducting the activity that requires it.

Frequency

Unknown

Applies to: Every nonprofit corporation beginning operations in Arizona; actual licensing depends on location and activity.

• A city or town may still impose a general business license, privilege-tax registration, zoning approval, occupancy approval, or an activity-specific permit.

• The absence of a general license does not establish that a particular activity is unregulated; city-by-city licensing was outside the scope of the reviewed statewide report.

Last verified: 2026-07-18

Official sources: Arizona Commerce Authority and 2 more ↗

An Arizona nonprofit employer that regularly employs one or more covered workers under a contract of hire must secure workers' compensation coverage — through an authorized insurer, approved self-insurance, or another statutorily authorized method. Nonprofit/501(c)(3) status creates no general exemption. Domestic servants are excluded from the general coverage rule, and true independent contractors are not employees merely because labeled as such — actual legal classification controls. Covered employers must display the workers' compensation compliance poster and must complete the Employer's Report of Industrial Injury (Form 101) within 10 days after receiving notice of an industrial injury; fatalities require accelerated reporting.

Deadline

Coverage must be in place before a covered employee begins work. Separately, the Employer's Report of Industrial Injury (Form 101) must be completed within 10 days after the employer receives notice of an industrial injury, and fatalities require accelerated reporting.

Filing agency

Industrial Commission of Arizona (ICA)

Frequency

Event triggered

Applies to: Arizona nonprofit corporations regularly employing workers under a contract of hire, subject to statutory employee exclusions and classification rules.

• True independent contractors are not employees merely because the organization describes them as contractors; actual legal classification controls.

• Domestic servants are excluded from the general employer-coverage rule.

• Workers' Compensation Compliance Poster — required workplace notice
• Employer's Report of Industrial Injury (101) — 10-day injury report

Last verified: 2026-07-18

Official sources: Arizona Legislature and 3 more ↗

A 501(c)(3) nonprofit generally becomes an Arizona unemployment-insurance-liable employer once it employs four or more individuals for part of a day in each of 20 different (not necessarily consecutive) calendar weeks in the current or preceding calendar year — the four individuals need not work simultaneously. Certain services are excluded (church/convention of churches, ministers in ministry exercise, certain rehabilitation/work-relief programs, inmates). Under the standard contribution method, Arizona UI tax applies to the first $8,000 of each employee's wages per year, with quarterly wage reports due April 30, July 31, October 31, and January 31. A qualifying nonprofit may instead elect the reimbursement-payment option (repaying the state for benefits paid instead of paying contributions) — generally within 30 days after the liability notice, effective for a minimum of three years, changeable later only through DES's advance written-election process.

Deadline

The reimbursement-payment election must generally be made within 30 days after the employer is notified of UI liability, and remains effective for a minimum of three years. Quarterly wage reports are due April 30, July 31, October 31, and January 31 regardless of payment method.

Filing agency

Arizona Department of Economic Security, Unemployment Insurance Tax Program (DES)

Frequency

Quarterly

Applies to: A 501(c)(3) nonprofit employer meeting the four-employees-in-20-weeks threshold, or otherwise becoming liable under Arizona unemployment-insurance law.

• Liability generally attaches once four or more individuals are employed for part of a day in each of 20 different calendar weeks (current or preceding calendar year); the 20 weeks need not be consecutive and the four individuals need not work simultaneously.

• Specified services for a church or convention/association of churches.
• Services by ministers in the exercise of ministry.
• Certain rehabilitation or work-relief program services.
• Services performed by inmates.

• Arizona Joint Tax Application (JT-1 / UC-001) — unemployment-insurance registration
• Unemployment Tax and Wage Report (UC-018) — quarterly wage/contribution report

Last verified: 2026-07-18

Official sources: Arizona Legislature and 3 more ↗

If a person becomes an officer, director, or trustee within 60 days after delivery of the Articles and the original Certificate of Disclosure, and that person was not covered by the original Certificate, a sworn supplemental declaration covering that person must be delivered within the same 60-day period.

Deadline

Due within 60 days after delivery of the Articles and original Certificate of Disclosure.

Filing agency

Arizona Corporation Commission, Corporations Division (ACC)

Frequency

Event triggered

Applies to: Arizona nonprofit corporations that add a previously undisclosed officer, director, or trustee within 60 days after delivering the Articles and initial Certificate of Disclosure.

• Only applies when a previously undisclosed person becomes an officer, director, or trustee within 60 days after the Articles and original Certificate of Disclosure were delivered.

• The exact current Commission filing treatment for officer/director changes outside this specific 60-day window was not conclusively confirmed.

• Supplemental sworn declaration — discloses a new officer/director/trustee under A.R.S. § 10-3202(F)

Last verified: 2026-07-18

Official source: Arizona Legislature — A.R.S. § 10-3202 — Articles of incorporation; violation; classification ↗

The board of a larger Arizona nonprofit corporation must adopt a written policy covering transactions between the corporation and interested persons — sale, lease, or exchange of property; lending or borrowing money; and compensation for services. The mandate does not apply to a corporation that: had assets with a book value below $10 million at its last fiscal year end, OR had gross receipts/revenue below $2 million in its last fiscal year, OR offers goods/services only to voting members, OR is a qualifying religious corporation, OR was organized by or for a governmental entity (subject to a contract/lease limitation), OR is a specified health-service corporation. Because the financial test uses 'or', falling below either financial threshold alone is enough to qualify for that exception.

Applies to: Arizona nonprofit corporations that do not fall within any of the statutory exceptions (asset/revenue size, voting-members-only, religious, governmental, or specified health-service corporation).

• Book-value assets below $10 million at the end of the last fiscal year.
• Gross receipts or revenue below $2 million in the last fiscal year.
• Offers goods or services only to voting members.
• Qualifying religious corporation.
• Organized by or for a governmental entity, subject to the contract/lease limitation.
• Specified health-service corporation.

• The conflict-policy statute does not itself prescribe a Commission form or filing requirement — it is an internal board-adopted policy, not a routine ACC filing.

Last verified: 2026-07-18

Official source: Arizona Legislature — A.R.S. § 10-3864 — Conflict of interest policy; exceptions ↗