Although religious congregations are required to meet the legal requirements of Internal Revenue Code 501(c)(3), they are not required to obtain official recognition from the IRS. Most congregations, however, choose to become officially IRS-recognized as a public charity.

Data from ReferenceUSA show that, as of 2019, there were an estimated 3,560 congregations in Arizona, of which approximately 1,550 were IRS-recognized (IRS Exempt Organization Business Master File Extract). The chart below illustrates the location of congregations by Arizona county. The shades on the counties indicate the number of congregations per 1,000 people.

It is estimated that congregations received approximately $1.8 billion in donations in 2012, an estimate based on the Arizona Giving and Volunteering study, which found that 42 percent of households gave to religious purposes in 2008 at an average of $1,772 per household.