Arizona Business Licenses You may need to obtain local or state business licenses or permits, depending on the type of activities your nonprofit intends to engage in, and where it is located within the state.
A state or local government or political subdivision of a state or local government is not eligible for exemption under IRC 501(c)(3). As stated in Rev. Rul. 60-384, 1960-2 C.B. 172, a state or municipality itself would not qualify since its purposes are not exclusively those described in 501(c)(3).
You must have at least one director who will serve a term of one year. They don't need to live in Arizona and there are no membership requirements. Be aware that the IRS requires you to have at least three directors over the age of 18 when you apply for tax-exempt status.
The minimum number of board members is set by state statute. Arizona requires one board member. Nonprofits do not need to be incorporated to receive tax exempt status from the IRS, but it is usually recommended.
How to Start a Nonprofit in Arizona Name Your Organization. Recruit Incorporators and Initial Directors. Appoint a Registered Agent. Prepare and File Articles of Incorporation. Publish Incorporation. File Initial Report. Obtain an Employer Identification Number (EIN) ... Store Nonprofit Records.
How to Start a Nonprofit in Arizona Name Your Organization. Recruit Incorporators and Initial Directors. Appoint a Registered Agent. Prepare and File Articles of Incorporation. Publish Incorporation. File Initial Report. Obtain an Employer Identification Number (EIN) ... Store Nonprofit Records.
Arizona does not provide an overall exemption from TPT and use tax for nonprofit organizations. Generally, sales made to churches, schools and other non-profit organizations are subject to TPT and use tax.