Section R15-2E-301. Returns of Tax-exempt Organizations

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A. Every organization required to file a return under A.R.S. § 43- 1242 shall file the return on the basis of the established annual accounting period of the organization. If the organization does not have an established accounting period, then the return is due on the basis of the calendar year.

B. Tax-exempt organizations shall file the Arizona exempt organization annual information return or a copy of its equivalent federal information return to the Department on or before the 15th day of the 5th month after the close of the taxable year.

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 2326, effective May 14, 2001 (Supp. 01-2).

                    
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