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.

Arizona has 5,625 nonprofit religious organizations. Of these, only 521 reported any income since they are largely exempt from IRS reporting requirements. The few religious groups that did report income showed a median income of $144,310.

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.