Arizona Tax Credit Guide 2025-26 — Tucson Area Edition

IF YOU’VE CLAIMED ONE OR TWO TAX CREDITS IN THE PAST,

check out the “Maximize the Tax Credit Opportunity” on PAGE 6 for a quick review of the four credits available.

IF TAX CREDIT GIVING IS NEW TO YOU,

start with the article on PAGE 9.

CUT OFF THE BACK COVER OF THE PUBLICATION

to use the TAX CREDIT WORKSHEET as you are reviewing the list of organizations throughout the publication. YES, THERE

ARE A LOT OF QUALIFIED CHARITABLE ORGANIZATIONS (QCOS)

Check out the list of categories on PAGE 14 to help you find an organization that connects.

QUESTIONS?

We recommend taking this publication and your worksheet with you when you meet with your tax adviser!

ARIZONA TAX CREDIT

Giving Guide 2025-26

published by FRONTDOORS MEDIA

EDITOR

Karen Werner

CONTRIBUTING EDITOR

Tom Evans

SENIOR ACCOUNT EXECUTIVE

Lindsay Green

PUBLISHER

Camelback Media Group

CREATIVE DIRECTOR

Neill Fox

ART DIRECTOR

Cheyenne Brumlow

HOW DO I GET A COPY?

Need a print copy of the Arizona Tax Credit Giving Guide 2025-26?

Order a copy to be mailed to you at: frontdoorsmedia.com/payment

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Frontdoors Media celebrates the people and groups that give generously and work to build the future of our community. It’s the premier source of information — and inspiration — for those who strive to make the Valley of the Sun a better place to live. We invite you to sign up for our weekly e-newsletter, The Knock, at FrontdoorsMedia.com and become a Frontdoors reader!

WELCOME!

TURN YOUR TAXES INTO IMPACT

At Frontdoors Media, we believe community is built not by chance, but by choice. It’s woven from thousands of acts of intention and generosity, and this guide is your invitation to become part of that tapestry.

Welcome to the 2025-2026 Arizona Tax Credit Giving Guide.

Our state’s visionary tax credit program puts you in the driver’s seat, allowing you to transform a tax liability into a community asset. It’s not a deduction; it’s a dollar-for-dollar credit that redirects your funds to accredited nonprofits and schools that are shaping the future of our communities. No deductions. No extra cost. Just pure impact.

And here’s the brilliant part: This isn’t a single choice, but a series of opportunities. Because the credits are separate, you can contribute across multiple categories and stack your impact. This means you can support a child in foster care, fund a classroom project and strengthen a local charity, all in the same tax year. For instance, a couple filing jointly can redirect up to $987 to a Qualified Charitable Organization — and that’s just one of several powerful credits you can claim.

Within these pages, you’ll find a curated directory of organizations, all vetted and approved by the Arizona Department of Revenue. Use this guide as your blueprint: Discover a cause that speaks to you, fill out the worksheet on the back cover, and partner with your tax adviser to put your state taxes to work — right here at home.

This isn’t just about feeling good. It’s about doing good, strategically. Together, let’s build a more vibrant Arizona. The power is in your hands.

Karen

Karen Werner, Editor in Chief

Tax Credit Contributions Boost Arizona Nonprofits in Times of Need

ALS Arizona (18)

Arizona Cancer Foundation for Children (16)

Arizona Justice Project (20)

Care Net Pregnancy Center of Cochise County (16)

Caring Ministries (17)

COPE Community Services, Inc. (20)

Eagles Wings of Grace (21)

Habitat for Humanity Tucson (19)

Make Way for Books (23)

Midwest Food Bank (17)

Military Assistance Mission (23)

Parkinson Wellness Recovery | PWR! (18)

Pawsitive Friendships (22)

Sonoran Prevention Works (19)

Teen Lifeline (21)

Tierra Antigua Hope Foundation (22)

Youth On Their Own (24)

Arizona Baptist Children’s Services & Family Ministries (28)

Arizona Friends of Foster Children Foundation (28)

Spreading Threads Clothing Bank (29)

BASIS Charter Schools (31)

Academic Opportunity of Arizona (34)

Jewish Tuition Organization (34)

Tax Credit Contributions BOOST ARIZONA NONPROFITS IN TIMES OF NEED

By Tom Evans

Tax credit contributions continue to be a great way for Arizona residents to make a difference in their communities — and a critical part of funding the mission for many Arizona nonprofits during a challenging fundraising environment.

Arizona law allows taxpayers to give a donation to a qualified charity or tuition organization and get a dollar-for-dollar reduction on state income taxes. Over time, these contributions have become increasingly popular for residents and beneficial for nonprofits.

The State of Arizona allows these tax credits when donors give to qualified organizations in these categories:

• Arizona Qualified Charitable Organizations, which provide basic needs to qualifying low-income families and individuals, the chronically ill and disabled. Limits are $495 for individuals and $987 for married couples for tax year 2025 and $506 for individuals and $1,009 for married couples for the 2026 tax year.

• Qualified Foster Care Organizations, with limits of $618 for individuals and $1,234 for married couples for tax year 2025 and $632 for individuals and $1,262 for married couples for the 2026 tax year.

• Public School Tax Credit Organizations, with limits of $200 and $400.

• Private School Tuition Organizations, with limits of $769 for individuals and $1,535 for married couples for the 2025 tax year and $787 for individuals and $1,570 for married couples for the 2026 tax year.

• Certified School Tuition Organizations (also known as the “Switcher” Individual Tax Credit); these organizations may only receive your contribution if you’ve already maxed out the Private School Tuition Organization credit first — for which limits increased to $766 individually and $1,527 for married couples for 2025 and $784 for individuals and $1,561 for married couples for 2026.

• Private School Tuition Organizations for Corporations: C corporations, S corporations, LLCs and insurance companies can qualify for two types of credits. The first one is called the Corporate Contributions to School Tuition Organizations, which supports low-income students in private schools. The full name of the second credit is Corporate Contributions to School Tuition Organizations for Displaced Students or Students with Disabilities.

Contributions made between Jan. 1, 2026 and April 15, 2026 may be applied to either the previous tax year or the current one — a strategic opportunity for donors. (Just remember: you must choose one year or the other.)

Brenda Blunt, partner with Eide Bailly LLP, said that changes in federal law may also create new opportunities for those looking to maximize their charitable giving.

“The One Big, Beautiful Bill, signed into law on July 4, 2025, also created some tax planning opportunities by making some changes to the federal law limiting charitable contributions for higher-income taxpayers and expanding them for non-itemizers for the 2026 tax year,” Blunt said. “Before making an election to claim contributions made in 2026 on your 2025 Arizona return, you may want to factor in how this new law will impact you in 2026 to determine which year will yield the highest benefit.”

Kimberly Peute, the CEO of Parkinson Wellness Recovery | PWR!, said tax credit contributions are also a great way to ensure that donations stay local and support our community.

“Arizonans have a unique opportunity to effectively direct some of their tax dollars through donations to qualified charitable organizations each year. This allows residents to support organizations they know

and trust and also benefit from a credit on their state tax returns,” she said. “Tax credits create a powerful cycle of generosity and impact. When donors know their contributions not only support the causes they believe in, but also reduce their tax burden, they are encouraged to give more, and to give annually. At Parkinson Wellness Recovery, we see people improve every day in our rehab and exercise programs. Donations help sustain these life-changing services and increase access for those in our community who need it most.”

For a complete list of qualifying charitable organizations and qualifying foster care organizations, visit azdor.gov/tax-credits/ contributions-qcos-and-qfcos. Organizations are also added on an ongoing basis, so it may be worth your time to check back before year-end and again before April 15, 2026 — the last day 2025 tax credit contributions can be made.

WHAT IS

A QUALIFIED CHARITABLE ORGANIZATION (QCO)?

Per the Arizona Department of Revenue, a QCO provides immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low-income residents of Arizona, or are individuals who have a chronic illness or physical disability.

A QCO must meet ALL of the following provisions:

• Is exempt from federal income taxes under Section 501(c)(3), or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901.

• Provides services that meet immediate basic needs.

• Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low-income residents whose household income is less than 150 percent of the federal poverty level, or are chronically ill or physically disabled individuals.

• Spends at least 50 percent of its budget on qualified services to qualified Arizona residents.

• Affirms that it will continue spending at least 50 percent of its budget on qualified services to qualified Arizona residents.

The QCO organizations listed in the Arizona Tax Credit Giving Guide have chosen the following categories to best describe the programs they offer the community:

- CANCER SUPPORT [ PG. 16 ]

- FAMILY ASSISTANCE [ PG. 16 ]

- FOOD BANK [ PG. 17 ]

- HEALTHCARE [ PG. 18 ]

- HOUSING SUPPORT [ PG. 19 ]

- LEGAL SERVICES [ PG. 20 ]

- SOCIAL SERVICES [ PG. 20 ]

- SPECIAL NEEDS [ PG. 22 ]

- VETERAN SERVICES [ PG. 23 ]

- YOUTH DEVELOPMENT [ PG. 23 ]

REMINDER!

Use the Tax Credit Worksheet on the back cover to take notes and record the QCO code for the charities you choose. You can choose more than one!

ARIZONA CANCER FOUNDATION FOR CHILDREN

Where kids with cancer can be kids.

Arizona Cancer Foundation for Children provides social, emotional and financial support to families managing the health and well-being of a child diagnosed with childhood cancer. Our 12,000-square-foot Scottsdale facility offers a home away from home — with an art studio, play areas, teen lounge, Baxter’s Kitchen, stocked pantry and clothing market — spaces designed to comfort, nourish and inspire. Through counseling, K9 therapy, community events and financial assistance, families find hope, healing and connection. Your support ensures no child or family faces childhood cancer alone.

azcancerfoundation.org

Tax Code 20873

CARE NET PREGNANCY CENTER OF COCHISE COUNTY

Care Net Pregnancy Center provides judgment-free, Gracefocused support to women and couples who are either facing an unplanned pregnancy or need assistance with family care.

The Arizona Tax Credit allows our organization to provide ALL services free of charge. These contributions allow us to purchase pregnancy tests, ultrasound medical supplies, diapers, wipes, formula and clothing for families in crisis.

carenetsv.com

Tax Code 21016

CARING MINISTRIES

We support local communities by providing food, clothing and other resources while sharing the love and salvation of Jesus Christ to everyone we serve.

Caring Ministries is a nonprofit ministry serving Tucson and the surrounding areas. It’s our vision that everyone in Southern Arizona has the opportunity to be loved and live healthy lives. Our network of partners provides sites for food distribution to those in need. Last year alone, we distributed 110,153 boxes of food, totaling nearly 4 million pounds of food. Through the support of our volunteers, partners and donors, we work to restore lives and build stronger communities.

wearecaring.org

Tax Code 20319

MIDWEST FOOD BANK, ARIZONA DIVISION

It is the mission of Midwest Food Bank to share the love of Christ by alleviating hunger and malnutrition and providing disaster relief.

The Arizona Division of Midwest Food Bank distributes over $60 million in food and supplies annually. Midwest Food Bank provides weekend backpack meals to students, snack packs for homeless individuals and protein-rich meals for disaster relief. Every dollar contribution yields $30 worth of food and supplies for those facing food insecurity. And over 99 cents of every dollar you donate will go directly toward providing food to people in need.

arizona.midwestfoodbank.org

Tax Code 20927

ALS ARIZONA

We work to unite the ALS community in our collaborative approach to foster bold research initiatives, advance national and state advocacy efforts, and provide comprehensive care and support to individuals and families affected by ALS.

ALS Arizona symbolizes the hopes of people everywhere that Amyotrophic Lateral Sclerosis will one day be a disease of the past, conquered by the dedication of thousands who have worked ceaselessly to understand and eradicate it. Until that day comes, ALS Arizona relentlessly pursues its mission to help people living with ALS and to leave no stone unturned in the search for a cure for this progressive neurodegenerative disease. ALS is relentless, but so are WE!

alsaz.org

Tax Code 20693

PARKINSON WELLNESS RECOVERY | PWR!

Empowering people with Parkinson’s and other neurological disorders to get better and stay better with exercise.

At Parkinson Wellness Recovery | PWR!, we bring to life the promise of Exercise as Medicine. Parkinson’s disease affects each person differently. This means each individual needs a personalized exercise prescription based on their abilities, needs and preferences. We develop integrated physical/occupational therapy and exercise prescriptions and implement them with individuals in our model community center — the Tucson PWR! Gym. These programs help delay, and may even reverse, disease progression — and provide people with years, and even decades, of healthier, more active living. Donations help fund scholarships for members of the greater Tucson community.

pwr4life.org

Tax Code 22122

SONORAN PREVENTION WORKS

Sonoran Prevention Works improves the health and dignity of people who use drugs through overdose prevention, HIV/Hep C testing, education and lifesaving support across Arizona communities.

Contributions through the Arizona Tax Credit directly support Sonoran Prevention Works’ lifesaving programs across Arizona. Each year, these funds expand access to our Syringe Service Program, Naloxone Distribution and other outreach efforts that provide needed resources. This work also includes HIV and Hepatitis C testing, community education and training to prevent overdose and disease. Your donation helps ensure that people who use drugs, and the communities they live in, have the tools, knowledge and support needed to stay healthy and safe.

spwaz.org

Tax Code 21011

HABITAT FOR HUMANITY TUCSON

Habitat for Humanity Tucson brings people together to build homes, communities and hope.

Arizona Tax Credit contributions directly support Habitat Tucson’s Homeownership Program, helping local families achieve affordable homeownership. These funds provide critical resources for constructing and rehabilitating homes, ensuring safe, stable housing for low-income families in our community. These funds help build more than houses — they build foundations where kids can thrive, learn and dream. By supporting homeownership, you’re investing in the next generation, giving children the security and opportunities they deserve. Every dollar contributed stays local, reducing financial barriers for qualified buyers through tax credit donations — so families can access affordable mortgages and have a decent place to live.

HabitatTucson.org

Tax Code 20376

ARIZONA JUSTICE PROJECT

We seek justice for the innocent, the wrongfully imprisoned, and those who have suffered manifest injustice under Arizona’s criminal justice system.

The Arizona Justice Project is the only nonprofit in Arizona dedicated to helping those who have been wrongfully convicted, or who have suffered manifest injustice, regain their freedom. Over the past 27 years, the AJP has helped free 52 individuals and impacted numerous incarcerated individuals through key court cases. Many of these individuals spent decades in prison, away from their families and communities. Along with providing free post-conviction legal representation, AJP assists clients with reentry support, including housing, work, education, healthcare and other benefits. AJP also engages in policy reform for a more just and fair system for all.

azjusticeproject.org

Tax Code 20725

COPE COMMUNITY SERVICES, INC.

Our mission is to provide best practice-based, integrated physical and mental healthcare to improve the health and well-being of each person and community we serve.

COPE creates pathways to better health for adults and youth in Pima County, offering innovative solutions and comprehensive treatment for mental health, therapy, substance misuse and primary care. Since 1974, COPE has transformed the lives of individuals experiencing mental and physical health conditions, addiction, homelessness and job insecurity. Your tax credit dollars help us in ways that have a positive impact on those we serve, such as creating opportunities for at-risk youth to attend prosocial activities, supplying hygiene kits for our Wellness on Wheels mobile clinic, basic living essentials for residential programs, and increasing resources for our job training program.

copecommunityservices.org

Tax Code 20039

EAGLES WINGS OF GRACE

Eagles Wings of Grace is a faith-based nonprofit with the vision to empower women in our community. Since 2007, we have been helping women who have experienced devastation transition from poverty to long-term economic independence.

Your tax credit contribution supports our efforts like the Clothed in Compassion program, which provides women with interview outfits and professional attire to secure and maintain employment.

Eagles Wings of Grace is 90 percent volunteer-based. We continue to evolve using our clothing bank as needed, but due to opioid addictions and incarceration, we now supply clothing specific to the clients’ needs as professional attire is of no use to them until they complete their recovery program.

eagleswingsofgrace.org

Tax Code 20259

TEEN LIFELINE

Teen Lifeline provides hope for teens who are in crisis or considering suicide through its peer-to-peer crisis hotline, school outreach and suicide prevention training for parents, teachers and community members.

Donations to Teen Lifeline enable life-saving connections to hope 24/7/365 for troubled teenagers who want to talk about their problems or thoughts of suicide.

Contributions provide:

- Training for volunteer teen peer counselors to answer calls and texts to the confidential Teen Lifeline peer-to-peer hotline.

- Training for parents, teachers and community members to prevent teen suicide.

- Outreach to schools to enhance teenagers’ resilience and understanding of suicide prevention.

TeenLifeline.org

Tax Code 20695

TIERRA ANTIGUA HOPE FOUNDATION

Our mission is to help people at or below the poverty level in the state of Arizona who are in need of food, clothing, shelter and other necessities to assist in their day-to-day living.

The Tierra Antigua Hope Foundation was established in 2014 with the goal of giving back to the community that has given so much to us. Our passion for giving back is fueled by founder Kim Clifton who says it best: “It’s so important, especially for local business owners, to give back. If it weren’t for this community, we would have nothing.”

As the charitable arm of Tierra Antigua Realty, our team is at the forefront of spreading hope throughout Southern Arizona. Their belief in our mission has brought them to commit their time, belongings and even consistently choosing to contribute a portion of their commissions to the foundation. We hope you will join our efforts by making a tax credit contribution.

tierraantiguahopefoundation.org

Tax Code 21007

PAWSITIVE FRIENDSHIPS

We support individuals with special needs by using the special bond of pets to help them reach their full potential.

Redefining special needs therapy through innovation, compassion and exceptional care within the special needs community. Our curriculum-based programs help individuals enhance their motor skills, emotional regulation, executive functioning, sensory processing and more by engaging in adaptive activities supported by pets of various species. Pawsitive Friendships was founded in 2014 by a passionate mother of a son with autism, who discovered she increased her son’s progress by incorporating her French bulldog, Zoe, into his therapy. We are a 96% volunteer-run organization serving over 2,300 individuals annually throughout Maricopa and Pima Counties, making Pawsitive Friendships and developing essential skills a success.

pawsitivefriendships.org

Tax Code 20861

MILITARY ASSISTANCE MISSION

Military Assistance Mission provides financial assistance and morale aid to Arizona military, their families and our wounded heroes.

Military Assistance Mission is a nonprofit that offers a financial assistance program that covers food, rent, mortgage, auto payments, utilities and auto insurance. MAM’s education assistance programs help service members and spouses with school expenses like textbooks, invoices, dorm/school living and parking fees. Additionally, MAM organizes morale-boosting family events, such as baby showers, holiday programs and tickets to sporting events.

azmam.org

Tax Code 20118

MAKE WAY FOR BOOKS

Donate today and help create a future where every child can read, learn and thrive.

Make Way for Books is a nonprofit working across Arizona to give every child a strong start from birth to age 5. We empower parents, caregivers and early educators — a child’s first and most important teachers — with books, research-based strategies and tools that turn daily moments into powerful learning.

Our signature programs work together: Story Project equips educators in childcare and preschool settings with coaching and resources, while Story School empowers families to support their child’s learning through bilingual, evidence-based learning experiences in community spaces. The free Make Way for Books app turns smartphones into libraries — anytime, anywhere.

makewayforbooks.org

Tax Code 20166

YOUTH ON THEIR OWN

Youth On Their Own (YOTO) supports the high school graduation and continued success of youth experiencing homelessness.

YOTO helps young people graduate from high school and pursue their dreams by providing financial, material and motivational support. Serving approximately 1,500 youth across Pima County annually, YOTO has a 89 percent graduation rate! Your tax credit donation helps build a brighter future for youth in our community.

WHAT IS

A QUALIFIED FOSTER CHARITABLE ORGANIZATION (QFCO)?

Per the Arizona Department of Revenue, a QFCO provides immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low-income residents of Arizona, or are individuals who have a chronic illness or physical disability, and provide immediate basic needs to at least 200 qualifying individuals in the foster care system.

A QFCO must meet ALL of the following provisions:

• Is exempt from federal income taxes under Section 501(c)(3) or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901.

• Provides services that meet immediate basic needs.

• Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low-income residents whose household income is less than 150 percent of the federal poverty level, or are chronically ill or physically disabled individuals.

• Spends at least 50 percent of its budget on qualified services to qualified Arizona residents.

• Affirms that it will continue spending at least 50 percent of its budget on qualified services to qualified Arizona residents.

• Provides ongoing services to at least 200 qualified individuals in the foster care system.

• Spends at least 50 percent of its budget on ongoing services to qualified individuals in the foster care system.

REMINDER!

Use the Tax Credit Worksheet on the back cover to take notes and record the QFCO code for the charities you choose. You can choose more than one!

ARIZONA BAPTIST CHILDREN’S SERVICES & FAMILY MINISTRIES

Arizona Baptist Children’s Services & Family Ministries aims to provide hope and care to hurting children and families through Christ-centered ministries.

ABCS is a faith-based nonprofit social services ministry founded in 1960 as a home for displaced children. Over 60 years later, ABCS offers practical support to meet the physical, emotional and spiritual needs of families across Arizona. From foster care and counseling to pregnancy support and food distribution, ABCS serves people of all ages, from unborn babies to aging adults, with compassion and dignity. Every gift makes a difference. Your support helps strengthen families, care for children and walk alongside individuals in crisis. When you give to ABCS, you join a legacy of faith-driven service that transforms lives and communities.

abcs.org

Tax Code 10007

ARIZONA FRIENDS OF FOSTER CHILDREN FOUNDATION

Since 1984, AFFCF has addressed the unmet needs of Arizona’s children in foster care. Our mission is to create opportunities and empower youth to thrive and transition to adulthood.

We support this through three programs: Childhood Activities (funding a range of academic, extracurricular and enriching experiences for foster youth), Keys to Success (career planning, employment and housing stability services for youth aging out of the foster care system) and Post-Secondary Scholarships (funding and resources for youth pursuing higher education). AFFCF fosters resilience and success for nearly 4,000 Arizona youth annually.

affcf.org

Tax Code 10023

SPREADING THREADS CLOTHING BANK

Spreading Threads is a grassroots, nonprofit community clothing bank based in Tucson that provides free clothing to youth in foster care in Arizona.

STCB’s primary activities are monthly clothing distribution events, as well as offering supplementary programming. The clothing bank provides more than just clothes and shoes; it supplies school items, toys, games and books. With new clothes, shoes and school supplies, foster children can attend school and feel they have a more level playing field. While STCB accepts gently used clothing, providing new clothes counters the message that these traditionally marginalized children are second-class citizens. In addition to monthly events, STCB performs countless emergency clothing pulls, day and night, for children entering foster care with little to nothing.

spreadingthreads.com

Tax Code 10056

HOW DO

THE EDUCATION TAX CREDITS WORK?

PUBLIC SCHOOL TAX CREDITS

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in this state for support of eligible activities, programs or purposes as defined by statute.

For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers report the school’s nine-digit CTDS number on Form 322, which is included with the Arizona income tax return. CTDS stands for County code, Type code, District code and Site number. All Arizona public and charter schools qualify for this credit.

BASIS CHARTER SCHOOLS

BASIS Charter Schools are a network of high-performing, tuition-free public charter schools for grades K-12.

For over 25 years, our network has educated students at the highest international levels, preparing them for success at the world’s top colleges. Your donation will support extracurricular programs at BASIS Charter Schools, giving students the opportunity to discover new interests, grow their skills and connect with peers. We believe that extracurriculars are essential to a well-rounded school experience. By donating to our schools, you are supporting initiatives such as athletics, fine arts, student clubs, field trips and more.

enrollBASIS.com

HOW DO

THE EDUCATION TAX CREDITS WORK?

PRIVATE SCHOOL TUITION AND SCHOOL TUITION ORGANIZATION TAX CREDITS

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified Private School Tuition Organizations that provide tuition scholarships to students attending K-12 Arizona private schools.

Individual taxpayers (single, head of household and married filing separately) will claim the first $769 of their donations on Form 323. Once that contribution is made, taxpayers are eligible to also give to the School Tuition Organization Tax Credit, up to $766 for individuals, using form 348.

Married taxpayers filing jointly will claim the first $1,535 of their donations on Form 323. Once that contribution is made, married taxpayers may claim the School Tuition Organization Tax Credit for another $1,527 on Form 348.

Arizona corporations and insurance companies that pay premium taxes in Arizona are also eligible to make School Tuition Organization Tax Credit donations. Contact your preferred School Tuition Organization for more information.

NOTICE:

A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor 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.

REMINDER!

Use the Tax Credit Worksheet on the back cover to take notes and record the School Tuition Organization code for the schools you choose. You can choose more than one!

ACADEMIC OPPORTUNITY OF ARIZONA

We’re on a mission to provide life-changing educational opportunities for children with disabilities and low-income hardship throughout Arizona.

Academic Opportunity of Arizona provides critical educational funding to qualifying children attending more than 85 private schools statewide. Our focus is on students with disabilities, those facing financial hardship and students recommended by donors like you. Through partnerships with Special Olympics Arizona and the Arizona Science Center, our AOA360 programs enrich lives beyond the classroom, offering inclusive and engaging learning experiences. With this dollar-for-dollar state credit, your tax dollars make a meaningful difference! Join us in nurturing student potential and building a brighter future for Arizona.

JEWISH TUITION ORGANIZATION

Jewish Tuition Organization provides scholarships to students attending Arizona Jewish day schools, believing that any child who desires a Jewish education should receive one, regardless of their family’s financial ability.

For more than 25 years, the Jewish Tuition Organization (JTO), a certified student tuition organization (STO), has provided scholarships for children to attend Arizona Jewish day schools. The JTO raises funds through Arizona’s dollar-for-dollar private school tuition tax credit available to both individuals and corporations.

For tax year 2025, individuals can contribute for a credit of $769 (Form 323) and an additional $766 (Form 348), for a total combined credit of $1,535. Married couples can contribute for a credit of $1,535 (Form 323) and an additional $1,527 (Form 348), for a total combined credit of $3,062. For more info, visit our website or call us at 480.634.4926.