Exempt Organization Forms

Arizona Exempt Organization Tax Highlights

For details on conformity information, click here.

ORGANIZATIONS WITH UNRELATED BUSINESS TAXABLE INCOME (UBTI):

Electronic Funds Transfer

Organizations are required to pay their tax liability by electronic funds transfer (EFT) if the organization owes:

• $5,000 or more for any taxable year beginning from and after December 31, 2019 through December 31, 2020, or
• $500 or more for any taxable year beginning from and after December 31, 2020.

For taxable years 2018 and after:

Tax exempt organizations will no longer need to file either the Arizona Form 99 or copies of their federal Form 990.

Tax exempt organizations that file a federal Form 990-T to report unrelated business taxable income are still required to file Arizona Form 99T.

Nonprofit medical marijuana dispensaries will be required to file Arizona Form 99M instead of Arizona Form 99.

Note: This change does not impact returns for prior years that were required to be filed in 2018.