At a Glance

Arizona nonprofits must file Annual Reports with the Arizona Corporation Commission by their formation anniversary date and submit federal Form 990s to the IRS by the 15th day of the 5th month after their fiscal year ends. Organizations with unrelated business income may also need to file Arizona Form 99T and federal Form 990-T.

Introduction

Did you know that missing your nonprofit annual filing requirements can put your tax-exempt status at risk?

Running a nonprofit in Arizona comes with significant responsibilities, specifically when it comes to maintaining your legal standing. Your organization must stay on top of various state and federal filings throughout the year to remain compliant. Furthermore, these requirements go beyond simply checking boxes—they protect your mission-driven work and ensure you continue serving your community without interruption.

Throughout this guide, you’ll discover exactly which documents you need to submit, when they’re due, and how to file them properly. From Arizona Annual Reports to IRS Form 990s, we’ll walk you through each step of the compliance process to make nonprofit compliance easy. Therefore, you can focus less on paperwork worries and more on the important work your nonprofit does every day!

Know Your Annual Filing Obligations

As an Arizona nonprofit, managing your annual filing obligations requires understanding both federal and state requirements. Your organization must juggle several different filings with various deadlines throughout the year to maintain good standing and preserve your tax-exempt status.

Federal vs. State requirements

At the federal level, nearly all tax-exempt organizations must file an annual information return with the IRS. Which Form 990 you’ll submit depends on your organization’s gross receipts:

• Form 990-N (e-Postcard): For organizations with gross receipts ≤ $50,000
• Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
• Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF: Required for private foundations

Additionally, if your nonprofit has unrelated business income of $1,000 or more, you must file Form 990-T.

At the state level, Arizona requires:

1. Annual Report filed with the Arizona Corporation Commission (602-542-3026, azcc.gov)
2. Arizona Form 99T (filed only by organizations that have unrelated business taxable income reported on federal Form 990-T)

Note: Arizona does not require nonprofits to submit a copy of their IRS Form 990 with the ACC annual report. State tax filing obligations focus on Form 99T when an organization has unrelated business taxable income. Always verify current Department of Revenue instructions for your organization.

Why annual compliance matters

Maintaining annual compliance is crucial for several reasons. First, your federal tax-exempt status depends on it. If your organization fails to file the required Form 990 for three consecutive years, the IRS will automatically revoke your tax-exempt status. Subsequently, your organization would become subject to federal income taxes and potentially state and local taxes as well.

In addition to preserving your tax benefits, timely filing demonstrates transparency and accountability to donors and stakeholders. This transparency is essential for maintaining donor confidence and ensuring continued financial support for your mission.

Proper compliance also helps your organization avoid costly penalties that could divert funds away from your charitable purpose. As a result, staying on top of these requirements allows you to focus resources on your mission rather than dealing with administrative problems.

What happens if you miss a deadline

Missing filing deadlines can have serious consequences for your nonprofit. For federal filings, the IRS assesses daily penalties when required returns are late or incomplete. The standard daily penalty applies to most organizations, and larger organizations are subject to higher daily penalty amounts and maximums.

For Arizona state filings, the consequences vary. Failing to file the required ACC Annual Report can lead to administrative dissolution of your corporation.

Most importantly, after three consecutive years of failing to file required federal returns, your organization will automatically lose its federal tax-exempt status. Reinstating this status involves a lengthy and costly process that can significantly disrupt your operations.

Remember that filing extensions are available. For federal returns, Form 8868 can provide an automatic 6-month extension. For the ACC Annual Report, you can request an extension before the original due date using the ACC’s Annual Report Extension Request (Form C002).

Step 1: File Your Arizona Annual Report

Every Arizona nonprofit registered with the Arizona Corporation Commission must file an Annual Report yearly to maintain good standing. Filing this documentation on time helps you avoid administrative dissolution and maintain your organization’s legal status. Labyrinth, Inc. helps nonprofits prepare and submit required state filings—including Annual Reports and Statements of Information—so organizations remain in good standing with state agencies.

How to find your due date

Unlike some states with universal deadlines, Arizona nonprofit Annual Reports operate on an anniversary system. Your filing due date corresponds to the anniversary of when your organization initially formed or registered with the state. Uncertain about your specific deadline? You can easily determine it by:

• Searching the Arizona Corporation Commission’s eCorp database at ecorp.azcc.gov
• Looking under “Entity Details” for your precise due date
• Setting up email reminders that arrive 90, 60, 30 days, and 1 day before your deadline

Importantly, if you need more time, Arizona allows you to request an extension before your original due date using the ACC’s Annual Report Extension Request (Form C002).

Filing through the eCorp portal

Arizona requires nonprofits to submit their Annual Report through the ACC’s eCorp online portal. First, access the system by following these steps:

1. Visit the eCorp homepage (ecorp.azcc.gov)
2. Log in or register for an account if you don’t have one
3. Navigate to “Online Services” tab
4. Click “Submit Corporation Annual Filing”
5. Search for your organization by name
6. Select “File Annual Report” once you locate your nonprofit

During the filing process, you’ll need your Arizona business entity number. If you can’t recall it, use the ACC’s search utility to look it up.

Information required in the report

Your Annual Report must include comprehensive details about your organization:

• Legal name and state/country of incorporation
• Address of principal office
• Statutory agent’s full name, physical address, and mailing address (include a Statutory Agent Acceptance form if making changes)
• Names and business addresses of all directors and principal officers
• Business category description
• Whether your nonprofit has members

Certain entities may also be prompted to answer disclosure questions as part of the online filing.

Filing fee and payment methods

The Annual Report filing fee for Arizona nonprofits is $10. This fee must be paid at the time of filing and is non-refundable. For your convenience, the Arizona Corporation Commission accepts multiple payment methods:

• Credit cards (Visa and MasterCard only) for online filings
• Checks or money orders made payable to “Arizona Corporation Commission” (with no abbreviations)
• Cash (Phoenix office only, in-person filings)
• Money-on-deposit (MOD) accounts for frequent filers

Be aware that checks must have an imprinted name and address of the account holder and a preprinted check number—handwritten details won’t be accepted. Furthermore, failing to file can lead to administrative dissolution of your corporation.

Step 2: Submit the Certificate of Disclosure

The Certificate of Disclosure constitutes a critical component of Arizona’s corporation filings, but when it is required depends on the situation.

What the certificate includes

The Certificate of Disclosure (Form C003) serves as an official declaration about your nonprofit’s directors, officers, and trustees. Essentially, this document requires you to disclose specific information about the individuals managing your organization. The certificate includes questions about certain felony convictions, judgments, and bankruptcy/receivership history for relevant persons, and may require additional attachments depending on the answers.

Felony and bankruptcy disclosures

For the felony disclosure section, you must report whether anyone in a leadership position has been convicted of specified offenses or been subject to certain judgments or orders. The bankruptcy disclosure requires reporting if the organization or certain associated persons have been involved with bankruptcy or receivership matters. If you answer “YES” to any felony questions, you must provide detailed information about each person, including identifying information and a description of each conviction or order, as directed by the form instructions.

When and how to file it

Most nonprofits do not file a separate Certificate of Disclosure each year with the ACC annual report. The Certificate of Disclosure (Form C003) is generally required when forming a corporation in Arizona or when obtaining authority for a foreign (non-Arizona) corporation to conduct affairs in the state. Certain entities (for example, credit unions) are required to submit this certificate annually.

If you need to file Form C003, follow the ACC instructions and, for paper submissions, include the ACC Cover Sheet. File online through eCorp where available, or submit by mail or in person as provided in ACC instructions. If information reported on a previously filed Certificate of Disclosure changes, follow the C003 instructions regarding any required supplemental filings.

This certificate is a legally binding document. Inaccurate or incomplete disclosures can result in rejection of your filings, potentially affecting your organization’s good standing with the state.

Step 3: Complete Your Federal IRS Filings

Federal tax compliance forms a cornerstone of your nonprofit’s annual requirements. Failing to submit proper IRS filings endangers your tax-exempt status and could expose your organization to substantial penalties.

Which Form 990 to file

The IRS requires tax-exempt organizations to file one of several versions of Form 990 annually, depending on your organization’s financial profile:

• Form 990-N (e-Postcard): For nonprofits with gross receipts ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and assets < $500,000
• Form 990: Required for nonprofits with gross receipts ≥ $200,000 or assets ≥ $500,000
• Form 990-PF: Required for private foundations regardless of financial size

First and foremost, if your nonprofit has unrelated business income, you must additionally file Form 990-T regardless of which primary form you submit.

IRS deadlines and e-filing rules

Your Form 990 is due by the 15th day of the 5th month after your fiscal year ends. For organizations operating on a calendar year (January–December), this means May 15th of the following year.

Need more time? File Form 8868 before your deadline for an automatic 6-month extension. This would extend a calendar-year organization’s deadline to November 15th.

Regarding electronic filing, the Taxpayer First Act mandates that most exempt organizations file Forms 990 and 990-PF electronically for tax years beginning after July 1, 2019. Form 990-EZ filers must file electronically for tax years ending July 31, 2021 and later.

Where to file and how to avoid penalties

The IRS may assess daily penalties for late or incomplete returns. Most organizations are subject to a standard daily penalty up to a statutory maximum; larger organizations are subject to higher daily penalties and maximums.

To avoid penalties, consider these practices:

• Set calendar reminders 60 days before your deadline
• Assign filing responsibility to a specific board member
• Review your Form 990 at a board meeting before submission
• File electronically to receive immediate confirmation

If you receive a penalty notice, you can request abatement by demonstrating reasonable cause, explaining what prevented timely filing and how you exercised ordinary business care.

Step 4: Handle Special State Tax Situations

Unlike many states, Arizona has unique tax requirements for nonprofits that go beyond typical annual filings. Understanding these special tax situations can save your organization from unexpected liabilities and penalties.

Understanding Form 99T for unrelated business income

Arizona Form 99T must be filed by organizations with tax-exempt status that report unrelated business taxable income (UBTI) on federal Form 990-T. This form specifically applies to organizations exempt under A.R.S. 43-1201(A) with IRC 512 unrelated business income.

The filing deadline falls on the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations, this means May 15th of the following year.

Your organization must pay 90% of its tax liability by the original due date, even if that’s just the $50 minimum tax. Organizations expecting an Arizona income tax liability of $1,000 or more must make quarterly estimated payments by the 15th day of the 4th, 6th, 9th, and 12th months of their taxable year.

Arizona’s stance on sales and privilege tax

Arizona imposes a Transaction Privilege Tax (TPT) on the privilege of doing business in the state rather than a traditional sales tax. Nonprofits are not automatically exempt from TPT, and treatment depends on whether the organization is acting as a seller (conducting taxable business activities) or as a buyer (purchasing goods or services). The Arizona Department of Revenue (602-255-3381, azdor.gov) publishes guidance for non-profits and qualifying health care organizations, including how to claim any applicable TPT exemptions and the use of exemption certificates (Form 5000A) where authorized by statute or rule. Always consult current ADOR guidance to determine if a specific transaction is taxable or exempt.

When exemptions apply and when they don’t

Arizona law exempts many types of organizations from corporate income tax under A.R.S. § 43-1201, but TPT treatment is transaction-specific. Some transactions by or with charitable organizations may be exempt while others are taxable. Because exemptions are narrow and fact-specific, review ADOR’s current materials before assuming any TPT exemption applies.

Conclusion

Maintaining annual filing compliance stands as a crucial responsibility for Arizona nonprofit organizations. Throughout this guide, we’ve walked through the essential steps required to keep your organization in good standing with both state and federal authorities. After all, these requirements protect not only your tax-exempt status but also the important work your nonprofit performs.

Your organization must therefore prioritize four main compliance areas: Arizona Annual Reports, Certificates of Disclosure, federal Form 990 filings, and special state tax situations when applicable. Each filing serves a specific purpose—from verifying your leadership information to reporting financial activities to the appropriate agencies.

Missing deadlines can result in significant consequences. Federal penalties accumulate daily and larger organizations face higher statutory penalty rates and maximums if they file late. Additionally, three consecutive years without proper IRS filings automatically revokes your tax-exempt status. Meanwhile, state filing failures may lead to administrative dissolution of your nonprofit corporation.

The calendar-based nature of these requirements demands careful attention. Setting up reminder systems 60–90 days before deadlines helps your organization prepare necessary documentation and avoid last-minute rushes. Many nonprofits assign specific board members to oversee compliance calendars and ensure timely submissions. For organizations managing compliance across multiple jurisdictions or handling complex filing schedules, we help track varying renewal dates, reporting schedules, and jurisdiction-specific rules to reduce administrative burden.

Arizona differs notably from many states regarding tax exemptions, particularly with its Transaction Privilege Tax system. Understanding exactly when exemptions apply can save your organization from unexpected tax liabilities and ensure proper compliance with state regulations.

Compliance might seem overwhelming initially, but breaking it down into manageable steps makes the process considerably easier. The organized approach outlined in this guide provides your nonprofit with a clear roadmap to follow each year. Consequently, you can focus more energy on your mission-driven work rather than worrying about paperwork and deadlines.

Remember that these filing requirements ultimately serve to maintain transparency and accountability—values that strengthen donor confidence and public trust in your organization. By staying current with all required filings, your nonprofit demonstrates its commitment to proper governance and responsible management of charitable resources.

Your organization’s important work deserves protection. Accordingly, treating these compliance requirements as essential operational components rather than mere administrative burdens helps safeguard your nonprofit’s future and ensures uninterrupted service to your community for years to come.

Frequently Asked Questions