Public Schools

Single taxpayers may contribute up to $200 and married taxpayers filling jointly may contribute up to $400 to public and charter schools. Fees paid for extracurricular activities (field trips, fine arts, sports teams) qualify for this credit. The AZDOR Webpage provides further information. Unused amounts may be used in a future year. Donations must be made by December 31.

School Tuition Organizations

Single taxpayers may contribute up to $1107 and married taxpayers filing jointly may contribute up to $2213 to private school tuition organizations. Unlike public school contributions, you cannot designate funds for the benefit of a dependent, but the donation can be made on behalf of a relative who is not your dependent. Please be aware that a donation to a designated beneficiary is not a donation for federal tax purposes, only for Arizona. The AZDOR Webpage provides further information. Unused amounts may be used in a future year.

Qualifying Charitable Organizations

The Working Poor Tax Credit has been renamed and expanded. Recent legislation has renamed the Working Poor Tax Credit the Tax Credit for Qualified Charitable Organizations. The credit is the same as before – you can claim a dollar for dollar tax credit to qualified organizations up to $400.00 Single/Head of Household or $800.00 Married Filing Joint. Qualified Charities are listed on the ADOR Website.

Assistance to Qualified Foster Care Organizations

This credit has been expanded and is now a separate credit. Qualified Foster Care Charities have an
increased limit to $500.00 for Single/Head of Household and $1000 for Married Filing jointly. Beginning with tax year 2016, the Qualified Charitable Organization and the Assistance to Qualified Foster Care Organization credits are claimed as separate credits with their own limitations. Also, beginning in tax year 2016, donations for these credits may be made until April 15, and qualify for either the preceding or the current tax tear. AZDOR Webpage.

Military Family Relief Fund

A tax credit is available through the Arizona Military Family Relief Fund. Single taxpayers may contribute up to $200 and married taxpayers filing jointly may contribute up to $400. Unused amounts may not be used in a future year. There is a $1,000,000 cap for this credit per year. It is recommended that donations should be made by Sepember 1.