2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1215 Organizations not subject to the denial of tax exempt status under this article
43-1215. Organizations not subject to the denial of tax exempt status under this article
This article shall apply to any organization described in section 43-1201, paragraph 4 except:
1. A religious organization, other than a trust.
2. An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
3. An organization which normally receives a substantial part of its support, exclusive of income received in the exercise or performance by such organization of its charitable, educational or other purpose or function constituting the basis for its exemption under section 43-1201, paragraph 4, from the United States or any state or political subdivision thereof or from direct or indirect contributions from the general public.
4. An organization which is operated, supervised, controlled or principally supported by a religious organization, other than a trust, which is itself not subject to the provisions of this section.
5. An organization the principal purposes or function of which are the providing of medical or hospital care or medical education or medical research.
