Arizona Individual Charitable Tax Credits (Updated 2023)

Arizona has a robust system of state charitable tax credits that permit taxpayers to direct their state tax dollars to the community organizations that they value most. Arizona’s charitable tax credits have become important sources of revenue for qualifying Arizona charities and public schools.

However, Arizona’s charitable tax credit scheme is subject to frequent changes, and while a boon for charities, it can be confusing for taxpayers. For individual taxpayers, the 2019 Arizona charitable tax credits are as follows:

Public Schools (AZ Form 322)

Private School Tuition Organizations (AZ Form 323)

  • Credit for contributions to a Private School Tuition Organization (Original Credit) of up to $1,138 for couples filing jointly, and $569 for all other taxpayers. The contribution provides scholarships or grants to qualified elementary and high schools. It cannot be designated for the direct benefit of your dependent but can benefit a relative.
  • Form 323 with instructions
  • List of School Tuition Organizations
  • Information about qualifying as a Private School Tuition Organization

Certified School Tuition Organizations (AZ Form 348)

Qualifying Charitable Organizations (AZ Form 321)

Qualifying Foster Care Charitable Organizations (AZ Form 352)

Donations made on or before April 15, 2020, may be applied to either 2019 or 2020 and are considered to have been made on December 31, 2019, for state purposes. Credits are non-refundable. Unused credits carry forward for 5 years.

Related read: Big Changes in Arizona’s Charitable Tax Credits

Ellis Carter is a nonprofit lawyer with Caritas Law Group, P.C. licensed to practice in Washington and Arizona. Ellis advises nonprofit and socially responsible businesses on corporate, tax, and fundraising regulations nationwide. Ellis also advises donors concerning major gifts. To schedule a consultation with Ellis, call 602-456-0071 or email us through our contact form.

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