To maintain your 501(c)(3) Nonprofit Public Charity in good standing in Arizona, follow this advice.

 

In order to keep a 501(c)(3) nonprofit company in Arizona, you must:

You must publish a Notification of Incorporation in a local newspaper for three consecutive weeks within 60 days after incorporation. Furthermore, you must submit an Affidavit of Publication with the Corporation Commission within 90 days of incorporation at:

Corporate Filings Section of the Arizona Corporation Commission 1300 West Washington Street Phoenix, AZ 85007

A. Exemption from State Income Tax

Once you obtain your 501(c) decision letter from the IRS, your organisation is immediately exempt from Arizona corporate income taxes.

Transaction Privilege Tax B.

In general, most organisations will be forced to pay the transaction privilege tax whenever they make a purchase. However, if your group is buying products for resale, these purchases may be tax-deductible.

Visit the Arizona Department of Revenue’s website to learn more about the Transaction Privilege Tax, assess your organization’s liabilities, and seek an exemption (if your organisation is eligible).

A. Federal Annual Returns

The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).

An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.

The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”

If you have any concerns, please contact the IRS at

For example, if the fiscal year closes on December 31st, the form 990 is due on May 15th.

NOTE: If an organisation fails to complete Form 990 for three years in a row, it will lose its tax-exempt status.

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B. Unrelated Business Profits

If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.

If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.

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Any incorporated nonprofit must have a registered agent, also known as a statutory agent, with an office location in Arizona. If you change your registered agent or their office address, you must submit a Statement of Change with the Arizona Corporation Commission so that your Articles of Incorporation may be revised. The ACC’s website makes it simple to complete the Statement of Change.

If you do not inform the ACC of this change, your company may be terminated.

All charities in Arizona are required to file an annual report with the Arizona Corporation Commission. This report may be submitted online on the ACC’s website. The ACC will determine your organization’s due date, which will also be available on their website.

Failure to submit the required reports may result in the termination of your company.

The majority of Arizona charities will not need any form of state-level general business licence. Typically, business licencing are handled at the municipal or county level. To learn more about local regulations, contact your city hall or the Department of Revenue.

Charity NGOs in Arizona are usually excluded from registering as a charitable organisation. If your organisation is classified as a Veteran’s Charitable Organization, you must register with the Arizona Secretary of State. To learn more about these registration requirements, visit the Arizona Secretary of State’s website and go to the Veterans Charities Organization page.

If your organisation intends to hire people, you must register with the Arizona Department of Revenue for both employer withholding and unemployment insurance.

Registration is simple and may be done online or by mail.

To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:

Your company is NOT required to share the following papers or information with the general public:

FAQ

NOTE: Nonprofits should make these materials accessible on their website. Anyone who needs a copy of these papers may simply go to your website and read and/or download them. This will assist your firm in being compliant while also saving time dealing with these demands individually.

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