Arizona 501(c)(3) Donation Rules: Complete Guide for Charities

Your Arizona nonprofit corporation has its IRS determination letter and is now a 501(c)(3) public charity. Donations are how the charity pays for its mission, and the IRS and Arizona law have specific rules about who may give, how much a donor can deduct, whether a donor can dictate how the money is spent, what records the charity must keep, and what receipts it must give donors. Get these rules wrong and your donors lose their tax deductions, the charity can be fined, and in serious cases the charity can lose its tax-exempt status. This article explains everything an Arizona 501(c)(3) charity needs to know about donations, and everything it needs to do.

1. Who Can Donate to a 501(c)(3) Charity?

The short answer is anyone. Federal tax law does not limit who may give money or property to a 501(c)(3) charity. Your charity can accept donations from:

• Individuals, including your directors, officers, founders, volunteers and their families.
• Businesses, including LLCs, partnerships, S corporations and C corporations. Gifts made by an LLC taxed as a partnership or by an S corporation pass through to the owners' personal tax returns.
• Trusts and estates, including gifts left to the charity in a will or living trust and charities named as beneficiaries of IRAs, 401(k)s, life insurance policies and payable-on-death accounts.
• IRA owners age 70½ or older who make a qualified charitable distribution (QCD) directly from their IRA to the charity.
• Private foundations, community foundations and donor advised funds that make grants to your charity.
• Government agencies that award grants.
• Foreign individuals and organizations. Foreign donors usually cannot deduct their gifts on a U.S. tax return, but your charity can still accept the gifts.

Donors Who Require Extra Care

Some donors and some gifts deserve a closer look before the charity accepts the money:

• Insiders. Directors, officers, founders and major donors are welcome to give, but they cannot receive any personal benefit from the charity in return. A 501(c)(3) charity's income and assets may not benefit insiders, and paying an insider more than fair value can trigger IRS excise taxes under IRC § 4958.
• Foreign donors. Before accepting a large foreign gift, check the donor against the U.S. Treasury Department's OFAC sanctions list. Accepting money from a sanctioned person or country is illegal.
• Anonymous donors. Your charity can keep a donor's name out of its newsletters, website and annual report, but the charity itself must know who the donor is. It needs the donor's name for its own records, for receipts and for the IRS Schedule B discussed below.
• Donors who want something in return. If the donor receives goods, services, advertising or other benefits, special IRS rules apply. See the quid pro quo section below.
• Gifts with unusual conditions. A gift that requires the charity to do something outside its charitable purpose, benefit a particular person, or take on debt or legal risk should be refused or renegotiated.

Your Charity Can Say No

A charity is never required to accept a gift. Real estate with environmental problems, a time-share with ongoing fees, a boat the charity cannot store, or a gift that comes with conditions the board cannot meet can cost the charity more than it is worth. Every charity should adopt a written gift acceptance policy that states what kinds of gifts the charity will accept, who has authority to accept them, which gifts require board approval, and how the charity will handle restricted gifts and gifts of property. The IRS asks on Form 990 whether the charity has adopted certain written policies, and a gift acceptance policy shows donors and the IRS that the board takes donations seriously.

2. Is There a Limit on How Much a Donor Can Give?

There is no IRS limit on how much money or property a 501(c)(3) charity can receive from a single donor or in total. A donor can give your charity $5 or $5 million.

The limits in the tax law apply to the donor's tax deduction, not to the gift itself. A donor who gives more than the deduction limits allow can usually carry the excess deduction forward for up to five years. The main federal limits under IRC § 170 are summarized below. Your charity does not enforce these limits, but understanding them helps you answer donor questions and plan fundraising.

Type of Donor	Deduction Rule
Individual who itemizes, cash gift to a public charity	Deduction limited to 60% of adjusted gross income (AGI). Starting in 2026, the first 0.5% of the donor's AGI in charitable gifts is not deductible.
Individual who itemizes, gift of appreciated stock or other long-term capital gain property	Generally deductible at fair market value, limited to 30% of AGI.
Individual in the top 37% tax bracket	Starting in 2026, the tax benefit of itemized deductions, including charitable gifts, is capped at the 35% rate.
Individual who does not itemize	Starting in 2026, a new deduction of up to $1,000 ($2,000 for married couples filing jointly) for cash gifts to public charities. Gifts to donor advised funds do not qualify.
C corporation	Deduction limited to 10% of taxable income, and starting in 2026 only the amount that exceeds 1% of taxable income is deductible.
IRA owner age 70½ or older	A qualified charitable distribution of up to $111,000 in 2026 can go directly from the IRA to the charity tax-free and count toward the owner's required minimum distribution. QCDs cannot go to donor advised funds or private foundations.

The 2026 changes came from the One Big Beautiful Bill Act signed in July 2025. The new deduction for non-itemizers is especially important to small charities, because millions of donors who take the standard deduction can now deduct modest cash gifts. Those donors will want proof of their gifts, which makes good receipts more important than ever.

Very Large Gifts Can Threaten Public Charity Status

Most small charities are classified as public charities because they receive broad support from the general public. To stay a public charity, an organization classified under IRC § 170(b)(1)(A)(vi) generally must show that at least one-third of its total support over a rolling five-year period comes from the public. When the IRS runs this test, each donor's gifts count as public support only up to 2% of the charity's total support for the five-year period. Everything a single donor gives above that 2% is not counted as public support.

Here is why that matters. If one or two wealthy donors fund most of your budget, your charity can fail the public support test and be reclassified as a private foundation. Private foundations pay an excise tax on investment income, face strict self-dealing rules and must make minimum annual distributions. A new charity is treated as a public charity for its first five tax years, and the test begins in year six. Charities that receive a large one-time gift should talk with their attorney or CPA about the IRS "unusual grant" rules, which can exclude certain unexpected gifts from the calculation. Charities classified under IRC § 509(a)(2) have a different test with its own limits on gifts from large donors.

3. Can a Donor Require the Charity to Spend the Gift a Certain Way?

Yes, within limits. A donor can place a restriction on a gift, and if the charity accepts the gift, the charity must follow the restriction. There are three common kinds of donor restrictions:

• Purpose restrictions. The gift must be used for a particular program or project, such as the food pantry, a scholarship fund or a new building.
• Time restrictions. The gift may not be spent until a certain date or must be spent over a certain period, such as a pledge paid over three years.
• Endowment restrictions. The charity must keep the gift invested permanently or for a long time and may spend only a prudent portion of the investment return.

A gift with no restrictions is an unrestricted gift, and the board can use it for any purpose that fits the charity's mission, including salaries, rent and other overhead. Unrestricted gifts are the most valuable gifts a charity receives, so it is fine to ask donors for them.

The charity decides whether to accept a restricted gift. If a restriction does not fit the charity's mission, would cost more to carry out than the gift is worth, or would be impossible to meet, the charity should decline the gift or negotiate a different restriction before accepting it. Once the charity accepts a restricted gift, the restriction is legally binding. The Arizona Attorney General has authority to protect charitable assets, and a charity that spends restricted money on something else risks legal action and loss of donor trust.

What a Donor Cannot Require

Some donor demands are not allowed by the IRS. A donor cannot:

• Direct the gift to a specific individual. A gift earmarked for a particular person or family is not deductible. For example, a charity that helps families who lost their homes in a fire can accept gifts for its fire relief program, but the charity, not the donor, must decide which families receive help. The IRS has applied this rule for decades, including in Revenue Ruling 62-113.
• Benefit himself, his family or his business. A donor cannot require the charity to hire his relative, buy from his company or give him a personal benefit.
• Keep control of the money. A charitable deduction requires a completed gift. If the donor keeps the power to take the money back or to decide how and when it is spent, the gift may not be deductible. A donor can make suggestions, but the board must have the final word.
• Pick scholarship recipients. A donor can fund a scholarship program and help set the criteria, but the donor and the donor's relatives should not choose the winners. The charity's selection committee must make that decision.
• Use the charity as a pass-through. A charity cannot simply accept money and forward it to another organization the donor picked, especially a foreign organization. Your charity must have real discretion over the funds and must use them for its own charitable purposes.
• Require a purpose outside the charity's mission. Your charity can spend money only on the purposes stated in its Articles of Incorporation and approved by the IRS.

How to Handle Restricted Gifts

• Put every significant restricted gift in a written gift agreement signed by the donor and the charity. The agreement should describe the restriction, how the charity will report to the donor, and what happens if the purpose becomes impossible.
• Include a variance clause that lets the board redirect the gift to a similar purpose if the original purpose becomes unlawful, impossible or impractical. This one sentence can save the charity a court case years later.
• Track restricted gifts separately in your accounting system. Under nonprofit accounting standards, restricted gifts are recorded as "net assets with donor restrictions." A separate bank account is not required, but the charity must be able to show exactly how much restricted money it has and how it was spent.
• When the charity spends the money as the donor directed, record the "release from restriction" and keep documentation showing how the money was used.
• Have the board approve any gift with unusual or long-term restrictions before the charity accepts it.

When a Restriction Can No Longer Be Followed

Arizona adopted the Uniform Prudent Management of Institutional Funds Act, which governs how charities manage and change restricted funds. Under A.R.S. § 10-11805, a charity can release or modify a donor restriction in three ways:

• With the donor's consent. If the donor agrees in a record, such as a signed letter or an email, the charity can release or change the restriction, as long as the money is still used for a charitable purpose of the charity.
• With court approval. If a restriction has become unlawful, impracticable, impossible to achieve or wasteful, the charity can ask the Superior Court to modify it. The charity must notify the Arizona Attorney General, who has the right to be heard.
• For small, old funds. If the restricted fund is worth less than $50,000, more than 20 years have passed since it was created, and the restriction has become unlawful, impracticable, impossible or wasteful, the charity can modify the restriction itself 60 days after notifying the Arizona Attorney General, as long as it uses the money consistently with the charitable purposes in the gift instrument.

The board cannot simply vote to ignore a restriction because the charity needs the money for something else.

4. Giving Donors Receipts: The $250 Written Acknowledgment Rule

The most important IRS donation rule for charities is found in IRC § 170(f)(8). A donor cannot deduct any single contribution of $250 or more unless the donor has a contemporaneous written acknowledgment from the charity. A canceled check or credit card statement is not enough. If the receipt is missing or does not contain the required language, the IRS will deny the deduction even if the donor can prove the gift was made.

The charity is not fined for failing to send the acknowledgment, but its donors pay the price. Donors who lose a deduction because of a bad receipt rarely give again.

What the Written Acknowledgment Must Say

The IRS does not require a particular form, but the acknowledgment must include:

1. The name of the charity. Including the charity's EIN is a good practice.
2. The amount of any cash contribution, or for property, a description (but not the value) of the property donated.
3. A statement of whether the charity provided any goods or services in exchange for the gift. If it did, the acknowledgment must describe the goods or services and give a good faith estimate of their value. If the only benefit was an intangible religious benefit, such as attending a worship service, the acknowledgment must say so.

We also recommend including the donor's name, the date the gift was received and, for restricted gifts, the purpose the donor designated.

Sample Contemporaneous Written Acknowledgment

Here is a sample receipt your charity can adapt. It contains every item the IRS requires plus the recommended extras.

If the donor received something in return, replace the "No goods or services" sentence with language such as: "In exchange for your $250.00 payment, you received two dinner tickets to our Spring Gala with an estimated fair market value of $120.00. The amount of your contribution that is deductible for federal income tax purposes is limited to the excess of your payment over that value, or $130.00."

If the donor gave property instead of cash, replace the amount line with a description but no value, such as: "Property donated: One 2018 Yamaha upright piano, Model U1, serial number 1234567, in good condition." The charity never states the value of donated property.

What "Contemporaneous" Means

The donor must receive the acknowledgment by the earlier of the date the donor files a tax return for the year of the gift or the due date of that return, including extensions. As a practical matter, send acknowledgments promptly after each gift, or send an annual summary by January 31 of the following year.

Format and Delivery

• The acknowledgment can be a letter, a postcard, an email or an electronic receipt generated by your online giving platform.
• One annual statement can cover all of a donor's gifts for the year, as long as it lists each gift of $250 or more with the required information.
• The $250 rule applies to each separate gift. A donor who gives $100 per month is not legally required to receive a written acknowledgment for each payment, but a year-end summary is still a best practice.
• For gifts made through payroll deduction, the donor can use a pay stub or Form W-2 together with a pledge card prepared by the charity.
• Never put a dollar value on donated property in the acknowledgment. Valuing property is the donor's responsibility.

Receipts for Gifts Under $250

For a cash gift of any amount, the donor must have either a bank record or a written communication from the charity showing the charity's name, the date and the amount of the gift. Because the new 2026 deduction lets donors who do not itemize deduct up to $1,000 or $2,000 of cash gifts, far more small donors will need proof of their gifts. The simplest policy is to send a receipt for every gift, no matter how small.

Never Inflate or Backdate a Receipt

A charity, officer or employee who helps a donor overstate a deduction, such as by inflating an amount or backdating a receipt into the prior year, can face IRS penalties under IRC § 6701 for aiding and abetting an understatement of tax. A check is generally treated as given on the date it is mailed, and an online gift on the date the card is charged. Record the real date.

5. Gifts Where the Donor Gets Something Back: The $75 Rule

A quid pro quo contribution is a payment that is partly a gift and partly payment for goods or services the donor receives from the charity. Gala tickets, golf tournament entry fees, charity auction purchases and premiums such as books or t-shirts are common examples.

The donor can deduct only the amount that exceeds the fair market value of what the donor received. For example, if a donor pays $150 for a gala ticket and the dinner is worth $60, the donor can deduct only $90.

Under IRC § 6115, when a donor makes a quid pro quo payment of more than $75, the charity must give the donor a written disclosure statement that:

• tells the donor that the deductible amount is limited to the amount paid in excess of the value of the goods or services the charity provided, and
• gives a good faith estimate of the fair market value of those goods or services.

The $75 test looks at the total payment, not the deductible part. The disclosure must be given with the solicitation or with the receipt. A charity that fails to provide it faces a penalty under IRC § 6714 of $10 per contribution, up to $5,000 per fundraising event or mailing, unless the failure was due to reasonable cause. Printing the fair market value on the event ticket or invitation is the easiest way to comply.

Exceptions to the $75 Disclosure Rule

• Token benefits. Low-cost items such as a mug, key chain or calendar bearing the charity's name, given in return for a gift above an IRS-set minimum, are treated as insubstantial. The IRS adjusts the token amounts for inflation each year, and IRS Publication 1771 explains the current figures.
• Intangible religious benefits, such as admission to religious services.
• Certain membership benefits provided for an annual payment of $75 or less, such as free or discounted admission and members-only events.

Auctions and Raffles

A winning bidder at a charity auction can deduct only the amount paid above the item's fair market value, so publish a good faith value for each auction item in the catalog. Raffle tickets are never deductible, because the buyer is paying for a chance to win a prize. Tell buyers that raffle tickets are not tax deductible. Arizona law also limits which nonprofits may conduct raffles, so talk with your attorney before holding one.

6. Noncash Gifts: Property, Stock, Vehicles and Crypto

Gifts of property bring extra paperwork for both the donor and the charity. The charity never appraises or values a donated item for the donor. That is the donor's job.

Gifts Over $500 and Over $5,000

• A donor who claims a deduction of more than $500 for noncash gifts must file IRS Form 8283 with the donor's tax return.
• For an item or group of similar items valued at more than $5,000, other than publicly traded stock, the donor must obtain a qualified appraisal. The charity must sign the Donee Acknowledgment part of Form 8283. Signing confirms only that the charity received the property. It does not mean the charity agrees with the donor's value.
• Cryptocurrency is treated as property, not cash. A crypto gift valued at more than $5,000 requires a qualified appraisal.

When the Charity Sells Donated Property: Form 8282

If the charity sells, exchanges or otherwise disposes of property for which it signed Form 8283 within three years after receiving it, the charity must file IRS Form 8282 within 125 days after the disposition and send a copy to the donor, as required by IRC § 6050L. Form 8282 is not required for an item valued at $500 or less, or for property the charity uses up or distributes without charge in carrying out its charitable purpose.

Cars, Boats and Airplanes: Form 1098-C

When a donor gives a vehicle, boat or airplane and claims a deduction of more than $500, the charity must provide the donor with IRS Form 1098-C within 30 days after selling the vehicle, or within 30 days after the gift if the charity will make significant use of the vehicle, materially improve it, or give or sell it at a deep discount to a needy person. If the charity simply sells the vehicle, the donor's deduction is generally limited to the gross sale proceeds. The charity also files Form 1098-C with the IRS.

Stock, Real Estate and Other Property

• Publicly traded stock. Open a brokerage account in the charity's name so donors can transfer shares directly. Gifts of appreciated stock are attractive to donors because they avoid capital gains tax. Adopt a policy on whether the charity will sell donated stock immediately or hold it.
• Real estate. Before accepting land or a building, the board should review title, environmental condition, mortgages, property taxes, insurance and carrying costs. Property subject to debt can create taxable income for the charity.
• Donated services. The value of a volunteer's time or professional services is not deductible. A volunteer can deduct unreimbursed out-of-pocket expenses, such as supplies and mileage at the charitable rate, and needs a written acknowledgment from the charity describing the services for expenses of $250 or more.
• Free use of property. A donor who lets the charity use office space or a vacation home rent-free cannot deduct the rental value.

7. Donation Recordkeeping and IRS Reporting

Good donation records protect your donors' deductions, support the numbers on your annual IRS return, and prove that restricted gifts were used properly.

What to Record for Every Gift

• Donor's name, mailing address and email address
• Date the gift was received
• Amount of cash, or a description of property received
• Payment method, such as check number, credit card or online platform transaction ID
• Any donor restriction and the gift agreement
• Any goods or services provided to the donor and their estimated value
• Date the written acknowledgment or disclosure was sent
• The campaign, event or appeal that produced the gift
• For noncash gifts, copies of any Form 8283 the charity signed and the date the property was sold

Use donor management software or a well-organized spreadsheet, reconcile donation records to bank deposits every month, and have two people handle cash collected at events.

Annual IRS Return and Schedule B

Every 501(c)(3) charity must file an annual return with the IRS under IRC § 6033. Small charities with gross receipts normally $50,000 or less file the online Form 990-N e-Postcard. Charities with gross receipts under $200,000 and total assets under $500,000 can file Form 990-EZ. Larger charities file the full Form 990. A charity that fails to file for three consecutive years automatically loses its tax-exempt status.

Charities that file Form 990 or 990-EZ generally must list on Schedule B each donor who gave $5,000 or more during the year. Charities that meet the one-third public support test may instead report only donors whose gifts exceed the greater of $5,000 or 2% of total contributions. Your donor records must be accurate enough to prepare this schedule.

Public Inspection and Donor Privacy

A 501(c)(3) charity must make its three most recent annual returns and its exemption application available to anyone who asks. Under IRC § 6104, the charity is not required to disclose the names and addresses of its donors, so remove donor names and addresses from Schedule B before sharing a public copy. Adopt a donor privacy policy that tells donors whether the charity will share or sell their information. Most charities promise never to do so.

How Long to Keep Donation Records

The IRS generally can audit a return for three years after it is filed, and longer in some cases. We recommend keeping donation records, receipts and acknowledgments for at least seven years. Keep these records permanently: gift agreements for restricted and endowment gifts, board minutes approving major gifts, your IRS determination letter, your Articles of Incorporation and Bylaws, and Form 990 filings.

8. Arizona Rules Every Charity Should Know

• No state charitable solicitation registration. Since September 13, 2013, Arizona no longer requires charities to register with the Secretary of State before asking for donations. Charities that solicit in the name of American veterans must still register under A.R.S. § 13-3722. If your charity solicits donations from residents of other states, including through your website, some of those states may require registration.
• The Arizona Charitable Tax Credit. If the Arizona Department of Revenue certifies your charity as a Qualifying Charitable Organization (QCO), Arizona taxpayers who give to it can claim a dollar-for-dollar state tax credit under A.R.S. § 43-1088. To qualify, the charity must spend at least 50% of its budget on services to Arizona residents who are low-income, receive TANF benefits, or have a chronic illness or physical disability, and must file a written certification with the Department. For 2026 the maximum credit is $506 for single filers and $1,009 for married couples filing jointly. Gifts made through April 15, 2027 can be claimed on the 2026 Arizona return. QCOs should print their five-digit QCO code on receipts and fundraising materials.
• The Arizona Attorney General protects charitable assets and must be notified before a charity asks a court to change a donor restriction or uses the small-fund release rule described above.
• Annual report. Your nonprofit corporation must file its annual report with the Arizona Corporation Commission each year to stay in good standing.

9. Donation Compliance Checklist

Here is what your charity needs to do to stay in compliance with the IRS and Arizona donation rules:

1. Adopt a written gift acceptance policy, conflict of interest policy, document retention policy and donor privacy policy.
2. Open a brokerage account so the charity can receive gifts of stock.
3. Use a written gift agreement for every significant restricted gift and include a variance clause.
4. Track restricted gifts separately and document how restricted money is spent.
5. Send a written acknowledgment with the required IRS language for every gift of $250 or more, and preferably for every gift.
6. Give a written disclosure for every quid pro quo payment of more than $75, and print fair market values on event tickets and auction catalogs.
7. Sign Form 8283 when a donor gives property worth more than $5,000, and file Form 8282 if the charity sells that property within three years.
8. Provide Form 1098-C within 30 days for donated vehicles, boats and airplanes when the donor claims more than $500.
9. Screen large and foreign gifts against the OFAC sanctions list.
10. Keep complete donor records, reconcile them to bank deposits monthly, and retain them for at least seven years.
11. File the correct Form 990, 990-EZ or 990-N every year, including Schedule B when required.
12. Remove donor names and addresses before giving anyone a public inspection copy of Schedule B.
13. Monitor the public support test each year if a few donors provide most of the charity's support.
14. File your Arizona Corporation Commission annual report on time.

10. Frequently Asked Questions

Can a 501(c)(3) charity accept donations from its own directors and officers?

Yes. Directors and officers can and often do give to the charities they serve. They cannot receive any personal benefit from the charity in exchange, and the charity must give them the same receipts and acknowledgments it gives every other donor.

Is there a maximum amount a donor can give to a 501(c)(3) charity?

No. There is no limit on how much a charity can receive. The tax law limits how much a donor can deduct in a year, and a donor can usually carry unused deductions forward for five years. Very large gifts from a few donors can affect the charity's public support test, so charities that receive a major gift should review their public charity status.

Can a donor require that a gift be used for a specific program?

Yes. A donor can restrict a gift to a specific program, project or time period. The charity can accept or decline the restricted gift. If it accepts, the charity must use the money as the donor directed unless the restriction is later released by the donor, a court or the small-fund rule in A.R.S. § 10-11805.

Can a donor give money to a charity for a specific person or family?

No, not as a deductible gift. If a donor earmarks a gift for a particular individual, the donor cannot deduct it. A donor can give to a charity program that helps a group of people, but the charity must decide who receives the help.

Does a charity have to give a receipt for every donation?

The IRS requires a written acknowledgment for any single gift of $250 or more and a written disclosure for any quid pro quo payment of more than $75. For smaller cash gifts, the donor needs either a bank record or a written receipt from the charity. Because of the new 2026 deduction for donors who do not itemize, we recommend sending a receipt for every gift.

What must a donation receipt include?

The receipt must include the charity's name, the amount of cash or a description of property donated (without a value), and a statement of whether the charity provided any goods or services in exchange. If it did, the receipt must describe them and give a good faith estimate of their value.

Should a charity put a value on donated property in the receipt?

No. The charity should describe the property but never state its value. Determining the value is the donor's responsibility, and gifts over $5,000 generally require a qualified appraisal.

Are emailed or electronic receipts acceptable to the IRS?

Yes. An email or electronic receipt from your online giving platform is acceptable if it contains all of the required information and the donor receives it before filing the tax return for the year of the gift.

Are raffle tickets tax deductible?

No. A raffle ticket buys a chance to win a prize, so it is not a charitable contribution. Tell buyers that raffle tickets are not tax deductible.

Can a charity keep a donor anonymous?

Yes. A charity can honor a donor's request not to be publicly recognized. The charity must still record the donor's identity for its own records and for Schedule B, and it must remove donor names and addresses from any public inspection copy of Schedule B.

How long should a charity keep donation records?

Keep donation records, receipts and acknowledgments for at least seven years. Keep gift agreements for restricted and endowment gifts, board minutes approving major gifts and your IRS determination letter permanently.

Does an Arizona charity have to register before asking for donations?

No. Arizona repealed its charitable solicitation registration requirement in 2013. Only charities that solicit in the name of American veterans must register with the Arizona Secretary of State. Other states may require registration if your charity solicits their residents.

How KEYTLaw Helps Arizona Charities

Arizona nonprofit attorneys Richard Keyt and his son, attorney and former CPA Richard C. Keyt, have formed 550+ Arizona nonprofit corporations that became 501(c)(3) tax-exempt organizations. We prepare Articles of Incorporation, Bylaws, conflict of interest policies and the IRS Form 1023 application for tax-exempt status, and we advise charities on gift acceptance, restricted gifts and donor acknowledgments.

See the 28 services we provide when we form an Arizona nonprofit corporation, our step-by-step guide on how to form an Arizona nonprofit corporation, and our article called IRS Form 1023 Preparation Services. More articles are available in our Arizona Nonprofit Corporation Guides.

To hire us to form your Arizona nonprofit corporation, submit our online nonprofit incorporation questionnaire. If you have questions call Richard Keyt (the father) at 480-664-7478 & email rk@keytlaw.com or his son nonprofit attorney and former CPA Richard C. Keyt at 480-664-7472 & rck@keytlaw.com. You can also book a free office, phone or Zoom video consultation.

This article provides general information about federal and Arizona law as of October 2026 and is not legal or tax advice for any particular situation. Tax laws and inflation-adjusted amounts change. Consult your attorney or CPA before acting on any information in this article.