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Claim Qualifying Charitable Organizations (QCOs) including Foster Care (QFCOs) tax credits on the Arizona personal income tax returns
For Qualifying Charitable Organizations (QCOs) including Foster Care (QFCOs) to receive contributions eligible for the tax credit
Credits for donations made by taxpayers to public schools
For School Tuition Organizations to receive contributions eligible for the tax credit
Credits for donations made by taxpayers to Certified School Tuition Organizations
A select number of credits require the department to pre-certify applicants to determine eligibility or to administer an aggregate dollar amount that can be claimed. Below, you will find links to the procedures and applications for these select credits.
There are two tax credits available to individual income taxpayers for charitable donations: one for donations to Qualifying Charitable Organizations and one for donations to Qualifying Foster Care Charitable Organizations. Individuals making cash donations made to these charities may claim these tax credits on their Arizona Personal Income Tax returns.
The Arizona Commerce Authority (ACA) administers the Qualified Small Business Capital Investment program. Income tax credits are equal to 30% or 35% of the investment amount and are claimed over a three year period.