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Arizona Revised Statutes Title 42. Taxation § 42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities

Current as of January 01, 2025 | Updated by Findlaw Staff

A. Property that is owned by a volunteer nonprofit organization that is recognized under section 501(c)(4) of the internal revenue code 1 and that is operated exclusively to promote social welfare and provide community quasi-governmental services in an unincorporated area of a county is exempt from taxation.

B. To qualify as providing quasi-governmental services under this section, the organization must provide at least six of the following services:

1. Public information and complaint office.

2. Voter registration.

3. Property tax assessment information.

4. Building permit distribution.

5. Resident assistance with deed restrictions and violations.

6. County planning and zoning review.

7. Water resources planning and management.

8. Public safety planning, oversight and maintenance.

9. Government liaison for regional planning activities.

1 Internal Revenue Code sections may be found in Title 26 of U.S.C.A.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-11118/

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