How to Form a 501(c)(3)
Tax Exempt Arizona
Nonprofit Corporation

Richard Keyt (Rick at 480-664-7478) and his son former CPA Richard C. Keyt (Ricky at 480-664-7472) are Arizona attorneys who form nonprofit corporations and prepare and file IRS form 1023, the 501(c)(3) tax exemption application

Building Your Mission on a Solid Foundation

Launching a nonprofit corporation in Arizona is a noble pursuit, but the bridge between a “good idea” and an IRS-approved 501(c)(3) charity is paved with complex state statutes and rigorous federal requirements.

From drafting Articles of Incorporation that satisfy both the Arizona Corporation Commission and the IRS, to adopting conflict-of-interest and document retention policies that protect the corporation's board of directors, the details matter. One mistake in your formation documents can lead to months of delays or, worse, a denial of your tax-exempt status.

Why Navigate the Bureaucracy Alone? We help Arizona visionaries move past the paperwork and into their mission by providing the legal precision required to ensure your nonprofit corporation is compliant from day one, giving you the peace of mind to focus on what truly matters: the corporation's charitable activities.

Below, you’ll find a library of resources to help you understand the landscape. When you're ready to ensure your Arizona nonprofit corporation is built to last, we're here to handle the legal heavy lifting for you

Our Arizona Nonprofit Corporation
Formation Services

Step-by-Step Guide How to Form an Arizona Nonprofit Corporation

See the 28 Arizona Nonprofit Corporation Formation Services people get who hire us to form their Arizona nonprofit corporation

Submit our Arizona Nonprofit Corporation Incorporation Questionnaire to hire us to form your nonprofit corporation

Hire Us to Prepare IRS Form 1023, Application for 501(c)(3) Tax Exemption

Answers to Frequently Asked Questions about 501(c)(3) Tax Exempt Charities

Stay Exempt: The IRS' online 501(c)(3) Workshop

Stay Exempt is an educational resource developed by the IRS to help current and prospective tax-exempt organizations understand and maintain their tax-exempt status. Designed primarily for nonprofit leaders, board members, and volunteers, training modules, tutorials, and informative materials that cover topics such as applying for tax-exempt status, annual filing requirements, and compliance responsibilities are available.

By providing clear, accessible guidance, Stay Exempt supports organizations in avoiding common pitfalls and sustaining their tax-exempt eligibility under IRS rules.

Organization leadership and volunteers should review the limitations and expectations of Section 501(c)(3) organizations at the Tax-Exempt Organization Workshop.

IRS Tax Exempt 501(c)(3) Charity Publications

Publication 1771: Charitable Contributions – Substantiation and Disclosure This explains exactly what a receipt must say for a donor to claim a deduction. It covers the $250 rule and “quid pro quo” disclosures (like when someone pays $100 for a $25 gala dinner).

Publication 598: Tax on Unrelated Business Income of Exempt Organizations Even charities have to pay taxes sometimes. If you make money from an activity that isn't related to your mission (like running a side business), this guide explains the Unrelated Business Income Tax (UBIT).

Publication 526: Charitable Contributions While written for donors, it’s a great resource for charities to understand which types of gifts (like time vs. money) are actually deductible.

Publication 557: Tax-Exempt Status for Your Organization The definitive guide. It covers the rules for obtaining and maintaining status, including organizational structures, required language in bylaws, and how to avoid “private inurement” (giving too much benefit to insiders).

Publication 4221-PC: Compliance Guide for 501(c)(3) Public Charities A “cheat sheet” version of Pub 557 specifically for public charities. It outlines activities that could jeopardize your status, such as political campaigning or substantial lobbying.

Publication 4221-PF: Compliance Guide for 501(c)(3) Private Foundations If your charity is funded by a single family or corporation rather than the general public, you likely fall into this category. The rules on self-dealing and payout requirements are much stricter here.

Publication 1771: Charitable Contributions – Substantiation and Disclosure
This explains exactly what a receipt must say for a donor to claim a deduction. It covers the $250 rule and “quid pro quo” disclosures (like when someone pays $100 for a $25 gala dinner).

Publication 598: Tax on Unrelated Business Income of Exempt Organizations
Even charities have to pay taxes sometimes. If you make money from an activity that isn't related to your mission (like running a side business), this guide explains the Unrelated Business Income Tax (UBIT).

Publication 526: Charitable Contributions While written for donors, it’s a great resource for charities to understand which types of gifts (like time vs. money) are actually deductible

501(c)(3) Tax Guide for Churches & Religious Organizations

Questions? Book a free meeting or call or email one of our Arizona attorneys. We don't charge to talk to people.

Call or email Richard Keyt, the father

Direct phone: 480-664-7478

Email: [email protected]

Call or email Richard C. Keyt, the son

Direct phone: 480-664-7472