Arizona Form 99 - Arizona Exempt Organization Annual Information Return

Arizona Form

2013 Arizona Exempt Organization Annual Information Return

NOTE: Homeowners associations described in IRC § 528 are

Obtain additional information or assistance by calling one of

not exempt from tax under A.R.S. § 43-1201(A) [associations

the numbers listed below:

that file federal Form 1120-H or 1120]. These organizations

Phoenix

(602) 255-3381

must file an Arizona corporate income tax return on

From area codes 520 and 928, toll-free

(800) 352-4090

Arizona Form 120A or Arizona Form 120. However, certain

homeowners associations are federally tax exempt under IRC

Obtain tax rulings, tax procedures, tax forms and instructions,

§ 501(c)(4), as social welfare organizations, or under IRC

and other tax information by accessing the department's

§ 501(c)(7), as clubs organized for pleasure or recreation. These

Internet home page at

homeowners associations are similarly tax exempt for Arizona

income tax purposes. These organizations may file Form 99.

General Instructions

Determination of Gross Receipts

Organizations Which Must File Form 99 or a Copy

“Gross receipts” means the total amount the organization

of the Federal Return of Organization Exempt From

received from all sources during its annual tax year without

Income Tax

subtracting any costs or expenses in accordance with A.R.S.

Most organizations that have tax exempt status under Arizona

§ 43-1242(D). Total income (Form 99, line 12), plus cost of

Revised Statutes (A.R.S.) § 43-1201(A) must file Arizona

goods sold (Form 99, line 2) plus any other expenses

Form 99 or a copy of the organization's federal return of

deducted to arrive at the income on lines 4 through 11, would

organization exempt from income tax only if their gross

equal the organization’s gross receipts for the tax year.

receipts exceed $50,000.

Nonprofit Medical Marijuana Dispensary (NMMD)

However, the following exempt organizations do not have to

A nonprofit medical marijuana dispensary (NMMD) under

file Arizona Form 99 or a copy of the organization's federal

Arizona Revised Statutes Title 36, Chapter 28.1, is exempt

return of organization exempt from income tax regardless of

from Arizona corporate income tax in accordance with

the amount of gross receipts:

A.R.S. § 43-1201(B). An NMMD must file Arizona Form 99



religious

organization

exempt

under

A.R.S.

to meet the filing requirements of A.R.S. § 43-1242. A

§ 43-1201(A)(4). The organization must be organized

limited liability company (LLC) that is an NMMD but treated

exclusively for religious purposes. No part of the

as a disregarded entity must file Arizona Form 99. Because

organization’s net earnings may inure to the benefit of

NMMDs are not exempt organizations at the federal level,

any private shareholder or individual. No substantial part

they do not have the option to file the federal return in place

of the organization’s activities may be carrying on

of Arizona Form 99. An NMMD that is taxed as an

propaganda or otherwise attempting to influence

S corporation or a partnership is required to file Arizona

legislation.

Form 120S or Arizona Form 165, as applicable, by the due



An educational organization exempt under A.R.S.

date of those returns, in addition to filing Arizona Form 99.

§ 43-1201(A)(4). The organization must normally

An NMMDs that is organized as a sole proprietorship must

maintain a regular faculty and students in attendance at

also file Arizona Form 140, Arizona Form 140PY or Arizona

the place where its educational activities are regularly

Form 140NR as applicable, by the due date of those returns,

conducted.

in addition to filing Arizona Form 99.



A charitable organization or an organization for the

Filing Original Returns

prevention of cruelty to children or animals, exempt

The due date for Form 99 or the copy of the federal return of

under A.R.S. § 43-1201(A)(4). The organization must

organization exempt from income tax is the 15th day of the

receive its support, in whole or in part, from funds

fifth calendar month after the close of the taxable year. If the

contributed by the United States, or any state or political

organization files under a valid federal three month extension,

subdivision thereof, or receive its primary support from

check box 82C on page one of Form 99. If the organization is

contributions of the general public.

filing under a second valid federal three month extension or an



Arizona extension, check box 82F on page one of Form 99.

An organization exempt under A.R.S. § 43-1201(A)(4),

File the return by the extended due date.

if the operation, supervision, or control of the

organization is by, or in connection with, a religious

NOTE for NMMDs: A NMMD cannot use the federal

organization exempt under A.R.S. § 43-1201(A)(4).

extension for filing its Arizona Form 99. The NMMD must

request an Arizona extension on Arizona Form 120EXT.



organization

exempt

solely

under

A.R.S.

§ 43-1201(A)(2). The fraternal beneficiary societies,

If the organization is filing its federal form in place of the

orders or organizations must: (a) operate under the lodge

Arizona Form 99, please attach a copy of the federal

system or for the exclusive benefit of the members of a

extension(s) to the front of the return.

fraternity itself operating under the lodge system; and (b)

Send the return to:

provide for the payment of life, sick, accident or other

Arizona Department of Revenue

benefits to the members of the society, order or

PO Box 52153

organization or their dependents.

Phoenix, AZ 85072-2153

Arizona Form 99 - Arizona Exempt Organization Annual Information Return - 2013

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