2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11154 Establishing nonprofit status
42-11154. Establishing nonprofit status
For the purposes of article 3 of this chapter:
1. Nonprofit organization status may be established by a letter of determination issued in the organization's name by the United States internal revenue service recognizing the organization's tax-exempt status under section 501 of the internal revenue code, except that:
(a) A church, synagogue, temple, mosque or similar organization is not required to provide a letter of determination to establish its status as a tax-exempt organization.
(b) If the nonprofit organization is included in a group exemption letter by the internal revenue service, the group exemption letter satisfies the requirement under this paragraph provided the central organization that received the group exemption from the internal revenue service provides a letter certifying that the nonprofit organization is included in the group exemption.
(c) An organization that meets the requirements of section 501(c)(3) of the internal revenue code but that is exempt from the notification requirements pursuant to section 508(c) of the internal revenue code shall not be required to provide a letter of determination from the internal revenue service.
2. The requirement that property is not used or held for profit may be met by a letter of determination described in paragraph 1 of this section and issued in the name of the organization holding title to the property and for each organization using the property.
