Arizona Revised Statutes Title 43. Taxation of Income § 43-1242. Information returns of tax-exempt organizations; definition

A. Every organization that is exempt under § 43-1201, subsection B shall annually file a return with the department on a form prescribed by the department on or before the fifteenth day of the fifth month after the close of the taxable year. The return shall include:

B. For the purposes of this section, “gross receipts” means the total amount the organization received from all sources during its annual tax year without subtracting any costs or expenses.