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May 15, 2025.
How to Start a Nonprofit in Arizona: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Arizona, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Arizona specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Choose a unique and distinguishable name that meets Arizona naming requirements. Include a nonprofit designator such as “Corporation,” “Incorporated,” or an abbreviation like “Inc.” Check name availability through the Arizona Corporation Commission (ACC) Entity Search.
Note: You can reserve a name for 120 days by filing a Name Reservation Application with the ACC (optional).
Appoint a registered agent
Arizona requires every nonprofit to have a Statutory Agent (Registered Agent) with a physical address in Arizona. This person or entity will receive legal and official documents on behalf of your organization. The agent must accept appointment by signing a Statutory Agent Acceptance Form.
How to register a nonprofit in the state of Arizona?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Arizona:
File Articles of Incorporation with the Arizona Secretary of State
To legally incorporate your organization in Arizona, you must file the Articles of Incorporation with the Secretary of State. In Arizona, Form C011 serves as the official document to incorporate a not-for-profit organization.
Filing Methods
- Online: Submit via the Arizona Secretary of State's online portal.
| Form | Fee | Filing Method |
|---|---|---|
| Articles of Incorporation |
$50 |
e-file option is available. |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
How to apply for tax exemption and solicitation in Arizona?
To operate legally in Arizona, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
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 tax filing requirements for nonprofits in Arizona?
Nonprofits in Arizona must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Arizona State Tax Filing
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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.
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Arizona Filing Requirements:
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Starting in the 2018 tax year, the State of Arizona stopped requiring nonprofits to submit their IRS 990 Form copy or Form 99 (historical).
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However, tax-exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file the Arizona Form 99T.
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Deadline:
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/
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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.
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Filing Method:
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
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.
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Does incorporation automatically give tax-exempt status?
No — incorporation is a state process; federal tax-exempt status (e.g., under § 501(c)(3)) must be applied for separately with the Internal Revenue
Service (IRS).
Do I need to register for charitable solicitation in Arizona?
Not in most cases. Arizona no longer requires broad statewide charitable solicitation registration for most nonprofits.
Is state income tax exemption automatic once federal exempt status is granted?
Yes for Arizona corporate income tax — if the IRS grants tax-exempt status, Arizona recognises that for state income tax.
Article Sources:
- Articles of Incorporation - Articles Of Incorporation Nonprofit Corporation
- Form 99T - Arizona Exempt Organization Business Income Tax Return