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What percentage of each corporate donation is allocated to scholarships?

90% or more of every dollar is directly allocated to provide scholarships for students from low-income families OR disabled/displaced students attending qualified private schools in Arizona.

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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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