# Arizona Booster Club Filing Requirements

> Arizona booster club filing rules: $40 nonprofit articles and publication, the $10 annual report, TPT on fundraiser sales, no charity registration, raffles.

- URL: https://boosterclub.org/states/arizona/
- Section: States
- Updated: 2026-10-06

Arizona asks little of a booster club at the state level once it is formed. There is no charitable solicitation registration, no state exemption application, and no raffle permit. The details that catch clubs are the newspaper publication rule for new corporations outside Maricopa and Pima counties, the $10 annual report on a date set by the Arizona Corporation Commission, and the one-year waiting period before a nonprofit may hold a raffle.

A 501(c)(3) is a nonprofit the IRS recognizes as tax-exempt under Section 501(c)(3) of the Internal Revenue Code; a fiscal year is the 12-month accounting period in the bylaws.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Arizona Corporation Commission | Articles of Incorporation, Nonprofit (C011) and Certificate of Disclosure (C003) | $40 ($75 expedited) | once |
| Annual/biennial report | Arizona Corporation Commission | Annual Report, Nonprofit | $10 | annual, on the club's assigned date |
| State income/franchise tax exemption | Department of Revenue | None; follows federal status | $0 | automatic |
| Sales tax exemption on purchases | Department of Revenue | No general exemption | n/a | n/a |
| Sales tax on fundraiser sales | Department of Revenue | Transaction privilege tax (TPT); exemptions for charitable 501(c)(3) sales | varies | ongoing |
| Charitable solicitation registration | None | Not required | $0 | none |
| Raffle permit/registration | None for raffles | No permit; statutory conditions apply | $0 | none |

## Forming a Nonprofit Corporation in Arizona

The Arizona Corporation Commission (ACC) files nonprofit corporations under Title 10 of the Arizona Revised Statutes (A.R.S.).

1. Complete Form C011, Articles of Incorporation, Nonprofit, adding the IRS-required purpose and dissolution language (the ACC form meets only Arizona's minimum).
2. List the initial directors and incorporators. Every incorporator signs.
3. Appoint a statutory agent (a person or business with a physical Arizona address that accepts legal papers for the club). Lacking one at any time can lead to administrative dissolution.
4. File the Certificate of Disclosure (Form C003) with the articles.
5. Pay $40, or $75 with expedited processing.
6. Publish the articles if required. Under A.R.S. 10-3203, within 60 days after the ACC approves the filing, either the articles are published in a newspaper (with an affidavit of publication filed), or the ACC posts the filing in its database. The ACC posts it when the club's known place of business is in a county with more than 800,000 people, which today means Maricopa and Pima counties. Clubs elsewhere publish after receiving the approval letter, which explains how.

### Annual report

Each nonprofit corporation files an annual report with the ACC for $10 ($45 expedited) on the due date assigned to it, shown on the club's record in the Arizona Business Center. After a missed deadline the ACC sends delinquency notices; about 120 days after the first notice, the corporation is administratively dissolved. Reinstatement costs $100.

## State Tax Exemption

Arizona exemption is automatic. A.R.S. 43-1201(A)(1) exempts "organizations that are exempt from federal income tax under section 501 of the internal revenue code." There is no state application or fee.

Arizona's information return for exempt organizations (A.R.S. 43-1242) applies only to organizations exempt under subsection B of 43-1201 (nonprofit medical marijuana dispensaries). A booster club files no Arizona return unless it has unrelated business income (income from a regular business unrelated to its purpose), which A.R.S. 43-1231 taxes.

## Sales Tax

Arizona levies a transaction privilege tax (TPT), a tax on the seller's privilege of doing business, rather than a classic sales tax. Cities levy their own TPT on top of the state rate.

### Purchases

Arizona has no general TPT exemption for nonprofit purchases. The statutory exemptions for purchases by 501(c)(3) organizations are narrow (for example, programs for persons with disabilities). A booster club pays tax on supplies, uniforms, and equipment.

### Fundraiser sales

Two state exemptions can apply:

- **Retail sales.** A.R.S. 42-5061(A)(4) exempts sales of tangible personal property by a nonprofit "organized and operated exclusively for charitable purposes" and recognized under 501(c)(3).
- **Food and drink.** A.R.S. 42-5074(B) exempts the same charitable 501(c)(3) organizations from the restaurant classification, and separately exempts nonprofits that "do not regularly engage or continue in the restaurant business for the purpose of fund-raising."

Whether a club is "exclusively charitable," and whether a season-long concession stand is "regularly" in the restaurant business, are questions for the Department of Revenue, and city TPT may differ. Before a large merchandise or concession program, the treasurer asks the Department whether the club needs a TPT license.

## Charitable Solicitation Registration

Arizona has no charitable solicitation registration. Chapter 19 of Title 44 now contains only definitions and a list of unlawful practices. A.R.S. 44-6561 prohibits misrepresenting that a donation is tax-deductible or going to a nonprofit, using a confusingly similar name, and similar deception, with civil penalties up to $1,000 per violation. Online fundraising by an Arizona club triggers no state filing, though other states where donors live may have their own rules.

### Public school tax credit

Arizona taxpayers may claim a credit of up to $200 (single) or $400 (married filing jointly) for fees and contributions paid to a public school for extracurricular activities such as band uniforms (A.R.S. 43-1089.01). The credit applies to payments to the school, not to a booster club, so booster gifts are never described as credit-eligible.

## Raffles and Gaming

Raffles are legal for Arizona nonprofits without a permit under A.R.S. 13-3302(B). An organization exempt under Section 501 of the Internal Revenue Code may conduct a raffle if:

1. It keeps its exempt status, and no member, director, officer, employee, or agent receives any direct or indirect financial benefit beyond participating on equal terms.
2. It has existed continuously in Arizona for one year immediately before the raffle.
3. Only bona fide local members of the club take part in managing, selling, or operating the raffle.

A 50/50 drawing is a raffle and follows the same conditions. The statute does not address online ticket sales, and outside companies may not operate the raffle (except for certain hospitals and child-abuse organizations), so a club wanting online sales confirms the approach with counsel first. Bingo requires an annual license under A.R.S. Title 5, Chapter 4.

## Annual Compliance Calendar for Arizona

| Filing | Due date | Agency |
|---|---|---|
| Federal Form 990-N (or 990-EZ/990) | 15th day of 5th month after fiscal year end (May 15 for a calendar year; November 15 for a June 30 year end) | IRS |
| ACC annual report | Assigned due date on the club's ACC record | Arizona Corporation Commission |
| Publication of articles (new clubs outside Maricopa and Pima) | Within 60 days after ACC approval | Newspaper, affidavit to ACC |
| Arizona return for unrelated business income (only if any) | With federal Form 990-T; confirm with the Department | Department of Revenue |

## Common Mistakes in Arizona

- **Skipping publication.** Clubs outside Maricopa and Pima do not realize the newspaper step is theirs, which puts the corporation's standing at risk.
- **Missing the annual report date.** The date is assigned, not fixed, so new officers do not know it. Administrative dissolution follows about 120 days after the first notice.
- **Raffling in the first year.** The one-year rule surprises new clubs, and an early raffle is illegal gambling.
- **Paying a company to run the raffle.** Only local members may manage or sell tickets.
- **Telling donors booster gifts earn the school tax credit.** The credit applies to payments to the school; the misstatement can also be an unlawful misrepresentation.

## Checklist

### Forming

- [ ] File Form C011 and Form C003 with the ACC ($40, or $75 expedited)
- [ ] Add IRS-required purpose and dissolution language to the articles
- [ ] Appoint a statutory agent with a physical Arizona address
- [ ] Publish the articles within 60 days of approval if the club is outside Maricopa and Pima counties, and file the affidavit
- [ ] Obtain an EIN (Employer Identification Number, the club's federal tax ID) and apply for 501(c)(3) status with the IRS
- [ ] Record the ACC annual report due date in the officer handbook
- [ ] Note the date one year after formation, the earliest raffle date

### Every Year

- [ ] File the ACC annual report ($10) by the assigned date
- [ ] File federal Form 990-N, 990-EZ, or 990 (by the 15th day of the 5th month after fiscal year end)
- [ ] Confirm TPT treatment of merchandise and concession sales with the Department of Revenue (treasurer)
- [ ] Confirm only club members will run and sell each raffle
- [ ] Update the statutory agent and directors with the ACC when officers change

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) to compare Arizona with other states
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) for how Arizona's rules compare
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) for how fundraiser sales are taxed
- [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/) for articles and required IRS language
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) for the federal annual filing

---

*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Arizona Corporation Commission: https://www.azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-corporations6def4cc74b1a47129d16c2b1c3851bda.pdf
2. Arizona Corporation Commission: https://azcc.gov/corporations/forms/corporation-forms
3. Arizona Corporation Commission: https://www.azcc.gov/docs/default-source/corps-files/instructions/c011i-instructions-articles-of-inc-nonprofit.pdf
4. Arizona Corporation Commission: https://azcc.gov/faqs/BusinessServicesFAQs
5. Arizona Legislature: https://www.azleg.gov/ars/10/03203.htm
6. Arizona Legislature: https://www.azleg.gov/ars/10/00130.htm
7. Arizona Legislature: https://www.azleg.gov/ars/43/01201.htm
8. Arizona Legislature: https://www.azleg.gov/ars/43/01242.htm
9. Arizona Legislature: https://www.azleg.gov/ars/43/01231.htm
10. Arizona Legislature: https://www.azleg.gov/ars/42/05061.htm
11. Arizona Legislature: https://www.azleg.gov/ars/42/05074.htm
12. Arizona Legislature: https://www.azleg.gov/arsDetail/?title=44
13. Arizona Legislature: https://www.azleg.gov/ars/44/06561.htm
14. Arizona Legislature: https://www.azleg.gov/ars/13/03302.htm
15. Arizona Legislature: https://www.azleg.gov/ars/5/00403.htm
16. Arizona Legislature: https://www.azleg.gov/ars/43/01089-01.htm
17. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard