To register a nonprofit in Arizona, you file articles of incorporation and a certificate of disclosure with the Arizona Corporation Commission (ACC), pay a $40 filing fee, handle a publication requirement, then obtain a federal Employer Identification Number and, if you want donations to be tax-deductible, apply to the IRS for 501(c)(3) status. The state piece is straightforward. The federal piece takes longer and costs more.
Here is the full sequence, in the order you should do it.
Pick a Name the State Will Accept
Your corporate name has to be distinguishable from every other entity already on file with the ACC, including corporations, LLCs, limited partnerships, and registered trade names. Search the ACC’s database at ecorp.azcc.gov before you commit. The name also cannot suggest a purpose different from what the articles of incorporation describe.1Arizona Legislature. Arizona Revised Statutes Title 10 – Section 10-3401
If you are not ready to file, you can hold the name for 120 days by submitting a reservation application with a $10 fee. The reservation is nonrenewable.2Arizona Corporation Commission. Instructions C006i Application to Reserve Corporation Name
Line Up a Statutory Agent
Every Arizona nonprofit must continuously maintain a statutory agent and a known place of business in the state. The agent is who receives lawsuits and official notices on behalf of the organization. It can be an Arizona resident, an Arizona corporation, a foreign corporation authorized in the state, or a qualifying LLC.3Arizona Legislature. Arizona Revised Statutes Title 10 – Section 10-3501 The agent needs a physical Arizona street address; a P.O. box alone will not do. Their name, street address, and signature go into the articles.
Prepare the Articles of Incorporation
The articles are the formation document. Arizona uses Form C011. Under A.R.S. ยง 10-3202, the articles must include:4Arizona Legislature. Arizona Revised Statutes Title 10 – Section 10-3202
- The corporate name
- A brief statement of the activities the nonprofit will initially conduct
- The name and address of each initial director
- The statutory agent’s name, street address, and signature
- The known place of business, if different from the agent’s address
- The name, address, and signature of each incorporator
- Whether the corporation will have members
Arizona law requires only one director.5Arizona Legislature. Arizona Revised Statutes Title 10 – Section 10-3803 The IRS and standard governance practice expect at least three unrelated directors for a 501(c)(3), so plan around that if federal exemption is the goal.
Add a Dissolution Clause If You Want 501(c)(3) Status
Arizona does not require it, but the IRS does: your articles should state that if the organization dissolves, its assets go to another qualified nonprofit or a government entity.6Internal Revenue Service. Does the Organizing Document Contain the Dissolution Provision Required Under Section 501(c)(3) Put it in now and you avoid amending the articles later.
Complete the Certificate of Disclosure
You must file a Certificate of Disclosure (Form C003) with the articles, or the ACC will reject the filing.7Arizona Corporation Commission. Articles of Incorporation Nonprofit Corporation C011 It asks initial directors and officers about prior felony convictions, certain judgments, and bankruptcies of other corporations they were involved with. The bankruptcy question is corporate, not personal. If anyone answers yes to the felony or judgment questions, the ACC forwards their name to the Arizona Attorney General.8Arizona Corporation Commission. Instructions C003i Certificate of Disclosure
File with the Arizona Corporation Commission
Submit the articles (C011), the certificate of disclosure (C003), any attachments, a cover sheet, and payment. The standard fee is $40. Expedited handling runs $75 total.9Arizona Corporation Commission. Fee Schedule – Corporations
Standard filings typically take 9 to 11 business days to process. Expedited filings generally clear in 2 to 4 business days.10Arizona Corporation Commission. Document Processing Times Processing starts the next full business day after the ACC receives your package. Once approved, the ACC issues confirmation that the corporation is active. That approval is what you use to open a bank account and show legitimacy to funders.
Handle the Publication Requirement
Within 60 days after ACC approval, either you publish a copy of the articles in a newspaper of general circulation in your nonprofit’s county, or the ACC posts the approval to its public database.11Arizona Legislature. Arizona Revised Statutes Title 10 – Section 10-3203
For nonprofits in Maricopa and Pima counties, the ACC handles the database posting and you do not have to arrange newspaper publication. Every other county requires newspaper publication. The newspaper will issue an affidavit of publication after the notice runs. You do not need to file that affidavit with the ACC, but keep it in your corporate records.
Get an EIN from the IRS
Once the state approves your nonprofit, apply for an Employer Identification Number. The EIN is a nine-digit number used for tax filings, hiring, and bank accounts. Wait until after ACC approval to apply.12Internal Revenue Service. Obtaining an Employer Identification Number for an Exempt Organization
The fastest route is the online application at IRS.gov/EIN, available when a principal officer has a valid SSN or ITIN. You can also use Form SS-4 by mail or fax. There is no fee.
Hold the First Board Meeting and Adopt Bylaws
Bylaws are the internal rulebook: how often the board meets, how directors are elected and removed, what officers you have, how decisions get made. Arizona does not require you to file them with the state, but you need them as a binding governance document.
At the first board meeting, the directors named in the articles should adopt the bylaws, appoint officers, and authorize a bank account. Keep written minutes. If you later apply for federal exemption, you will reference them.
Adopt a conflict-of-interest policy at the same meeting. The IRS encourages one and Form 1023 asks whether you have it; the absence can raise questions during the review.13Internal Revenue Service. Form 1023 – Purpose of Conflict of Interest Policy
Apply for 501(c)(3) Status
Incorporating in Arizona does not make the organization tax-exempt. For federal recognition under Section 501(c)(3), which lets donors deduct contributions and exempts the nonprofit from federal income tax, you apply separately with the IRS.
Most organizations file Form 1023, which carries a $600 user fee. Smaller nonprofits may qualify for the streamlined Form 1023-EZ at $275.14Internal Revenue Service. Form 1023 and 1023-EZ – Amount of User Fee To use 1023-EZ, your annual gross receipts must be $50,000 or less (both historically and projected) and total assets no more than $250,000.15Internal Revenue Service. Instructions for Form 1023-EZ
Watch the timing. File within 27 months of the end of the month your nonprofit was formed, and the IRS will recognize exempt status retroactively to the formation date.16Internal Revenue Service. Form 1023 – Purpose of Questions About Organization Applying More Than 27 Months After Date of Formation Miss that window and exemption may only run from the date you actually filed.
Keep the Nonprofit in Good Standing
Formation is one event. Compliance is continuous.
Arizona Annual Report
Arizona nonprofits file an annual report with the ACC. The fee is $10.17Arizona Corporation Commission. Business Services FAQs Each corporation has its own due date, which you can look up on the ACC’s website. Missing it can trigger administrative action against the corporation.
IRS Form 990 Series
Tax-exempt nonprofits file an annual information return. Which version depends on size:18Internal Revenue Service. Form 990 Series – Which Forms Do Exempt Organizations File
- Form 990-N (e-Postcard) for gross receipts of $50,000 or less
- Form 990-EZ for gross receipts under $200,000 and total assets under $500,000
- Form 990 for gross receipts of $200,000 or more, or total assets of $500,000 or more
The return is due on the 15th day of the 5th month after your fiscal year ends. For calendar-year nonprofits, that is May 15.19Internal Revenue Service. Exempt Organization Filing Requirements – Form 990 Due Date Fail to file for three consecutive years and the IRS automatically revokes exempt status.
Charitable Solicitation
One thing you likely do not have to do in Arizona: register before asking for donations. The state’s general charitable solicitation registration was repealed in 2013. The exception is organizations soliciting in the name of a veterans’ organization, which must register with the Arizona Secretary of State.20Arizona Secretary of State. Veterans Charities Organizations