"The tuition tax credit law allows organizations like the Arizona School Choice Trust to impact the lives of thousands of our state's children and families."
— Former Arizona Gov. Jane Dee Hull

Tax Credits for Individual Donations

A.R.S. 43-1089 / A.R.S. 1089 (Eff. 1/1/11) / A.R.S. 43 Ch. 16 (Eff. 1/1/11)

The Individual Tax Credit Program allows individuals to receive dollar-for-dollar tax credits while funding scholarships for economically disadvantaged children in Arizona.

Individuals with an Arizona state tax liability can redirect a portion or all of their state tax liability to a Scholarship Tuition Organization, like Arizona School Choice Trust. This will be taken as a credit on your taxes, not a deduction.

The tax credit is limited to $500 for single taxpayers and $1,000 for married taxpayers for 2010.

Individuals who are interested in donating can do so online with a credit card or by check by printing out the donate card to donor card and submitting it by mail.

Arizona Department of Revenue:

Individuals: Redirect Your Tax Credits

Arizona School Choice Trust, Inc. (ASCT) is a "school tuition organization" as defined in A.R.S. Section 43-1089, and as such, must allocate at least 90 percent of its annual revenue for educational scholarships or tuition grants to children to allow them to attend any qualified school of their parents' choice. Up to 10 percent of all revenues can be used for administration.

ASCT cannot award, restrict or reserve scholarships solely on the basis of donor recommendation. Additionally, 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.