Notice: 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.
Arizona Private Education Scholarship Fund, Inc. is a tax-exempt organization pursuant to federal law, Section 501(c)(3), Federal I.D. number 86-0958161, and a qualified School Tuition Organization (STO) pursuant to the Arizona Private School Tuition Tax Credit Law (A.R.S. § 43-1089).