State Matrix

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CHARITABLE REGISTRATION STATUTE

Ariz. Rev. Stat. 44-1271-1282, regarding telephone solicitations; Ariz. Rev. Stat. 44-6561 regarding unlawful acts or practices with respect to charitable solicitation

Charitable Registration Exemption Statute

Business Registration Statute

Corporate Income Tax Statute

Corporate Franchise Tax Statute

This state does not have a corporate franchise tax.

Annual Report Requirement

(not applicable)

About This Resource

The following guidelines provide background information on the most common types of filings and the related exemptions in Arizona.

State Charitable Fundraising Registration

In this state, charitable solicitation registration is not required, effective as of September 25, 2013. Be sure to review other state registration and tax requirements and stay apprised of updates by visiting the applicable state agency’s website.

Unified Registration Statement

This state does not require organizations to post specific language when conducting charitable solicitations.

In-State Registered Agent

ARS 44-1271-1282, regarding telephone solicitations; A.R.S. 44-6561 regarding unlawful acts or practices with respect to charitable solicitation

DISCLOSURE REQUIREMENTS AND SAMPLE LANGUAGE

state-specific special requirements

In this state, organizations that have received recognition of federal income tax exemption under IRC Sec. 501(c)(3) are automatically exempt from state corporate income tax. Some organizations may choose to send a copy of their IRS determination letter to the state department of revenue to indicate the organization’s position that it qualifies for the exemption. Note that, although an organization may be exempt, if it has unrelated business taxable income (UBTI) that is subject to federal taxation, that UBTI will be subject to state income tax. (Ariz. Rev. Stat. § 43-1231.)  

It is also important to consider whether your organization might be eligible for sales and use tax (called the “transaction privilege tax” in Arizona”) or property tax exemption. Arizona does not have a blanket sales and use tax exemption for nonprofits, but specific exemptions may be available. More information about the transaction privilege tax is available on the Arizona Department of Revenue website. Information about property tax is available in Ch. 11 of the Arizona Revised Statutes and on local county websites. An accountant or attorney can provide answers to specific questions regarding your organization’s eligibility for exemption.

BUsiness registration

(not applicable)

State and Local Taxes

In this state, organizations which have received federal income tax exemption under IRC Sec. 501(c)(3) are automatically exempt from state corporate income tax. Some organizations may choose to send a copy of their IRS determination letter to the state department of revenue to indicate the organization's position that it qualifies for the exemption. Note that, although an organization may be exempt, if it has unrelated business taxable income (UBTI) that is subject to federal taxation, that UBTI will be subject to state income tax (Ariz. Rev. Stat. § 43-1231).

It is also important to consider whether applying for sales and use tax and property tax exemption would be appropriate for your organization. An accountant or attorney can provide specific answers to these questions.  

Miscellaneous

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Helpful links

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Legal disclaimer

This resource contains general educational information related to legal concepts, but this information does not constitute legal advice. Anyone seeking legal advice is strongly encouraged to consult with a licensed attorney regarding any of the matters discussed herein. Although licensed attorneys work with Napa Legal, Napa Legal is not a law firm and does not undertake legal representation on behalf of any clients. Further, no licensed attorney working with or on behalf of Napa Legal agrees to undertake legal representation on behalf of any client unless the terms of such representation are set forth in a separate, written representation agreement.