Donors

Welcome!   We all know that our future starts with the education of our children today.  By giving to AZ4Education, you are making a statement in support of that future and helping a child receive a choice in education.

  • Arizona Private School Tuition Tax Credit Law, A.R.S. Section 43-1089 allows individuals to re-direct their State income tax to school tuition organizations (STO), like Az4Education to provide scholarships to students at K-12 private schools in Arizona.
  • You can donate as much as you like, but there is a maximum tax credit you can receive per year, which is based on your tax filing status.  This is a dollar for dollar reduction in the income taxes you owe the State and can be found on our donation page.
  • If you donate more than the maximum tax credit allowed you can “carry-forward” the tax credit for up to 5 years.
  • The public school tax credit of $400 can be taken in addition to the private school tax credit.
  • The tax credit contribution may be eligible for a federal deduction. Please consult your tax adviser on this or any other matters that effect your tax planning.

Tax Credits

The “Original” tax credit is what individuals received when they donate to an STO.   The taxpayer must use Form 323 to claim these credits when they file their taxes.

The “Switcher” tax credit was implemented in 2012 to help increase the funds available for students applying for scholarships.   An individual may claim this tax credit if the amount contributed is greater than the maximum amount that can be claimed on Form 323.  The taxpayer must use Form 348 to claim these credits when they file their taxes.

To see some examples of real world donations and how it works with Arizona tax credits, go to this link Tax Credit Examples

Donation Deadlines

A.R.S. 43-1089 (G) allows donors to make contributions through April 15-17 (whatever tax day is) and count donations as a tax credit in the preceding tax year, at the election of the donor. The Federal deduction for the donation will apply in the calendar year it was received by Az4Education.

Donations

Questions related to the individual donation process

Can I also take advantage of the other Arizona tax credits?

Yes.   Provided your total Arizona tax credits are less than your state tax liability.   Please consult with a tax adviser or CPA for clarification.

Can I also take the deduction on my Federal Tax Form?

In general, yes.  AZ4Education is a 501(c)(3) charitable organization. Please consult with your tax advisor if you are unsure.

Can I make tax credit donations to other programs?

Yes, provided the tax liability to cover it all.    We encourage you to consider the public school tax credit which is $200/$400 and the private school tax credit, but make sure the total of what you give is no more than your tax liability.

Can my employer participate?

Yes, if you employer approves.   You can setup so a part of your state taxes will be automatically deducted from your paycheck.  For more information, please contact us.

Do you allow student recommended donations?

Yes.  Recommendations are permitted, but they are not the only basis for determining a scholarship.     There are two restrictions on student recommended donations.

First, you cannot recommend your our dependent child.

Second, when making a student recommendation, you cannot swap with another family.

I am retired. Can I donate to AZ4Education and receive a tax credit?

Yes, provided you have a tax liability with the state.  To receive a tax credit and take advantage of the Arizona Scholarship Tuition State tax credit program, you must have an Arizona State income tax liability.   Please consult with a tax adviser or CPA before.

Is there a minimum donation amount?

No, there is no minimum amount required.

What is a student recommended donation?

A student recommendation is a donation to an STO that names a child.   Note you can not recommend your own dependent/child nor can you swap with another student/family.

What is employer matching?

Many of the companies in Arizona will match your donation.    If you have donated to a registered 501c3, your company may match that donation.  Simply talk with someone in HR to find out more.   You will need you donation receipt you received when you donated to our organization.

Tell others who are also donating that they can do the same… just ask if their employer will match their donation.   Let us know if you have questions or need assistance.

What is the most I can donate?

You can donate any amount you like.    However, we recommend you consult with a CPA/tax advisor as it really is about how much you can claim… which is the lesser of either your annual tax liability or the private tax credit limit for your filing status.   Anything over these amounts can be carried forward for 5 years or treated as a charitable deduction.

To see some examples of real world donations and how it works with your taxes, go here Tax Credit Examples

Where can I get the AZ Tax Forms 301, 323, 348?

These forms can be found on the Arizona Department of revenue ADOR forms website.