Does a Arizona Nonprofit Need an Audit?
Arizona's statute on soliciting funds for charitable purposes (A.R.S. 44-6551 and 44-6561) defines terms and lists unlawful practices, such as misrepresenting a charity or a donation's tax status; the two sections set no registration, financial report or audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Arizona nonprofit need an audit?
Arizona's statute on soliciting funds for charitable purposes (A.R.S. 44-6551 and 44-6561) defines terms and lists unlawful practices, such as misrepresenting a charity or a donation's tax status; the two sections set no registration, financial report or audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charitable solicitation law | Persons soliciting funds for charitable purposes in Arizona | A.R.S. Title 44, chapter 19 (Solicitation of Funds for Charitable Purposes) is listed on the legislature's website with two sections: 44-6551 (Definitions) and 44-6561 (Unlawful acts or practices; violation; classification; civil penalty). Section 44-6561 lists acts that are unlawful in a solicitation, such as knowingly misrepresenting that a donation is tax deductible, and lets the Attorney General investigate and recover a civil penalty of up to $1,000 per violation. Neither section 44-6551 nor 44-6561 states a registration, financial report or audit requirement. | — | Arizona Revised Statutes § 44-6561 (Unlawful acts or practices; violation; classification; civil penalty) and § 44-6551 (Definitions) | Last verified: 2026-11-15 |
Who enforces this in Arizona?
The first rule in the table comes from Arizona Revised Statutes § 44-6561 (Unlawful acts or practices; violation; classification; civil penalty) and § 44-6551 (Definitions). Check that source for the Arizona office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Arizona nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Arizona nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Arizona nonprofit need an audit?
Arizona's statute on soliciting funds for charitable purposes (A.R.S. 44-6551 and 44-6561) defines terms and lists unlawful practices, such as misrepresenting a charity or a donation's tax status; the two sections set no registration, financial report or audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.