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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 43. Taxation of Income |
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Chapter 12. TAX EXEMPT ORGANIZATIONS |
| Article 1. Organizations Exempt from Tax |
| Sec 43-1201. Organizations exempt from tax |
| Sec 43-1202. Feeder organizations not exempt from tax |
| Article 2. Denial of Exempt Status |
| Sec 43-1211. Denial of exempt status due to unreasonable accumulation of income |
| Sec 43-1212. Denial of exempt status due to prohibited transactions |
| Sec 43-1213. Definition of "prohibited transaction" |
| Sec 43-1214. Definition of "unreasonable accumulation of income" |
| Sec 43-1215. Organizations not subject to the denial of tax exempt status under this article |
| Sec 43-1216. Application for reinstatement of tax exempt status |
| Sec 43-1217. Charitable contribution deduction disallowed where organization denied tax exempt status |
| Article 3. Taxation of Unrelated Business Income of Certain Tax Exempt Organizations |
| Sec 43-1231. Taxation of unrelated business income |
| Article 4. Returns of Exempt Organizations |
| Sec 43-1241. Returns of unrelated business income |
| Sec 43-1242. Information returns of tax exempt organizations; definition |