Exempt Organization Forms

Organizations exempt under Internal Revenue Code § 501 are exempt from Arizona income tax and are no longer required to file an information return to Arizona.

A nonprofit medical marijuana dispensary (NMMD) is exempt from Arizona corporate income tax [see A.R.S. § 43-1201(B)]. An NMMD must file Arizona Form 99M to meet the filing requirements of A.R.S. § 43-1242. A limited liability company (LLC) that is an NMMD but treated as a disregarded entity must file Arizona Form 99M.

Exempt organizations with Unrelated Business Taxable Income yearly income tax return.

Exempt organization yearly return.

For taxable years 2018 and after: Tax exempt organizations no longer need to file either the Arizona Form 99 or copies of their federal Form 990.