What’s the deal with Empowerment Scholarship Accounts (ESA)?
Posted: May 18, 2017
6909 E Greenway Parkway #240
Scottsdale, AZ, 85254
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480 646 3196
ARS 43-1089 NOTICE
A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor 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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