Arizona Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Arizona state filings

• Arizona Annual Report
  Arizona nonprofit annual report (Corporation Commission)
  Due: Due on the anniversary of the corporation's initial formation/registration date
  $10 fee; no late fee, but administrative dissolution if not filed within 60 days of the due date. File federal Form 990 series with the IRS.
  Filing details →
• Arizona

  No general charitable solicitation registration in Arizona

  No state solicitation registration required.

Arizona requirements overview

Registration: File Articles of Incorporation with the Arizona Corporation Commission. Apply for state tax-exempt status with the Arizona Department of Revenue.

Annual filing: File an Annual Report with the Arizona Corporation Commission. File federal Form 990 with the IRS. No separate state informational return required if federal Form 990 is filed.

Solicitation: Arizona does not require charitable solicitation registration. However, nonprofits must comply with the Arizona Charitable Organizations Act regarding truthful solicitation practices.