Property Tax Exemptions - The Civic Federation

8. Public safety planning, oversight and maintenance.9. Government liaison for regional planning activities.AZ ST s 42-11121Property that is not used or held for profit and that is owned by a community serviceorganization the mission of which is to serve a population that includes persons who areindigent or afflicted, as defined in § 42-11101, and that qualifies as a charitableorganization and is recognized under § 501(c)(3) of the internal revenue code is exemptfrom taxation if the community service organization is primarily engaged in deliveringservices on that property consisting of fitness programs, camping programs, health andrecreation services, youth programs, child care, senior citizen programs, individual andfamily counseling, employment and training programs, services for individuals withdisabilities, meals, feeding programs or disaster relief.AZ ST s 42-11154For the purposes of article 3 of this chapter:1. Nonprofit organization status may be established by a letter of determination issued inthe organization's name by the United States internal revenue service or the department ofrevenue recognizing the organization's tax exempt status under § 501(c)(3) of the internalrevenue code or under § 43-1201.2. The requirement that property is not used or held for profit may be met by a letter ofdetermination described in paragraph 1 of this section and issued in the name of theorganization holding title to the property and for each organization using the property.WHAT ARE THE CONDITIONS THAT MUST BE MET FOR A FULLEXEMPTION? ARE PARTIAL EXEMPTIONS PERMITTED?A. Full Exemptions.AZ ST s 43-1201Organizations that are exempt from federal income tax under § 501 of the internalrevenue code are exempt from the tax imposed under this title. In addition, the followingorganizations are exempt from the taxes imposed under this title, except as otherwiseprovided in this chapter:1. Labor, agricultural or horticultural organizations, other than cooperative organizations.2. Fraternal beneficiary societies, orders or organizations both:(a) Operating under the lodge system or for the exclusive benefit of the membersof a fraternity itself operating under the lodge system.(b) Providing for the payment of life, sick, accident or other benefits to themembers of such society, order or organization or their dependents.3. Cemetery companies owned and operated exclusively for the benefit of their membersor which are not operated for profit or any corporation chartered for burial purposes andnot permitted by its charter to engage in any business not necessarily related to thatpurpose, no part of the net earnings of which inures to the benefit of any privateshareholder or individual member thereof.4. Corporations organized and operated exclusively for religious, charitable, scientific,24