Who Qualifies for this Tax Credit?

Arizona “C” Corporation(A.R.S. § 43-1183) & An Arizona “S” Corporation(A.R.S. § 43-1089.04) can donate to a School Tuition Organization (STO). There is an annual state maximum credit(s) of up to $135,000,000. Credits are allocated on a first-come-first-serve basis.
-“C” Corporations can donate up to their state income tax liability for the given tax year as long as it does not exceed the statewide maximum for the year. 
-“S” Corporations may donate up to their state income tax liability for the given tax year with a minimum donation of $5,000 and then pass the tax credit on to its shareholders proportionately.​

How Much Can I Donate?

There is an annual state maximum credit(s) of up to $135,000,000 for fiscal year 2021/22. Credits are allocated on a first-come-first-serve basis.
-“C” Corporations can donate up to their state income tax liability for the given tax year as long as it does not exceed the statewide maximum for the year. 
-“S” Corporations may donate up to their state income tax liability for the given tax year with a minimum donation of $5,000 and then pass the tax credit on to its shareholders proportionately.

Who Receives My Donation?

We support all qualifying children K-12th grade across Arizona who are living with a disability and/or low-income hardships. Since 2015 we have partnered with 60+ schools throughout AZ. All scholarships are issued to qualified and verified students and schools.

When Can I Donate?
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Immediately, as donations are accepted on a first come, first served basis. We recommend all corporations make their commitments as soon as possible to ensure approval for the FY.