Donors

Welcome!   It’s important to be informed and 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 the type of education they desire.

  • 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. Keeping “School Choice” alive and well.
  • 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.

Tax Forms (also located on azdor.gov)

Donation Deadlines

A.R.S. 43-1089 (G) allows donors to make contributions through April 15 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.

Amendments to the Arizona Tuition Tax Credit law 

A School Tuition Organization (STO) cannot award, restrict or reserve scholarships solely on the basis of a donor’s recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent.

 

Thanks you for considering Az4Education to support school choice!

 

Frequently Asked Questions about Donations:

I/We are retired. Can I donate to AZ4Education and receive a tax credit?

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.

Where can I find the Arizona Tax Forms?

Here is the LINK for all Tax Credit and Exemption Forms required by the Arizona Department of Revenue. For donations to AZ4Education, you only need to fill out forms 323 and 348. Review the instructions link for clarification, but if you have any questions, let us know so we can help.

Can I recommend a private school to receive a scholarship?

Yes. Recommendations to a qualified private school are honored and we encourage donators to consider this option.  If unsure of which school, you may want to select one near you or one that is attended by someone you know.    A key point is we designate those funds to be held for a child who attends that school and meets the scholarship criteria.  It's a great way to help a community!

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

Yes.   Make sure the sum of your 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.

Is there a minimum donation amount?

No, there is no minimum amount required by mail in check. AZ4Education is happy to accept any amount you wish to donate, but if you donate by credit card, we request a minimum of $25, to help ensure our credit card processing fees we pay are kept low.

Can my employer participate?

Yes. In fact, you can now setup your payroll with your employer to automatically deduct the amount you specify. For more information, please contact us.

Can I donate to other AZ Tax credit programs?

Yes. You can donate to other AZ Tax credit programs, including $400 to public schools.

Will the amount of the individual income tax credit always remain the same?

No. The amount of the individual income tax credit is to be indexed annually, based on the growth in the Metropolitan Phoenix CPI, beginning 1/1/11. If the CPI decreases, the credit amount is not to be indexed downward.

What is a qualified school?

Qualified school means a nongovernmental primary or secondary school, or a preschool for handicapped students, that is located in Arizona and that does not discriminate based on race, color, handicap, familial status or national origin. Qualified school does not include a charter school or any program operated by a charter school.

What is the most I can donate?

You can donate any amount you like, but you can only declare the maximum tax credit, based on your filing status.   Anything over these amounts can be carried forward for 5 years or treated as a charitable deduction. Please consult a tax advisor for more details.

Can I recommend a student to receive a scholarship?

Yes. Recommendations are permitted, but can not be the only basis for scholarship awards. In addition, there are two restrictions on recommendation donations. First, you can not recommend your our dependent child. Second, when making a recommendation to a student, you can not be recommending a student from a family that you have received a donation from. This is "swapping" and can result in forfeit of you donation and potential scholarships.

As an Arizona resident, am I required to have a child in private school to qualify for the Tax Credit when I donate?

No. In fact, the more people that donate, the more scholarships we can give out!

What if I am getting a refund?

You can still contribute. The amount of your refund will increase by the amount of your donation as long as your total tax credit does not exceed your total state tax obligation.