Arizona § 42-11154 - Establishing nonprofit status
Full text of Arizona Arizona Revised Statutes § 42-11154 — Establishing nonprofit status, with citation guidance and answers to common questions.
§ 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-11154
What does Arizona Revised Statutes § 42-11154 cover?
Section 42-11154 ("Establishing nonprofit status") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-11154?
A common citation format is "Arizona Revised Statutes § 42-11154" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-11154 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.