Arizona Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements
Arizona Nonprofits - A Guide to Registration and Tax Compliance
To ensure the successful launch and operation of your nonprofit organization, it's imperative to grasp the guidelines and requirements established by the state agency.
Here, you'll find comprehensive guidance on initiating and registering your nonprofit with the state of Arizona, as well as insights into annual filing requirements and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of Arizona | With the Attorney General | Charity Annual Renewal | Nonprofit Filing Requirements | |
Required Forms |
Articles of Incorporation | N/A | N/A | Form 99T - Arizona Exempt Organization Business Income Tax Return |
Due Date |
Before establishing a Nonprofit entity | 15th day of the 5th month after the accounting period ends. | ||
Filing Fee |
$40 | N/A | ||
Frequently Asked Questions
How to Start a Nonprofit Organization in Arizona?
To start a nonprofit in Arizona, you must complete the registration procedures outlined below.
Registration with the Arizona Corporation Commission:
To register your nonprofit, the state of Arizona requires you to submit Articles of Incorporation with the Corporation Commission.
Typically, this submission should include the following information:
- Entity Name
- Character of Affairs
- Members
- Arizona Known Place of Business Address
- Directors
- Statutory Agent
- Certificate of Disclosure
- Incorporators
In addition to submitting this information, you must pay an incorporation filing fee of $40. For expedited processing, there is an additional charge of $35.
Note : Your Articles of Incorporation will be rejected if the Certificate of Disclosure is not filed along with them.
Registration with the Arizona Attorney General’s Office
Unlike other states, charitable organizations in Arizona are not required to register with the Attorney General's office.
How do you obtain tax-exempt status from the State of Arizona?
If your nonprofit has filed Form 1023/1024 and obtained 501(c) tax-exempt status from the IRS, your organization will automatically qualify as tax-exempt with the State of Arizona as well. You don’t have to submit a separate application with the state.
Note : The State of Arizona does not provide an overall exemption from Transaction Privilege Tax (TPT) for nonprofit organizations. To qualify for the exemption, nonprofits must submit an exemption letter to the state. For more information, click here
What are the annual filing requirements for nonprofits in Arizona?
Annual Report Filing:
If your nonprofit is registered with the Arizona Corporation Commission, domestic or foreign, you must file an Annual Report and a Certificate of Disclosure with the Arizona Corporation Commission each year.
Arizona Filing Requirements:
- Starting in the 2018 tax year, the State of Arizona stopped requiring nonprofits to submit their IRS 990 Form copy or Form 99 (historical).
- However, tax-exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file Arizona Form 99T.
When is the deadline for charitable organizations' annual filings?
Form 99T:
Nonprofits are required to file Form 99T to report unrelated business taxable income by the 15th day of the 5th month before the accounting period ends. If your organization follows the calendar tax year, then the deadline for filing 99T is May 15, 2024.
Annual Report and Certificate of Disclosure:
Each organization has its own deadline for filing the annual report and Certificate of Disclosure with the State of Arizona. You can find your organization's specific due date on the Arizona Corporation Commission website at http://ecorp.azcc.gov/
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.
How do I file my organization’s 99T and Annual Report with Arizona?
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:
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 through their online portal - eCorp
Article Sources:
- Articles of Incorporation - Articles Of Incorporation Nonprofit Corporation
- Form 99T - Arizona Exempt Organization Business Income Tax Return