It's as easy as 1, 2, 3!

This is a dollar-for-dollar tax credit that offsets the amount of taxes you owe. Unlike tax deductions and exemptions, which reduce the amount of your taxable income, tax credits reduce the amount of taxes you owe.

Step One

Make a donation to AOA

Step Two

Get a donation receipt

Step Three

Claim your credit

How Much Can I Donate For 2024?

Filing Status	Original Tax Credit	Overflow/Switcher Tax Credit	Total Credit
Individual ​*maximum credit up to	​$731	​$728	$1459
Filing Jointly ​*maximum credit up to	$1459	$1451	$2910

The Arizona Private School Tuition Tax Credit Law A.R.S. 43-1089 allows you to give to Academic Opportunity of Arizona and receive a dollar-for-dollar tax credit against your Arizona income taxes.
​NOTE: When giving to AOA, donors can give up to $1,459/$731 (joint/individual) toward the Original Tax Credit. Any donation above this amount will then go toward the Overflow/Switcher Tax Credit, up to a maximum of an additional $1,451/$728 (joint/individual). Learn more Here

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CAN I RECOMMEND A STUDENT?

Yes! When you donate to Academic Opportunity of Arizona as an individual donor, you can recommend a specific student(s) or school(s) for tuition scholarships. 

*To recommend a school(s) or student(s), simply fill in that portion of our donor form as desired. There are a few Donor Rules & Restrictions you need to be aware of, please refer to our Donor Resources below. 

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.

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.

How much of my donation is awarded as a scholarship?

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.”

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.