Arizona Tax Credits
When you donate to organizations that provide assistance to qualifying charitable organizations, you can receive a dollar-for-dollar tax credit on your Arizona state return. Below are the various tax credits and links to qualifying organizations. There were several increases to the amounts that are eligible for the 2025 tax credits.
To claim the credits listed below on your 2025 Arizona tax return, contributions must be made by April 15, 2025.
Click HERE to access more information on the Arizona Department of Revenue website.
Qualifying Charitable Organization (QCO) Tax Credit
The QCO supports organizations providing assistance to Arizona residents that are low income, chronically ill, or have physically disabled children. The QCO single or head-of-household credit is up to $495 and up to $987 for those filing jointly.
Click HERE for a complete list of qualifying organizations.
The Qualifying Foster Care Organization (QFCO) Tax Credit
The QFCO is similar to the QCO but is intended for foster-care community services. The QFCO single or head-of-household credit is up to $618 and up to $1,234 for joint filers.
Click HERE for a complete list of qualifying foster care organizations.
The Public/Charter School and the Private School (STO) Tax Credits
The Public/Charter School Tax Credit. This credit supports extracurricular activities that require students to pay a fee in order to participate. Taxpayers are not required to have children to take the credit, which is $200 for single or head-of-household, and $400 for joint filers. Click HERE for a complete list of public schools.
The Private School Tuition Credit (STO): Form 323. This credit provides scholarship money to students attending private school. It is a maximum of $769 for single or head of household, and $1,535 for joint filers. Click HERE for a complete list of qualifying private school organizations.
Certified School Tuition Organizations Credit (PLUS Switcher Individual Income Tax Credit): Form 348.* This credit supports nonprofits that provide private school scholarships to students in need. To qualify for the credit, taxpayers must first donate the maximum amount allowed under the credit for Private School Tuition. The maximum for the Certified School Tuition Organizations Credit is $766 for single or head of household, and $1,527 for joint filers. Click HERE for a complete list of qualifying private school organizations.
The Arizona Military Family Relief Fund (MFRF)
MFRF is administered by the Arizona Department of Veterans’ Services and helps families of injured or killed service members with special expenses. Certain cash contributions to the fund qualify for a credit. The fund has an annual cap of $1 million for refundable Arizona tax credits. Single or head-of-household taxpayers can take up to a $200 tax credit, joint filers, up to $400.
If you plan to contribute to the MFRF, do so soon as it tends to cap out quickly. Donations made after the $1 million is reached with be considered charitable donations, not tax credits.
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