Any corporation that pays Arizona corporate state income tax is eligible — “C” corporations and “S” corporations! All local and national insurance companies that pay Arizona premium tax are also eligible to redirect 100% of their state premium tax obligation to this program!
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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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