Empower Arizona Students While Maximizing Your Corporate Tax Benefits
Arizona corporate tax credit donations and APESF empower businesses to make a meaningful impact in education -- at no cast to the business. This program allows Arizona corporations to redirect 100% of their Arizona state tax liability to fund scholarships for students attending private schools, giving them access to quality education and new opportunities.
How to Make Your Impact
Next Steps
Determine your Arizona State Tax liability or desired donation amount, whichever is less. AZ Corporations can donate 100% of their liability and receive a DOLLAR-FOR-DOLLAR credit.
Fill out the online pledge form by clicking below. This form will be used to submit your pledge to the Arizona Department of Revenue (ADOR).
Corporate Pledge Form
APESF will submit your pledge to the ADOR for approval. Corporate tax credit pledgess are accepted by ADOR beginning July 1 on a first-come-first-serve basis until the statewide Corporate Low Income tax credit maximum ($135,000,000 for 2025) is met and the statewide Disabled Displaced tax credit maximum ($6,000,000 for 2025) is met.
Following an approval, your company has 20 calendar days to make its donation to APESF. (If the donation is not received in 20 days by APESF, the contribution approval will be canceled, and the process will start over again.)
Once we receive your donation, your company can take the dollar-for-dollar credit on its next tax return, or can carry the credit forward for up to five years. When filing your taxes consult the following list to determine which forms you will need.
Corporations can designate whether they would like to give to low income students or disabled and displaced students. You may also recommend a specific school or program.
Benefits For Your Business
Financial Efficiency:
Redirect what your business already owes in state taxes to help Arizona schools at NO additional cost to your business.
Local Impact:
Support students from low- to modest-income families, those with disabilities (Emotional, Mental, and Physical), and students currently or formerly in foster care.
