Arizona Private Education Scholarship Fund, Inc. http://apesf.org Tuition Tax Credit Scholarships for Students in Private Schools in Arizona Tue, 15 May 2012 00:42:57 +0000 en hourly 1 http://wordpress.org/?v=3.3.1 APRIL 30, 2012 — Last Day to Submit 2011-2012 Scholarship Applications http://apesf.org/april-30-2012-last-day-to-submit-2011-2012-scholarship-applications/ http://apesf.org/april-30-2012-last-day-to-submit-2011-2012-scholarship-applications/#comments Mon, 30 Apr 2012 19:27:08 +0000 kristenadams http://apesf.org/?p=3609 Monday, April 30, 2012 is the final date in which to complete and file and 2011-2012 scholarship application. The 2012-2013 is now available online! Please call us at 480-699-8911 if we can provide you with any further information.

]]> http://apesf.org/april-30-2012-last-day-to-submit-2011-2012-scholarship-applications/feed/ 0 2012-2013 Application Now Available! http://apesf.org/2012-2013-application-now-available/ http://apesf.org/2012-2013-application-now-available/#comments Thu, 19 Apr 2012 17:02:12 +0000 kristenadams http://apesf.org/?p=3600 Applications are still being accepted for the 2011-2012 school year THROUGH APRIL 30, 2012 using the 2011-2012 online application. The last distribution for the 2011-2012 school year will be in May 2012.

Applications for the 2012-2013 school year are available by using the 2012-2013 online application OR by downloading the 2012-2013 application. We require only one application per school year, and the deadline to apply for the 2012-2013 school year is April 30, 2013.

]]> http://apesf.org/2012-2013-application-now-available/feed/ 0 “NEW” PLUS (Private Learning Uplifting Students) TAX CREDIT DONATIONS http://apesf.org/new-plus-private-learning-uplifting-students-tax-credit-donations/ http://apesf.org/new-plus-private-learning-uplifting-students-tax-credit-donations/#comments Sun, 01 Apr 2012 17:24:44 +0000 kristenadams http://apesf.org/?p=3602 With the passing of Senate Bill 1047, Arizona taxpayers will have the opportunity in 2012 to donate an additional $500 for single individuals and $1,000 for married couples under the guidelines of the “New” PLUS Tax Credit program.

Scholarships provided from donations that claim the additional (PLUS) credit are restricted to benefitting students that fit into specific categories that encourage school choice:

STUDENTS THAT BENEFIT FROM “PLUS” DONATIONS:

A. Students that attended a governmental primary or secondary school as a full-time student or attended a preschool program that offers services to students with disabilities for at least 90 days of the prior fiscal year and transferred from a governmental primary or secondary school to a qualified private school.

B. Enroll in a qualified school in a Kindergarten program.

C. Is the dependent of a member of the Armed Forces of the United States who is stationed in this state pursuant to military orders.

D. Received an educational scholarship or tuition grant under paragraph A, B or C above, and the children continue to attend a qualified school(s) in a subsequent year(s).

• The FIRST $503 donated to a School Tuition Organization (or $1,006 for married Arizona taxpayers filing jointly) must be claimed on Form 323 before the second (PLUS) credit can be claimed.

• The second donation of $500 for single taxpayers or $1,000 for married Arizona taxpayers filing jointly is eligible for an additional state tax credit and requires completing Form 348 to claim the credit. No credit can be claimed on a Form 348 until the maximum credit is claimed on the Form 323.

• Donors will need to disclose on the Donation Form the tax year(s) they intend to claim the credit(s).

A special meeting of the Arizona Student Tuition Organizations and the Department of Revenue is scheduled for the first week of May 2012 to finalize the process and procedures that support the new PLUS program.

IT IS ANTICIPATED THAT WE WILL BE ABLE TO PROCESS THE NEW “PLUS” DONATIONS ON OR BEFORE AUGUST 1, 2012

]]> http://apesf.org/new-plus-private-learning-uplifting-students-tax-credit-donations/feed/ 0 2012-2013 Applications Available Soon! http://apesf.org/now-accepting-2011-2012-applications/ http://apesf.org/now-accepting-2011-2012-applications/#comments Thu, 01 Mar 2012 13:00:33 +0000 admin http://apesf.org/?p=1735 Apply Now >>]]> Applications are still being accepted for the 2011-2012 school year using the 2011-2012 online application OR by downloading the 2011-2012 application. The last distribution for the 2011-2012 school year will be in May 2012.  APPLICATIONS FOR THE 2012-2013 SCHOOL YEAR WILL BE AVAILABLE SOON.

Apply Now >>

]]> http://apesf.org/now-accepting-2011-2012-applications/feed/ 0 New Website Launched Today! http://apesf.org/new-website-launch/ http://apesf.org/new-website-launch/#comments Fri, 16 Sep 2011 22:34:40 +0000 kristenadams http://apesf.org/?p=3484

APESF is excited to launch its new website! We are launching the site in stages and the full site will be completely functioning by Monday, September 19. Feel free to browse around and check it out!

]]> http://apesf.org/new-website-launch/feed/ 0 Breaking News: Supreme Court Upholds Arizona Tuition Tax Credit Program! http://apesf.org/supreme-court-upholds-arizona-tuition-tax-credit-program/ http://apesf.org/supreme-court-upholds-arizona-tuition-tax-credit-program/#comments Mon, 04 Apr 2011 20:24:21 +0000 admin http://apesf.org/?p=1740 Arizona school children and their parents won a major victory in the United States Supreme Court today. In a 5-4 decision, the court upheld Arizona’s Scholarship Tax Credit Program that enables thousands of families to send their children to the school of their choice.

The program allows Arizonans to receive a dollar-for-dollar tax credit for donations to School Tuition Organizations (STO), which then allocate scholarships to deserving students. The more than 50 nonprofit STOs in Arizona award scholarships annually to about 27,000 students.

“The Arizona Scholarship Tax Credit Program works. Now, it’s constitutionally has been affirmed. Parents should be able to choose the school best meeting their children’s education needs, and this program empowers them to make that choice,” said Deborah Sheasby, Legal Counsel for Center for Arizona Policy.

Center for Arizona Policy filed a friend-of-the-court brief supporting the program, along with the United States Conference of Catholic Bishops, the Union of Orthodox Jewish Congregations of America, Christian Legal Society, and several religious liberty organization and scholars.

The Supreme Court ruled in the Arizona Christian School Tuition Organization v. Winn case that the opponents of the program, represented by the American Civil Liberties Union, lacked standing to challenge the 14-year-old program. The Court also ruled that the tax credits which Arizonans receive for donations to STOs are private dollars, not state money. In the majority opinion, Justice Anthony Kennedy said:

“Like contributions that lead to charitable tax deductions, contributions yielding STO tax credits are not owed to the State and, in fact, pass directly from taxpayers to private organizations. Respondents’ contrary position assumes that income should be treated as if it were government property even if it has not come into the tax collector’s hands. That premise finds no basis in standing jurisprudence. Private bank accounts cannot be equated with the Arizona State Treasury.”

The tuition tax credit program saves the state millions of dollars annually. The average scholarship is just a fraction of the amount the state spends to educate each child. Dr. Charles North of Baylor University found that the state saves anywhere between $44 million to $186 million. Read his reporthere.

“Everybody wins with scholarship tax credits – parents are able to educate their children in the schools they believe are the best fit, and the state saves money,” said Sheasby.

CLICK HERE FOR A LIST OF OTHER ARTICLES RELATED TO THIS RULING.

]]> http://apesf.org/supreme-court-upholds-arizona-tuition-tax-credit-program/feed/ 0 2012 Is Here! You have until April 15, 2012 to make your donation for 2011. http://apesf.org/2011-is-almost-here/ http://apesf.org/2011-is-almost-here/#comments Thu, 30 Dec 2010 19:05:38 +0000 admin http://apesf.org/?p=1719 Click here for our latest email!

Happy New Year! Great News!! You have until April 15, 2012 to make a donation that qualifies for a 2011 tax credit. DONATE ONLINE TODAY!

Happy New Year!

Learn More
Take the Credit Online Now
Download Donor Packet

]]> http://apesf.org/2011-is-almost-here/feed/ 0 New! Donation deadline changed to April 15 http://apesf.org/new-donation-deadline-changed-to-april-15/ http://apesf.org/new-donation-deadline-changed-to-april-15/#comments Tue, 09 Nov 2010 17:18:47 +0000 admin http://apesf.org/?p=1655 Extending the contribution date deadline takes away uncertainty in giving. Under current law, contributions must be made by December 31 in order to count on that year’s tax return. Many people are not certain of their tax burden at that point. With this new law, people have the opportunity of contributing up until April 15 and thereby allowing them to know how much they could contribute as a tax credit.]]> A new provision in the law now allows donations made to certified STOs through April 15 to be eligible to receive state tax credit treatment in the prior tax year at the election of the donor.  This new provision begins in 2010 and the first extended deadline will be April 15, 2011.  The Federal deduction for the contribution will be applied in the calendar year the donation was made.

Extending the contribution date deadline takes away uncertainty in giving. Under current law, contributions must be made by December 31 in order to count on that year’s tax return. Many people are not certain of their state tax burden at that point. With this new law, people have the opportunity of contributing up until April 15 and thereby allowing them to know how much they could contribute as a state tax credit.

]]> http://apesf.org/new-donation-deadline-changed-to-april-15/feed/ 0 New! Pre-Qualification Process and Monthly Distributions http://apesf.org/new-pre-qualification-process-and-monthly-distributions/ http://apesf.org/new-pre-qualification-process-and-monthly-distributions/#comments Tue, 09 Nov 2010 17:12:31 +0000 admin http://apesf.org/?p=1652 Did you know that the AZ Tuition Tax Credit Law was recently amended? Recent changes to the law, while positive, have mandated new operational requirements for School Tuition Organizations like APESF to ensure the integrity of this vital program and proper stewardship of public funds. Among these changes is a requirement that all School Tuition Organizations must consider financial need as part of their application review and scholarship award process. Donor recommendations are still permitted but cannot be the only basis for scholarship awards.]]> Did you know that the AZ Tuition Tax Credit Law was recently amended?

Recent changes to the law, while positive, have mandated new operational requirements for School Tuition Organizations like APESF to ensure the integrity of this vital program and proper stewardship of public funds. Among these changes is a requirement that all School Tuition Organizations must consider financial need as part of their application review and scholarship award process. Donor recommendations are still permitted but cannot be the only basis for scholarship awards.

APESF has embraced these changes by including a pre-qualification step in our application review process. By determining the need and merit of each applicant in advance, APESF is now able to provide our applicants with a pre-qualified funding goal that will take the ambiguity out of the process and establish a strong basis for securing donation support from individuals. It will also assist APESF in raising support from the greater AZ community to benefit your family and others.

Donations that include recommendations for pre-qualified applicants will likely result in a scholarship award for those applicants. Scholarship awards will not exceed the pre-qualified funding goal and/or the actual balance of tuition due for the current school year.

Distributions will not be sent monthly for pre-qualified applicants by the 15th of each month.

]]> http://apesf.org/new-pre-qualification-process-and-monthly-distributions/feed/ 0 U.S. Supreme Court likely to vindicate legality of Arizona school choice program http://apesf.org/u-s-supreme-court-likely-to-vindicate-legality-of-arizona-school-choice-program/ http://apesf.org/u-s-supreme-court-likely-to-vindicate-legality-of-arizona-school-choice-program/#comments Wed, 03 Nov 2010 17:20:48 +0000 admin http://apesf.org/?p=1647 Garriott v. Winn, a lawsuit that involves a challenge to Arizona’s 13-year-old scholarship tax credit program. The program funds more than 27,000 scholarships for students to attend private schools. The state authorizes an income tax credit of up to $500 for individual contributions, and $1,000 for married couples, to privately operated School Tuition Organizations. In turn, these organizations award scholarships to cover private-school tuitions.]]>
Goldwater Institute Daily

November 3, 2010

U.S. Supreme Court likely to vindicate legality of Arizona school choice program

School choice is back before the U.S. Supreme Court today with Garriott v. Winn, a lawsuit that involves a challenge to Arizona’s 13-year-old scholarship tax credit program. The program funds more than 27,000 scholarships for students to attend private schools. The state authorizes an income tax credit of up to $500 for individual contributions, and $1,000 for married couples, to privately operated School Tuition Organizations. In turn, these organizations award scholarships to cover private-school tuitions.

The ACLU claims the program violates the First Amendment’s prohibition on the establishment of religion because many taxpayers donate to religiously affiliated organizations and most parents choose to use the scholarships at religious schools. The Institute for Justice has been defending the constitutionality of the tax credit. The Goldwater Institute has filed a “friend of the court” brief that explains how Arizona supports a variety of public and private school options and hasn’t endorsed any religion with this program.

The U.S. Supreme Court has repeatedly upheld educational aid programs based on private choice, where individuals rather than the government decide which school receives the aid. And private choice is the defining characteristic of Arizona’s tax credit scholarship program. Donors, not government, freely decide which scholarship organization receives their contributions. Parents, not government, choose where to enroll their children.

The Ninth U.S. Circuit Court of Appeals declared the program unconstitutional. But in light of clear Supreme Court precedent upholding similar programs, it is widely expected the higher court will overturn the Ninth Circuit.

A formal decision from the Supreme Court is expected next spring.

Tim Keller is executive director of the Arizona state chapter of the Institute for Justice.

Learn More:

Goldwater Institute: Amicus brief in Garriott v. Winn

Institute for Justice: Watch a short video describing the case

Harvard University: “An Analysis of Arizona Individual Income Tax-credit Scholarship Recipients’ Family Income, 2009-10 School Year” by Vicki Murray

Center for Arizona Policy: State Saving Millions Because of Scholarship Tax Credit

Read the online version of this daily email here.

Get Involved

Contact:

Tim Keller
Institute for Justice

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