Arizona State Filing Requirements

If you're operating a nonprofit in Arizona, you must stay compliant with state-specific filing and registration requirements.

Required Non-profit Forms

Non-profits in Arizona are required to complete several forms as part of their compliance obligations.

State FormsFederal Forms (Required for State Compliance)
  • Articles of Incorporation: Required to establish a non-profit corporation in Arizona.
  • Certificate of Disclosure (Form C003): Must be submitted alongside the Articles of Incorporation.
  • Annual Report: Required annually for all registered non-profits for maintaining good standing with the ACC
  • Form 99T: Arizona Exempt Organization Business Income Tax Return, required for nonprofits with unrelated business taxable income.

State Filing Requirements for Non-Profits

Non-profit organizations in Arizona must adhere to various state regulations to maintain their tax-exempt status. Key requirements include registering with the Arizona Corporation Commission, filing annual reports, and, if applicable, reporting unrelated business income.

Understanding these obligations is essential for compliance and successful operation.

To operate as a nonprofit in Arizona, organizations must fulfill several key requirements:

  1. Incorporation Nonprofits must file Articles of Incorporation with the Arizona Corporation Commission (ACC) to establish themselves as a legal entity.
  2. Tax Exempt Status To qualify for state tax exemption, nonprofits must obtain 501(c)(3) status from the IRS, which automatically grants them tax-exempt status in Arizona.
  3. Annual Reporting Nonprofits are required to file an Annual Report and a Certificate of Disclosure with the ACC each year.
  4. Federal Compliance: Non-profits in Arizona must maintain compliance with federal tax laws, including filing the appropriate version of Form 990 (990-N, 990-EZ, or 990) based on their gross receipts.
  5. Charitable Solicitation Registration Non-profits soliciting contributions in Arizona must register with the Arizona Secretary of State unless exempt (e.g., religious organizations).
State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Arizona, organizations must:

  • Must register with the Arizona Corporation Commission as a nonprofit corporation.
  • Register with the Arizona Secretary of State to solicit charitable donations.
  • File annual reports with the Corporation Commission.
  • Separate application needed for sales tax exemption, especially for purchases made by the nonprofit.
  • 501(c)(3) Organizations: Non-profit organizations generally qualify for sales tax-exempt status if they are organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or to prevent cruelty to children or animals.

Mailing Address

Form 99T

The State of Arizona does not accept electronic filing of Form 99T. You need to mail the completed return to the address below:

Arizona Department of Revenue,
PO Box 52153,
Phoenix,
AZ 85072-2153.

Annual Report and Certificate of Disclosure

Nonprofit organizations must submit their annual report and Certificate of Disclosure with the Arizona Corporation Commission (ACC) eCorp online filing system.

Mailing Address

Filing Deadlines for Non-Profit Forms

Staying on top of deadlines is crucial for non-profits to avoid penalties or loss of good standing.

Below are the key deadlines for non-profit filings in Arizona:

Timely submission of forms is crucial to avoid penalties. Here are the important deadlines:

FormDeadline
Articles of IncorporationThis must be filed before establishing a non-profit entity.
Certificate of DisclosureSubmitted with the Articles of Incorporation.
Annual ReportDue to the anniversary date of the organization’s incorporation each year.
Form 990-TDue on the 15th day of the 5th month after the end of the accounting period (e.g., May 15 for calendar year organizations).
IRS Form 990Due by the 15th day of the 5th month after the fiscal year ends.
990-N(e-postcard)Small organizations (gross receipts ≤ $50,000) must file Form 990-N by the 15th day of the 5th month.

Registration & Annual Filing (Non-Profits)

To maintain their tax-exempt status and comply with state and federal regulations, non-profits operating in Arizona must adhere to specific filing and registration requirements.

Initial Registration

  • Register as a corporation with the Arizona Corporation Commission (ACC) by filing Articles of Incorporation and a $40 fee, along with a Certificate of Disclosure.
  • File an annual report with the ACC to keep corporate status active, including updated director and officer info.
  • Register with the Arizona Secretary of State for charitable solicitation and renew annually to stay compliant.

Annual Filing Requirements

  • Ensure that all contact details, registered agent info, and board member data are current with the state.
  • Compile accurate financial records, including income, expenses, assets, and liabilities, for transparency and reporting purposes.
  • Nonprofits must file this report every year to maintain active status and update organizational details with the state.
  • Required only if the nonprofit earns unrelated business income, and must be filed in conjunction with IRS Form 990-T.

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    Frequently Asked Questions

    1. How do I start a non-profit in Arizona?

    To start a non-profit in Arizona, you need to file Articles of Incorporation and a Certificate of Disclosure with the Arizona Corporation Commission, along with paying a $40 filing fee. For expedited processing, there is an additional charge of $35.

    2. Are religious organizations required to register with the Secretary of State?

    No, religious organizations are typically exempt from the charitable solicitation registration requirement.

    3. Do all non-profits in Arizona need to file Form 990?

    Yes, all federally tax-exempt organizations must file one of the Form 990 variants annually, depending on their gross receipts.

    4. What happens if a non-profit misses a filing deadline?

    Late filings can result in penalties, loss of tax-exempt status, or revocation of state registration.

    5. Are there any penalties for organizations that fail to file?

    Form 99T: If your organization fails to file Form 99T on or before the due date, it may be subject to a penalty of 4.5% of the amount of tax required to be shown on the return, with a maximum penalty of up to 25% of the amount.

    Annual Report and Certificate of Disclosure:

    Nonprofit organizations are not subject to penalties for late filing or failing to file annual reports.