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S corp, C corp, and 501c3 are all Internal Revenue Service (I.R.S.) code references. Those designations pertain only to tax status, and are not actually types of corporations. In Arizona, you would simply form either a for-profit corporation or a nonprofit corporation. The corporation’s tax status would later be determined by the I.R.S. and not by the A.C.C. Please note that the I.R.S. may require specific language in the Articles of Incorporation to obtain tax-exempt status, and that language may NOT be included in the A.C.C. forms. You should research the I.R.S. requirements before submitting any documents to the A.C.C. (责任编辑：) |