Interested in making a dollar-for-dollar tax credit contribution to support children in private schools? “Taking the Credit” is simple…
- WHY PARTICIPATE IN THE TAX CREDIT PROGRAM?
Arizona taxpayers have the option of choosing how some of their tax dollars are spent by contributing them directly to causes they believe in. These donations, known as tax-credit donations, must be made through qualified organizations, like Arizona Private Education Scholarship Fund (APESF).
- CALCULATE YOUR DONATION.
You may contribute up to the maximum amount per the table on the right, or your actual tax liability, whichever is less. Your tax liability is the amount of income taxes you are responsible for based on your income and tax rate.
- MAKE YOUR ONE-TIME OR MONTHLY DONATION.
Donations may be made online, by mail, or by calling 480-699-8911. APESF and state tax law allow you to recommend a specific school or student by completing the recommendation section of the donor form. There is a separate donation form for those preferring to contribute on a monthly basis here.
- CLAIM YOUR CREDIT.
Online donors will receive a receipt immediately via email. All other donors will be mailed a receipt within two weeks. To claim your tax credit, file Arizona tax forms 301, 323 and 348 with your Arizona income tax return. Forms can be downloaded here. Please consult your tax preparer for additional guidance.
Mail-In Tax Credit Contribution Form
When can I donate?
For a state tax credit, you may donate at any time during the tax year for which you wish to claim the credit OR from January 1st to April 15th of the following year. If you cannot take a state tax credit, please consider making a charitable gift (by December 31st each year). If you've ever taken both the state credit and federal deduction, please read here for more information.
Things to Know
- The public school tax credit and contributions to qualifying charitable organizations can be done in addition to the private school tax credit.
- If you can’t donate the maximum credit amounts, you can still donate – every dollar
- Just because you receive a refund does not mean you cannot donate. You must find out what
you actually owed to the state of Arizona at the end of the year, regardless of what you have already
paid. For example, if you originally owed $750 and paid $850 through withholdings or tax payments, your
refund would be $100. A contribution to APESF for your full liability of $750 qualifies your donation to
receive tax credit treatment, and your refund would be $850. In this example, you would get back all of
what you originally paid.
- Information on the different types of scholarships and who is eligible for them can be
- Donations made through umbrella organizations such as United Way, Benevity or others are not eligible to be claimed as Arizona private school tax credits. The law states that the DONOR must make the contribution directly to a school tuition organization. While we can certainly accept such donations, we are required to classify them as charitable donations rather than tax credit donations. The only instance in which the donation can be made on the donor’s behalf is through the donor’s employer by way of a payroll withholding deduction.
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