2016 Arizona Revised Statutes
Title 16 - Elections and Electors
§ 16-922 Religious assembly, institution; charitable organization; registration exemption

16-922. Religious assembly, institution; charitable organization; registration exemption

(L16, Ch. 346, sec. 2. Eff. until 11/5/16)

Notwithstanding any other law, this state and any agency or political subdivision of this state shall not require a person or entity to:

1. Register as a political committee or file any reports pursuant to this chapter if the person or entity is a religious assembly or institution or is any other entity with a charitable tax exemption under section 501(c)(3) of the internal revenue code or any successor provision of federal tax law that does not spend a substantial amount of time or assets, within the meaning of section 501(c)(3) of the internal revenue code, on influencing any federal, state or local legislation, referendum, initiative or constitutional amendment.

2. Register as a political committee if all of the following apply:

(a) The person has tax exempt status under section 501(a) of the internal revenue code or any other successor provision of federal tax law.

(b) Except for a religious assembly or institution, the person has properly filed form 1023 or form 1024 with the internal revenue service or the equivalent successor form designated by the internal revenue service.

(c) The person has properly filed form 990 with the internal revenue service or the equivalent successor form designated by the internal revenue service.

(d) The person's tax exempt status has not been denied or revoked by the internal revenue service.

(e) The person remains in good standing with the corporation commission.