How to start a church in Arizona

Short answer: To start a church in Arizona, you form a nonprofit corporation by filing Articles of Incorporation with the Arizona Corporation Commission — not the Secretary of State — and paying the $40 filing fee (confirm with the ACC), then get a free EIN from the IRS, adopt bylaws, and seat a board. Arizona then adds a step most states skip: within 60 days of approval you must publish the Articles in a newspaper, unless the church’s known place of business is in Maricopa or Pima County, where the Commission’s database satisfies the requirement automatically. A church is automatically tax-exempt under federal law, so IRS Form 1023 is optional and there is no annual Form 990. The Arizona pieces worth your attention are the ACC filing, the publication step, and the local property tax exemption through your county assessor.

The federal core — EIN, bylaws, board, books — is the same in every state. For the full national walkthrough of each universal step, read how to start a church; this page focuses on the Arizona layer stacked on top, where the state-specific forms, fees, agencies, and that distinctive publication step actually live.

The formation steps that are the same anywhere

Starting a church in Arizona follows the standard church-formation checklist, and most of it is federal rather than state-specific:

1. Incorporate as an Arizona nonprofit corporation (the Arizona-specific part — covered in detail below).
2. Get an EIN — a free federal tax ID from the IRS, applied for directly at irs.gov. Never pay a third party for one; the EIN is always free.
3. Adopt bylaws — the church’s internal rulebook for decisions, leadership, and money. Start from a proven document rather than a blank page; see church bylaws for what to include.
4. Seat a board — at least three directors, ideally a majority unrelated, so the church is governed by a body rather than one person.
5. Skip or pursue the 501(c)(3) letter — a church is automatically tax-exempt and does not have to file Form 1023, though many apply for the determination letter as documentation (IRS Publication 1828).
6. Open a bank account in the church’s legal name using the EIN and formation documents.
7. Set up the books on fund accounting from day one, before the first offering arrives.

Each of these is walked step by step in the national formation guide linked above. The rest of this page is the Arizona layer on top.

Incorporating a church in Arizona with the Corporation Commission

Here is the first thing that surprises people: in Arizona, you do not file with the Secretary of State. You create the church as a legal entity by filing Articles of Incorporation with the Arizona Corporation Commission (ACC) under the Arizona Nonprofit Corporation Act. The filing fee is $40 as of 2026, with an optional $35 expedite fee for faster processing; confirm the current amounts with the Arizona Corporation Commission, since fees change. You can file online through the Commission’s eCorp portal, by mail, or in person at the Phoenix or Tucson office.

One requirement trips up filers: the Commission wants a Certificate of Disclosure submitted along with the Articles, and the filing is rejected if it is missing. The Articles themselves ask for the church’s name, its statutory agent in Arizona, its character of business, and its statement of purpose. Two clauses do the heavy lifting for tax-exempt status, and they should go in at formation rather than as an amendment later:

• A 501(c)(3) purpose clause stating the church is organized exclusively for religious and charitable purposes.
• A dissolution clause stating that if the church closes, its assets pass to another 501(c)(3) organization, not to any individual.

The IRS looks for both, so getting the language right on the Arizona filing saves a rewrite. The full breakdown of what these documents need is in articles of incorporation for a church. Arizona law is permissive on structure — one or more persons can act as incorporators — but three mostly-unrelated directors is the practical standard, and a single-person board is a governance red flag whether or not you ever file the 1023.

Arizona’s newspaper publication requirement for a new church

This is the step that catches church founders off guard, because almost no other state has it: after the Commission approves your Articles, Arizona requires you to publish them. Under A.R.S. § 10-3203, within 60 days of approval a copy of the Articles must be published in a newspaper of general circulation in the county of the church’s known place of business — or the Commission inputs the approval into its public database. Do not publish before you receive the approval letter; that letter tells you exactly how to proceed.

When publication does apply, the newspaper runs the notice for three consecutive publications and gives you an Affidavit of Publication to keep with the church’s records. The step is not optional busywork: a corporation that fails to publish when required can eventually face administrative dissolution.

The wrinkle that saves most churches the cost: a church whose known place of business is in Maricopa County or Pima County is exempt from publishing, because the Commission posts the formation to its own public database at no charge, which satisfies the requirement automatically. Phoenix, Tucson, and their surrounding metros sit in those two counties, so a large share of new Arizona churches never publish at all. For a known place of business in any other county — Yavapai, Coconino, Mohave, Cochise, and the rest — budget roughly $30 to $70 for the newspaper notice as of 2026, and confirm the exact rate with an approved paper, since pricing varies by publication and county. The Commission keeps a list of qualified newspapers for this purpose.

Federal tax-exempt status: why a church can skip Form 1023

A church is in a category of its own under federal law. Unlike an ordinary Arizona nonprofit, which must file IRS Form 1023 and wait for a determination letter to become a 501(c)(3), a church that meets the IRS definition is automatically tax-exempt and is not required to file Form 1023 at all (IRS Publication 1828). It also does not file the annual Form 990 that other charities must file every year.

Many Arizona churches still choose to apply for the determination letter, because a bank, a grant-maker, or a large donor may want the paper proof — but it is optional, and the $600 (Form 1023) or $275 (Form 1023-EZ) user fee is a documentation choice, not a legal requirement. For the fuller picture of what “automatically exempt” actually means and where it has limits, see are churches tax exempt. Because this federal path is identical in every state, the rest of this page stays on the Arizona-specific pieces.

Arizona income tax and TPT for your church

Two Arizona tax questions come up once the church is formed, and the answers point in opposite directions.

Income tax is the good news. Arizona recognizes federal exemption for state corporate income tax purposes — once a church is exempt under federal law, it is treated as exempt from Arizona corporate income tax, and there is no separate state exemption application to file for that.

Sales tax is where Arizona is different and worth understanding. Arizona does not levy a conventional sales tax; it charges a transaction privilege tax (TPT), a tax on the privilege of doing business in the state, and it generally does not give churches a blanket exemption from it. The Arizona Department of Revenue is direct that sales to churches and other nonprofits are generally taxable, and any exemption must be specifically provided in statute for the particular activity (ADOR, Nonprofit and Qualifying Healthcare). In practice, a church pays TPT on much of what it buys, the same as a for-profit would. The narrow exemptions that exist are tied to specific activities — for example, a 501(c)(3) that regularly serves meals to the needy at no cost — and each must be analyzed on its own facts, not assumed. Budget as if your purchases are taxable, then check whether a narrow exemption actually fits before relying on it.

Claiming the Arizona property tax exemption through your county

A church that owns its building can exempt that property from local property tax, but this one runs through your county assessor, not the Corporation Commission or the Department of Revenue. Under A.R.S. § 42-11109, property used or held primarily for religious worship is exempt from taxation as long as it is not used or held for profit.

The exemption is not automatic — you claim it by filing an affidavit (required under A.R.S. § 42-11152) with the assessor in the county where the church owns property, along with evidence of the church’s tax-exempt status. Timing matters: the affidavit is filed early in the year, generally between the first Monday in January and March 1, so put it on the calendar rather than treating it as a someday task. There is good news on the renewal front: under a 2023 change, a nonprofit with valid federal exempt status can qualify for a permanent exemption and no longer has to reapply every year — though the church must notify the assessor if ownership changes or the property’s use changes. Forms are prescribed by the state but obtained from and filed with your county assessor (Maricopa, Pima, Yavapai, and so on), so start there and confirm the current form and deadline before filing.

Arizona filing at a glance

The table below maps each step to its agency, action, and cost. Treat the fees as accurate as of 2026 and confirm with the listed agency, since Arizona fees change.

What you’re doing	Agency	Action	Fee (as of 2026)
Incorporate the church	Arizona Corporation Commission	File Articles of Incorporation + Certificate of Disclosure	$40 (+$35 expedite)
Publish the Articles	Approved newspaper	Publish within 60 days (waived in Maricopa & Pima)	~$30–$70 (confirm)
Get a federal tax ID	IRS	EIN application (online)	Free
501(c)(3) recognition (optional)	IRS	Form 1023 or 1023-EZ	$600 / $275 user fee
Income tax exemption	Arizona Dept. of Revenue	Recognized from federal exempt status	No separate fee
Property tax exemption	County assessor	Affidavit under A.R.S. § 42-11109	No fee
TPT on purchases	Arizona Dept. of Revenue	Generally taxable (no blanket exemption)	—

Setting up the books once the church exists in Arizona

With the entity formed, the publication step handled, and the property exemption on your calendar, the work shifts from one-time paperwork to the monthly routine — and that routine is where churches either hold together or quietly fall apart. A church holds money in trust for the people who gave it, much of it tagged for a purpose (the building, missions, benevolence), so it tracks money by fund rather than as a single bottom line. Set the books on fund accounting before the first offering, keep the giving records donors need for their own taxes, and document that the board reviews the finances. Being automatically exempt does not excuse a church from keeping clean records; the IRS still expects records that substantiate income and expenses (IRS Publication 1828).

FAQ

How much does it cost to start a church in Arizona? The required state cost is small. Filing Articles of Incorporation with the Arizona Corporation Commission is $40 as of 2026, with an optional $35 expedite fee, and the EIN from the IRS is free. If the church’s known place of business is outside Maricopa and Pima counties, add roughly $30 to $70 for the newspaper publication; inside those two counties, publication is waived and costs nothing. The property tax exemption affidavit carries no filing fee. So the bare legal minimum to form an Arizona church is roughly the $40 filing fee plus your time — a bit more if you must publish. The IRS determination letter is optional and, if you choose it, adds $275 or $600.

Do you file with the Secretary of State to start a church in Arizona? No — and this is the most common mistake. In Arizona, nonprofit corporations, including churches, incorporate with the Arizona Corporation Commission, not the Secretary of State. You file Articles of Incorporation (plus a Certificate of Disclosure) with the ACC. The Secretary of State handles a narrow set of charitable matters, such as veterans-related solicitation registration, but the formation of the church itself goes to the Corporation Commission.

Do you have to publish your church in a newspaper in Arizona? Sometimes. Arizona requires newly formed corporations to publish their Articles within 60 days of approval under A.R.S. § 10-3203 — but a church whose known place of business is in Maricopa or Pima County is exempt, because the Commission posts the formation to its public database automatically. Since Phoenix and Tucson sit in those two counties, many Arizona churches never publish. Outside those counties you run the notice in an approved newspaper for three consecutive publications and keep the Affidavit of Publication with your records.

Do you need 501(c)(3) status to start a church in Arizona? No. A church is automatically tax-exempt under federal law and does not have to file Form 1023 or hold an IRS determination letter to be exempt, and it does not file an annual Form 990 (IRS Publication 1828). Many Arizona churches still apply for the determination letter as documentation for banks, grant-makers, and large donors, but it is optional.

Can I just start my own church in Arizona? Practically, anyone can start a church in Arizona — there is no state license or denominational permission required, and the First Amendment protects the right to form a religious organization. What you do need, to operate as a real and exempt church, is the structure: a nonprofit corporation formed with the Corporation Commission, the publication step (or a Maricopa/Pima address that waives it), an EIN, adopted bylaws, a board of at least three mostly-unrelated directors, a bank account in the church’s name, and books set up on fund accounting. The freedom to start one is unlimited; running one properly is a checklist.

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This is general information, not tax or legal advice. Arizona forms, fees, and deadlines change — confirm the current details with the Arizona Corporation Commission, the Arizona Department of Revenue, and your county assessor, and consult a qualified professional for your church’s situation.

Vestrybooks sets up a new Arizona church’s books on fund accounting from day one — funds, reconciliation, and the board reports — so the financial side is right before the first offering. See how it works.