Arizona Charitable Gift Annuity Registration

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Filling out a form on donation property

Charities are required to meet prerequisites and follow regulations before using charitable annuities for fundraising. This guide contains information about charitable gift annuities in Arizona.

Arizona Charitable Gift Annuity Registration

Not required



No filing is required, but charities need to meet certain conditions before issuing charitable gift annuities. In order to enter charitable gift annuity agreements, a charity must qualify under section 501(c)(3) or 170(c) of the Internal Revenue Code. In addition, charities must have: "1. A minimum of three hundred thousand dollars in unrestricted cash, cash equivalents or publicly traded securities, exclusive of assets funding the charitable gift annuity agreement. 2. Been in continuous operation for at least three years or is a successor or affiliate of a charitable organization that has been in continuous operation for at least three years. 3. Had an annual audit of its operations conducted by an independent certified public accountant for the past two fiscal years."

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