Scope of the Arizona Nonprofit Sector

Other nonprofits

A common misconception is that all nonprofits are charities. The terms "nonprofit" and "charity" are often used interchangeably, and it can be confusing to hear about a nonprofit that doesn't have a charitable mission, such as the National Football League.

In fact, several kinds of nonprofits are not charitable organizations. They have different 501 tax statuses, and contributions made to them are not tax-deductible. Social welfare organizations, business leagues and credit unions are common examples. The table below contains the full list of non-charitable 501 classifications.

Social Welfare organizations are the most numerous, followed by Business Leagues and Social Clubs. Credit Unions and Cooperatives are also well represented in Arizona. Credit unions top the list financially, with $11.35 billion in assets.

While there are many smaller non-501(c)3 organizations, over 99 percent of total reported revenue comes from organizations large enough to file a full form 990. The chart below shows the total revenue reported by organizations that met the assets-income threshold to file either a full 990 or a 990EZ form in 2022.

Explore the data with an interactive chart

Revenue reported by non-501(c)3 nonprofits by 990 form type 

Source: IRS 2022

Full 990 $4.90 Billion
990EZ $43.04 Million


Click to read more about Arizona’s Social Welfare Organizations or Business Leagues.

Other nonprofits by subsection codes

(B=$Billion, M=$Million)
Source: IRS 2022

IRC Section
501(c)(1) Corporations under Act of Congress 2    
501(c)(2) Title holding for a tax-exempt org. 18 $9.34M $90.01M
501(c)(4) Civic leagues or Social Welfare 1,059 $701.85M $1.70B
501(c)(5) Labor, agricultural or horticultural 268 $134.15M $224.06M
501(c)(6) Business leagues 820 $500.77M $711.87M
501(c)(7) Social and recreational clubs 617 $242.65M $490.55M
501(c)(8) Fraternal beneficiary societies 376 $23.51M $69.38M
501(c)(9) Voluntary employees associations 41 $2.21B $3.71B
501(c)(10) Domestic fraternal societies 86 $3.76M $35.90M
501(c)(12) Benevolent life insurance assoc. 90 $653.98M $1.78B
501(c)(13) Cemetery companies 18 $1.42M $4.29M
501(c)(14) State-chartered credit unions 16 $433.27M $11.35B
501(c)(15) Mutual insurance associations 47 $0.10M $1.62M
501(c)(17) Supplemental unemployment trusts 2 $8.22M $7.9M
501(c)(19) Post or organization of war veterans 339 $19.73M $40.31M
501(c)(29) Qualified nonprofit health insurance issuers 2 $121M $6.1M
501(d)(40) Apostolic and religious orgs. 501(d) 3    
4947(a)(1) Non-exempt charitable trusts 13 $0.85M $10.28M