Welcome to your daily briefing on nonprofit developments in Arizona. Today we're covering 7 key stories including updates on arizona nonprofit headlines, background & context. Let's dive in.
4 stories
The Community Foundation for Southern Arizona has distributed more than $200 million over four decades to regional nonprofits and educational institutions across sectors including animal welfare, arts, education, health, and human services.
Arizona nonprofit professionals can tap into this established funding source for programs spanning multiple impact areas in Southern Arizona.
Harbor Compliance provides comprehensive solutions and free resources to help manage fundraising, tax exemption, license renewals, and other nonprofit compliance activities in Arizona.
Arizona nonprofit professionals can streamline complex compliance obligations while reducing administrative burden and risk.
The Arizona Nonprofit List has compiled nonprofit organizations and low-income apartment listings searchable by city throughout the state.
Nonprofit professionals in AZ can use this city-based directory to identify peer organizations, potential partners, and service gaps in their local communities.
OneAZ Credit Union launched its 2026 Community Impact Grant program to invest in nonprofit partners across Arizona and drive long-term prosperity in communities.
Arizona nonprofit professionals now have another funding opportunity to support their missions through a credit union partner explicitly focused on local impact.
Reach professionals in this market
3 stories
The streamlined Form 1023-EZ is available only to organizations meeting specific limits on projected revenue, assets, and activity types. Filing 1023-EZ when ineligible produces a determination that is technically valid but vulnerable to retroactive revocation if discovered. The full 1023 is harder to file but harder to challenge.
Loss of exemption is retroactive to the original determination, exposing the organization to back-tax liability. The eligibility checklist is the only protection.
Private inurement is benefit flowing to insiders (officers, directors, key employees); it is an absolute prohibition. Private benefit is benefit to outsiders that is more than incidental to the exempt purpose; it is a question of degree. Both can revoke exemption, but the legal analysis differs.
Insider transactions trigger automatic intermediate sanctions even when the exemption survives. Outsider benefit triggers a facts-and-circumstances analysis. Distinguishing them shapes the defense.
The IRS-recommended COI policy requires (1) annual disclosure by all directors and key employees, (2) a process for review of any disclosed conflict, (3) recusal procedures, and (4) documentation in board minutes. Policies that have only the disclosure form without the review and recusal process do not satisfy the recommendation.
A weak COI policy is a Schedule L disclosure waiting to happen, and Schedule L disclosures correlate with future IRS examination selection.
Get Arizona nonprofit intelligence delivered to your inbox every morning.
Subscribe FreeView all past issues
Feature your brand across the U.S., Canada, and select international markets and 10 industry verticals.
Become a National Partner