Ariz. Rev. Stat. § 43-1242 – Information returns of tax-exempt organizations; definition

A. Every organization that is exempt under section 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:
1. 1. The organization's gross receipts for the year.
2. 2. The organization's expenses incurred within the year.
3. 3. A balance sheet showing the organization's assets, liabilities and net worth as of the beginning and end of the year.
4. 4. Such other information as the department may prescribe by rule.
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.