Parent Resources and Forms
What type of scholarships do we offer?
Our scholarships are offered through Corporate Low Income, Disabled/Displaced, and Original and Switcher programs.
Do I qualify for a school tuition scholarship?
Low Income Scholarship Guidelines
Disabled/Displaced Scholarship Guidelines
- For K-12th grade students.
- For preschool students with disabilities.
- Student’s family income cannot exceed 185% of the income required to qualify a child for reduced-price lunches. Click HERE.
- See all LI prerequisites HERE
Disabled/Displaced Scholarship Guidelines
- For K-12th grade students.
- For preschool students with disabilities.
- The sum of a student's DD scholarship is limited to 90% state aid or cost of tuition, whichever is less.
- See all DD prerequisites HERE
When do our school tuition applications open?
Our applications for K-12th school tuition scholarships open April 1st and are available through April 30th.
Where do I apply for a school tuition scholarship?
To apply, please visit www.academicopportunity.org and click on Scholarships. You can access the Scholarship Application by clicking on the "Apply Now" or "Scholarship Application" button. To access the application, you will need to either Log In as an existing user or Register for a Parent Portal account.
What information does AOA need to process my application?
Your application must be filled out to completion and all required documents uploaded for it to be processed in a timely manner. Most applications will require:
- Tax information (1040 or W2)
- MET or IEP's if applicable
- Previous STO awards
- Additional Forms: public-school verification, homeschool verification, displaced verification
What forms do I need?
Looking for one of our Verification Forms? You can download them here:
How do you select scholarship recipients?
Our awards are issued on a first come, first served basis. Giving priority to students living with disabilities and/or low-income hardships.
When are scholarship awards issued?
Awards are issued over the Summer (Jun-Aug)and payments are made to the school via two installments, (Fall / Spring).
Do you prioritize schools?
No! As long as the school meets all criteria and qualifications, we are happy to partner. If you are representing a school, please complete our school application here to begin the process.
Do you prioritize students?
Yes, we prioritize students living with Disabilities, Low-Income hardships and those who have received recommendations.
Individual Donor Resources
Who qualifies for this tax credit?
All taxpayers in Arizona qualify for this tax credit. You can donate all or a portion of your Arizona state tax liability to a School Tuition Organization (Academic Opportunity of Arizona). This is a dollar-for-dollar tax credit against what you owe the state of Arizona. *Arizona law (ARS 43-1089)*
How much can I donate?
For tax year 2024, married couples filing jointly can claim a maximum credit of up to $2,910 and a single taxpayer can claim up to $1,459. These amounts reflect both of Arizona's Original and Overflow Tax Credits for individual taxpayers in 2024.
*You must contribute the full "Original" amount to qualify for the additional "Overflow" credit.
*You must contribute the full "Original" amount to qualify for the additional "Overflow" credit.
Who receives my donation?
We support all qualifying children in K-12th grade across Arizona who are living with a disability and/or low-income hardships. Since 2015 we have partnered with 85+ schools throughout AZ. All scholarships are issued to qualified and verified students and schools.
When can I donate?
You may donate at any time of the year! For donations made between January 1st and Tax Day, the donor can choose to claim the tax credit for the previous or current tax year. If claiming for the previous tax year, donations must be made by the time you file your taxes or by Tax Day, whichever comes first. Even if you file an extension, your donation must be postmarked or submitted online prior to midnight on Tax Day.
Where can I donate?
Donate online through our secure Donor Page
How do I receive my dollar for dollar tax credit?
Donations to Academic Opportunity of Arizona for the Original Tax Credit are claimed using Arizona Form 323. Donations made for the Overflow Tax Credit are claimed using Arizona Form 348. Forms are also available at azdor.gov *Please consult with your tax professional
Will I receive a receipt?
Yes, your receipt will be automatically emailed to you in real time at the completion of your donation. Please always download or print a copy for your records.
If I already get a refund, why would I need a tax credit?
You receive a refund when you overpay toward your state taxes throughout the year.
A credit is very different from a refund. Dollar for dollar, a credit offsets the tax you owe the state. Arizona gives you credit for each dollar you donate up to your state tax liability or the stated maximum, whichever is less.
When you take advantage of a tax credit, if you normally get a refund, you’ll get a bigger refund! Likewise, at the end of the year, if you typically owe tax, you’ll owe less or now receive a refund.
A credit is very different from a refund. Dollar for dollar, a credit offsets the tax you owe the state. Arizona gives you credit for each dollar you donate up to your state tax liability or the stated maximum, whichever is less.
When you take advantage of a tax credit, if you normally get a refund, you’ll get a bigger refund! Likewise, at the end of the year, if you typically owe tax, you’ll owe less or now receive a refund.
How much of my donation is awarded as a scholarship?
Arizona law requires that 90% of donated funds are awarded as scholarships.
Can I recommend a specific school or student with my donation?
Yes, you may identify a specific school and your donation will be used to award scholarships among applicants from that school. A current list of our Partner Schools can be found here.
In addition, you may also recommend an eligible K-12 student (or preschooler with disabilities) who is not your child or dependent. Please note, Overflow Scholarships can only be awarded to students who qualify to receive them.
Families may not “swap” donations by recommending each other’s children. The law states, “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.”
In addition, you may also recommend an eligible K-12 student (or preschooler with disabilities) who is not your child or dependent. Please note, Overflow Scholarships can only be awarded to students who qualify to receive them.
Families may not “swap” donations by recommending each other’s children. The law states, “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.”
Can an STO let parents know who recommended their child for a scholarship or the amount donated?
Per the ADOR, donor names may not be shared with scholarship recipients. In addition, as a 501(c)(3) charitable organization, we are required by federal law to maintain donor confidentiality.
Arizona tax credit law prohibits STOs from awarding, designating, or reserving scholarships based solely on a donor’s recommendation. Therefore, donation amounts for recommendations are not disclosed since there are no guarantees to scholarships that have not been awarded yet.
Arizona tax credit law prohibits STOs from awarding, designating, or reserving scholarships based solely on a donor’s recommendation. Therefore, donation amounts for recommendations are not disclosed since there are no guarantees to scholarships that have not been awarded yet.
Corporate Donor Resources
Who qualifies for this tax credit?
- Arizona "C" Corporations: C Corporations may donate up to their state income tax liability for the given tax year, as long as it does not exceed the entire statewide cap for the year. If a corporation donates more than their tax liability, it can be carried forward for up to 5 years. (A.R.S. § 43-1183)
- Insurance Companies (Premium Tax): Insurance Companies which pay Premium Tax may donate up to their state tax liability for the given tax year, as long as it does not exceed the entire statewide cap for the year. If a corporation donates more than their tax liability, it can be carried forward for up to 5 years. (A.R.S. § 43-1183)
- "S" Corporations: 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. If a corporation donates more than their tax liability, it can be carried forward for up to 5 years. (A.R.S. § 43- 1089.04)
How much can I donate?
“C” Corporations may donate up to their state income tax liability for the given tax year, as long as it does not exceed the entire statewide cap for the year. If a corporation donates more than their tax liability, it can be carried forward for up to five years. (A.R.S. § 43-1183)
“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 their shareholders proportionately. If a corporation donates more than their tax liability, it can be carried forward for up to five years. (A.R.S. § 43-1089.04)
“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 their shareholders proportionately. If a corporation donates more than their tax liability, it can be carried forward for up to five years. (A.R.S. § 43-1089.04)
Who receives my donation?
We support all qualifying children in PreK-12th grade across Arizona who are living with a disability and/or low-income hardships.
Low-Income Corporate Scholarships are specifically designed to aid students of low to modest income families by helping them afford to switch from a public school to a private school of their choice.
Disabled/Displaced Corporate Scholarships are awarded to students who have been identified as having a disability, or students who currently are or have ever been in the Arizona foster care system.
Low-Income Corporate Scholarships are specifically designed to aid students of low to modest income families by helping them afford to switch from a public school to a private school of their choice.
Disabled/Displaced Corporate Scholarships are awarded to students who have been identified as having a disability, or students who currently are or have ever been in the Arizona foster care system.
When can I donate?
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.
Which corporate tax credits are available?
ARIZONA HAS TWO CORPORATE TUITION TAX CREDITS:
Low-Income (A.R.S. § 43-1183)
Disabled/Displaced (A.R.S. § 43-1184)
Corporations receive a 100% credit against their AZ corporate tax liability for donating toward either of these. The differences between them are the size of the statewide donation caps, as well as which students are eligible to receive the scholarships.
Low-Income (A.R.S. § 43-1183)
Disabled/Displaced (A.R.S. § 43-1184)
Corporations receive a 100% credit against their AZ corporate tax liability for donating toward either of these. The differences between them are the size of the statewide donation caps, as well as which students are eligible to receive the scholarships.
How can I donate?
Donate online using our secure Commitment Form
