Starting and running a nonprofit in Arizona

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Arizona Corporation Commission, Corporations Division (online, by mail or in person)

Official source · checked October 21, 2026

Form

Form C011, Articles of Incorporation – Nonprofit, filed together with a Certificate of Disclosure (Form C003) and a cover sheet

Official source · checked October 21, 2026

Filing fee

$40.00 ($75.00 expedited). The Certificate of Disclosure has no fee.

Official source · checked October 21, 2026

Good to know

The Commission's form meets only Arizona's minimum requirements and has no IRS language, so if you'll apply for 501(c)(3) status, prepare your own articles with the wording the IRS requires.

Official source · checked October 21, 2026

Publication

Within 60 days after the Commission approves your articles, publish a copy of them, unless the Commission enters the approval in its online database instead, which it does for corporations whose known place of business is in a county of more than 800,000 people (A.R.S. 10-3203(D) and 10-130(B)).

Official source · checked October 21, 2026

Annual report

Every year, in your anniversary month on the date the Commission assigns. It includes a certificate of disclosure (A.R.S. 10-11622).

Official source · checked October 21, 2026

Annual report fee

$10.00 for a nonprofit corporation ($45.00 expedited)

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

No, for most charities. The Secretary of State says the state's charity filing requirement was repealed by House Bill 2457, effective September 13, 2013. If you don't solicit in the name of, or for, veterans organizations, you don't need to register or renew, and no other state agency has taken over the filing.

Official source · checked October 21, 2026

Who does register

Veterans organizations: anyone soliciting money in the name of American veterans needs the organization to file a registration statement with the Secretary of State (A.R.S. 13-3722).

Official source · checked October 21, 2026

Fee

None for the veterans organization registration statement.

Official source · checked October 21, 2026

Renewal

None. The veterans registration stays valid until amended or cancelled.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Organizations exempt from federal income tax under IRC § 501 are exempt from Arizona income tax (A.R.S. 43-1201).

Official source · checked October 21, 2026

Unrelated business income

Exempt organizations still pay Arizona income tax on unrelated business taxable income (A.R.S. 43-1231).

Official source · checked October 21, 2026

Sales tax

Arizona has no general nonprofit exemption from its transaction privilege tax (TPT), so what you buy is usually taxed. Narrow exceptions exist, for example 501(c)(3)s that regularly serve free meals to the needy, and qualifying hospitals and health care groups (which need an exemption letter from the Department of Revenue). When you sell, nonprofits that are retailers don't collect TPT, and cities generally exempt nonprofits from city privilege tax.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more, as your articles or bylaws set (A.R.S. 10-3803(A)).

Official source · checked October 21, 2026

Every year

• Arizona: no general charity registration

  Arizona ended its general charity registration in 2013. Most charities don't register or renew with the Secretary of State. Only veterans' charities, meaning groups that ask for money in the name of or for veterans' organizations, still file. Confirm with the Arizona Secretary of State.

  Official source · checked October 17, 2026

• Arizona Corporation Commission: nonprofit annual report

  Arizona nonprofit corporations file an annual report with the Arizona Corporation Commission each year in their anniversary month, on the due date the Commission assigns. You can find your due date on your corporation's record on the Commission's business website. The fee is $10. Nonprofits aren't charged late penalties, but a corporation that doesn't file can be dissolved. You can ask in writing for an extension of up to six months, on or before the due date, and pay the fee with the request. Confirm with the Arizona Corporation Commission.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Arizona's in date order.

Make my Arizona calendar

Who to ask

We don't list a free legal help program for Arizona charities yet. The directory has the programs we know of.