Starting a nonprofit in Arizona

Incorporation

Filing

Form C011 — Articles of Incorporation, Nonprofit Corporation (plus Form C003 Certificate of Disclosure)

Agency

Arizona Corporation Commission

State fee

$40 — never marked up by us

Processing

Regular processing runs several weeks; expedited filings clear in about 5 business days

Expedite

$35 expedited; $100 next-day; $200 same-day; $400 two-hour

Watch out

• Form C011 does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — Arizona's own instructions tell you to add them yourself, and most DIY filers don't.
• A Certificate of Disclosure (Form C003) must accompany the articles — filings without it are rejected.
• After approval you must publish the articles in an approved newspaper within 60 days (3 consecutive runs) — unless your known place of business is in Maricopa or Pima County, where the Commission publishes for free.
• Arizona allows a single director, but the IRS effectively expects at least 3 unrelated board members for 501(c)(3) approval.

Ongoing compliance

Registered agent

Called the 'statutory agent' in Arizona; must have an Arizona street address and sign an acceptance of appointment.

Charitable registration

Arizona repealed its charitable solicitation registration in 2013 — no state registration is needed to fundraise (veterans' organizations are the narrow exception).

Annual report

Annually by the anniversary date of incorporation — $10

State tax exemption

Arizona recognizes the federal income tax exemption (file Arizona Form 99 annually). There is no general sales (transaction privilege) tax exemption — most nonprofit purchases stay taxable.