Are you interested in joining the board of a non-profit organization in Maricopa County? Before you can be nominated or elected to the board, it is essential to understand the qualifications and special requirements that must be met. In this article, we will discuss the qualifications and special requirements that must be met in order to become a board member of a non-profit organization in Maricopa County. To begin with, it is important to note that Arizona does not provide a general exemption from Transaction Privilege Tax (TPT) and use tax for non-profits. However, upon approval, the organization will receive an annual exemption letter exempting them as a customer from certain business classifications.
This letter is limited to the organization's use for providing educational and charitable services related to health and medicine. In order to qualify for exempt transactions, the eligible organization must provide the seller with the annual exemption letter along with the duly completed Arizona Form 5000HC for each location where it is certified that the organization uses tangible personal property directly and exclusively in training, job placement, rehabilitation, or testing programs for people with physical or mental disabilities. The Maricopa County Treasurer's Office will notify you by letter once you receive notification from the Assessor to make the change. Organizations that provide rehabilitation programs for people with mental or physical disabilities may also qualify for an exemption. To qualify, they must meet the requirements of section 501 (c) () of the United States Internal Revenue Code and dedicate and use their assets exclusively in programs for people with mental or physical disabilities. These programs must be exclusively for training, work placement, rehabilitation, or testing. It is also important to note that landlords can appeal any decision within 30 days to the Maricopa County Board of Supervisors.
Generally, sales to a non-profit organization are subject to transaction privilege and use tax, unless the organization is a hospital or qualified healthcare organization. Finally, some organizations that qualify as non-profit organizations under the Internal Revenue Code must request an annual exemption letter from the department. There is a short video on the Maricopa County Assessor's website that can help explain how the value of a property is formed. In conclusion, there are certain qualifications and special requirements that must be met before becoming board members at non-profit organizations within Maricopa County. It is essential to understand these qualifications and special requirements before applying for nomination or election to the board of directors. Additionally, it is important to remember that Arizona does not offer a general exemption from Transaction Privilege Tax (TPT) and use tax for non-profit organizations.
