Arizona is one of the easiest states in the country for charitable registration afterward. Here's the whole path, start to finish.
Most states make you register with a state charity office before you can legally ask anyone for a donation. Arizona repealed that requirement for most organizations back in 2013. If you're a typical 501(c)(3) forming in Arizona, you will not need to file a charitable solicitation registration before you start fundraising.
There is one narrow carve-out. If your organization solicits money "in the name of American veterans," you must still register with the Arizona Secretary of State under Arizona law before soliciting. That's the one category Arizona kept on the books when it repealed general charity registration.
So the honest summary for almost everyone reading this: Arizona is one of the friendliest states in the country to fundraise in once you're formed, with veterans' organizations being the specific exception to watch for. We cover the full state-by-state picture, including the roughly 10 states with no registration requirement at all, in our FAQ.
Your organization's name must be distinguishable from existing entities on file with the Arizona Corporation Commission (ACC). Check name availability through the ACC's online entity search before you file anything.
Arizona nonprofit corporations file with the Arizona Corporation Commission, not the Secretary of State (this trips people up; Arizona is one of the few states where corporations file with the ACC).
Arizona law allows a board of just one director. Practically, most new nonprofits use three or more, both because the IRS looks more favorably on 501(c)(3) applications with real board oversight and because a one-person board is a governance risk. The exact number goes in your articles or bylaws.
Arizona calls this role a statutory agent, not a "registered agent" (same function, different name). Every Arizona nonprofit must name a statutory agent, an individual or business with a physical Arizona street address, who accepts legal documents on the organization's behalf for the life of the corporation. Letting this lapse can trigger administrative dissolution.
Arizona requires newly formed corporations, including nonprofits, to publish notice of incorporation in a newspaper for three consecutive publications within 60 days of filing, per Arizona Revised Statutes Section 10-3203. Do not publish before the ACC approves your filing; your approval letter will include publication instructions.
The exception that helps most filers: if your statutory agent's address is in Maricopa County or Pima County, the ACC publishes the notice for you automatically, at no cost, on its own website. You only need to find a qualifying newspaper and pay for publication yourself if your statutory agent address is in one of Arizona's other 13 counties.
Once your Arizona articles are approved, get your federal EIN from the IRS (free, done online), then file Form 1023 or 1023-EZ for federal 501(c)(3) recognition. We walk through both in detail in our First 90 Days checklist.
As covered above: none required for most organizations. If you are a veterans' organization soliciting in the name of American veterans, register with the Arizona Secretary of State before you solicit. Check the Secretary of State's veterans charities page directly for the current form and fee, since narrow-category rules like this change more often than the general rule.
Arizona recognizes your federal 501(c)(3) determination automatically for state corporate income tax purposes; there is no separate state exemption application to file. You generally do not need to file Arizona Form 99 (that requirement was eliminated for tax years 2018 and later). If your organization has unrelated business taxable income, you still must file Arizona Form 99T and mail it to the Department of Revenue; it cannot be e-filed.
Here's where Arizona is stricter than most states, not looser: Arizona does not give nonprofits a blanket exemption from its Transaction Privilege Tax (Arizona's version of sales tax). Any exemption has to be specifically written into the statute for your organization's exact situation. A handful of narrow categories, like organizations serving free meals to the needy, qualify automatically without an exemption letter, but most nonprofits do not get an automatic TPT break just for being a 501(c)(3). Check with the Arizona Department of Revenue about your specific activity before assuming you're exempt on a purchase or sale.
Arizona nonprofit corporations must file an annual report with the Arizona Corporation Commission every year, due during the anniversary month of formation. Filing online costs $10; paper filing costs $45.
You still owe the IRS your annual Form 990-N, 990-EZ, or full Form 990 depending on your revenue and assets, regardless of state. Miss three years in a row and the IRS automatically revokes your 501(c)(3) status. Details in our First 90 Days checklist.
Fundraising across more than one state? See our charitable registration guide for the states that do require it. And if you have a quick factual question, check our FAQ first.