Start a nonprofit · Arizona
How to Start a Nonprofit in Arizona
Arizona charges $40 to file the articles of a nonprofit corporation, and then requires you to publish notice after the Corporation Commission approves them. Two things set Arizona apart. The state repealed its general charity registration in 2013, so only veterans charities register with the Secretary of State, and Arizona does not give nonprofits a blanket sales tax exemption.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Arizona requirements in one table.
| Type of entity | An Arizona nonprofit corporation, created by filing Articles of Incorporation with the Arizona Corporation Commission (ACC). Sources: ACC articles instructions |
|---|---|
| State filing fee | $40 for regular processing. Expedited processing adds $35, next day adds $100, same day adds $200, and two-hour service adds $400. Sources: ACC fee schedule, ACC articles instructions |
| Statutory agent | Required. An individual agent must be a permanent, full-time Arizona resident with an Arizona street address, and the agent must accept the appointment in writing on Form M002. Sources: ACC articles instructions |
| Publication | Required under A.R.S. 10-3203, after the Commission approves the document for filing. Sources: ACC articles instructions |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $10 for a nonprofit corporation. Nonprofit corporations are not assessed penalties. Sources: ACC fee schedule, ACC business FAQs |
| Charity registration | Only veterans charities register with the Secretary of State. A 2013 law repealed the earlier requirement for all charities. Sources: Secretary of State charities |
| Sales tax | No blanket exemption. Sales to a nonprofit are usually taxable unless a specific category or deduction applies. Sources: ADOR nonprofit page |
The steps
Five steps, in the order they happen.
Choose the statutory agent, directors and incorporators.
The articles name a statutory agent, Arizona's term for a registered agent. The agent can be an individual or an entity, but not the corporation itself. An individual must be a permanent, full-time Arizona resident with an Arizona street address, and the agent must accept the appointment in writing on Form M002. The articles are rejected if no acceptance is on file when they are examined.
The articles list each initial director with a business address, and no social security numbers or birth dates. The Commission's instructions do not state a minimum number of initial directors, so confirm the number with your attorney or the Commission at (602) 542-3026. One or more persons may incorporate, and every incorporator must sign.
Sources: ACC articles instructions, ACC business FAQs
Prepare the articles and the Certificate of Disclosure.
The articles state the exact name, a short description of the corporation's purpose, whether it will have members, and an Arizona known place of business that is a street address. The Certificate of Disclosure must be submitted on the Commission's form with the articles.
Arizona's form does not include the language the IRS requires in the articles of a 501(c)(3). The Commission cannot advise on what to include, so write your own purpose and dissolution language from the IRS Form 1023 instructions, or have a tax or legal professional do it.
Sources: ACC articles instructions
File the articles and pay $40.
The filing fee is $40 and is nonrefundable. Expedited processing adds $35, next day adds $100, same day adds $200, and two-hour service adds $400.
Sources: ACC fee schedule, ACC articles instructions
Publish after the Commission approves.
Publication is required under A.R.S. 10-3203. Do not publish before the Commission approves the document for filing. The approval letter explains how to publish, and the Commission's fee schedule lists an Affidavit of Publication at no fee for regular processing and $35 for expedited processing.
Sources: ACC articles instructions, ACC fee schedule
Apply to the IRS for 501(c)(3) status.
Nonprofit does not mean tax-exempt in Arizona. The Commission does not grant tax-exempt status, and only the IRS can. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice, ACC articles instructions
What Arizona does not require
Two things that surprise founders from other states.
Arizona asks less of a new charity than most states, and gives less in return on sales tax.
General charity registration.
The Secretary of State requires only veterans charitable organizations to file. House Bill 2457, effective September 13, 2013, repealed the earlier requirement that all charities file. The page adds that no other state agency has taken over this filing. A charity that does not solicit for veterans' organizations does not need to register or renew with the Secretary of State.
Sources: Secretary of State charities
A blanket sales tax exemption.
Arizona does not give nonprofits an overall transaction privilege tax exemption. Sales to a nonprofit are usually taxable unless the nonprofit is a qualifying hospital or health care organization or another deduction applies. Qualifying hospitals, health care organizations, community health care centers and rehabilitation programs for disabled persons apply for an exemption letter. Some 501(c)(3) organizations, such as those that regularly serve meals to the needy at no cost, do not need a letter.
Sources: ADOR nonprofit page
After you form
Staying in good standing.
Two things recur after the articles are approved.
File the annual report by its due date.
The fee is $10 for a nonprofit corporation. The due date is listed on the corporation's record on the Commission's website, and you can file up to 90 days early. A six-month extension is available through the Commission's website, but the fee is still due when you apply. Nonprofit corporations are not assessed penalties, but an unfiled report leads to a delinquency notice, Pending Inactive status, and possibly administrative dissolution about four months later.
Sources: ACC business FAQs, ACC fee schedule
Reinstate within six years if the corporation is dissolved.
Reinstatement is available for six years after dissolution, at a $100 fee plus the past-due report, fee and any penalties.
Sources: ACC business FAQs, ACC fee schedule
Common questions
Quick answers.
How much does it cost to start a nonprofit in Arizona?
The government fees are $40 to the Corporation Commission plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $315 or $640 as of the date this page was verified. Publication and any expedited processing cost extra.
Do I have to publish a notice when I form an Arizona nonprofit?
Yes. A.R.S. 10-3203 requires publication, and you publish only after the Commission approves the document. The approval letter explains how.
Do I need to register as a charity in Arizona?
Only if the organization solicits funds for veterans' organizations. The Secretary of State requires only veterans charitable organizations to file.
Is an Arizona nonprofit exempt from sales tax?
Not generally. Arizona offers narrow exemptions by business classification, and sales to a nonprofit are usually taxable unless a specific deduction applies.
After the filing
What comes next for a Arizona nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Arizona Corporation Commission, Fee Schedule for Corporations
- Arizona Corporation Commission, Instructions for Articles of Incorporation (Nonprofit)
- Arizona Corporation Commission, Business Services FAQs
- Arizona Secretary of State, Veterans Charities Organizations
- Arizona Department of Revenue, Nonprofit and Qualifying Healthcare
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.