42-11116. Exemption for property of arts and science organizations Property of musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos that are qualified as nonprofit charitable organizations under section 501(c)(3) of the internal revenue code is exempt from taxation if the property is used for those purposes and not used or held for profit.
Arizona Legal Code
§ 42.11116
Source: https://www.azleg.gov/ars/42/11116.htm· Version 2026