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.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)

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


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


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.

Fact Checked:8/28/19
2 File Arizona Corporate Tax Exemption Renewals
Agency:Arizona Department of Revenue

Form 99: Exempt Organization Annual Information Return


Annually by the 15th day of the 5th month after your fiscal year end.


Some organizations will need to file an information return every year.

Fact Checked:4/25/17
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

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:



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


Annually by date of initial registration.


A.R.S. § 10-11622


Nonprofit corporations are not assessed penalties. 

  • 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.
Fact Checked:8/6/20
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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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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