An Empowerment Scholarship Account (ESA) is an account administered by the Arizona Department of Education and is completely separate from STO funding. The program has gone through many changes in recent years. For more information, we recommend this Arizona Republic article.
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A school tuition organization 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.
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