Arizona Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Arizona. If you are looking to form nonprofit in Arizona, please visit our Start Your Arizona Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Arizona. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Arizona Corporate Tax Exemption Renewals

Not required



Exempt organizations no longer need to file either the Arizona Form 99 or copies of their federal Form 990 annually.

More information: Arizona Department of Revenue
3 File Arizona Sales Tax Exemption Renewals

Not required



Arizona does not offer an overall exemption for nonprofits, but they allow exemptions for some single transactions. For a list of the few available exemptions, contact the Arizona Department of Revenue.

More information: Arizona Department of Revenue
4 File Arizona Annual Report
Agency:Arizona Corporation Commission - Corporations Division
Form:

Start online filing then click the link to "print form" or contact the ACC to have them send you a form.

Filing Method:

Mail or online.

Agency Fee:

$10

Turnaround:

See current processing times. Expedited processing available for $35.

Due:
  • Annually by the registration anniversary date.
  • To find your nonprofit corporation's due date, check your entity's record on the eCorp Search page by entering the entity name in the search box and clicking on "search."
  • Reports can be filed up to 30 days prior to the due date.
Law:

A.R.S. § 10-11622

Penalties:

Nonprofit corporations are not assessed penalties. 

Notes:
  • An officer listed on the report must file.
  • You may not change your registered agent using this annual report.
  • If you file online, be sure to print the receipt page at the end of the process (after the credit card payment page) for your records.
  • If you file by mail, be sure to include a cover page.
5Maintain a Arizona Registered Agent

Maintain a registered agent that has a street address in Arizona. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Oro Valley , AZ to maintain compliance with the state requirement.


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