A.R.S. § 20-871: Authority to maintain institutions

A. A society may create, maintain and operate or establish an organization to operate not for profit institutions to further the purposes of the society as prescribed by section 20-864. An institution established pursuant to this section may provide services for free or for a reasonable charge.

B. The society shall report in each annual statement any real or personal property that the society owns, holds or leases for the purposes of any institutions established pursuant to this section, except that the property shall not be allowed as an admitted asset of the society.