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Customer Notice: To schedule an appointment, please contact us at [email protected].
The Department is posting draft guidelines for Qualified Charitable Organizations for public comment. The public comment period ends December 19, 2022. The document is available for your review here.
Qualifying Charitable Organizations (QCOs) and Qualifying Foster Care Charitable Organizations (QFCOs) are certified by the Arizona Department of Revenue to receive contributions eligible for the tax credit. This certification only pertains to the Arizona tax credit program. This program does not apply to general licensing, operations, or the deductibility of donations to charitable organizations. To become a QCO or QFCO, a charitable organization must complete the application form and submit it along with required documentation to ADOR. See the application instructions for details.
If your organization meets the qualifications, ADOR will then send a certificate to the primary point of contact for the charitable organization as indicated on the application form. Because ADOR may need to contact the organization for a variety of purposes over time, it is critical that organizations provide updated primary point of contact information to ADOR if and when changes are made.
Charitable organizations may apply for certification at any time during the year. Certification is valid beginning January 1 of the year that an organization is approved. Applications will generally require two to four weeks for processing. ADOR may periodically request organizations to recertify their status, and will request specific information necessary to remain certified. If a QCO wishes to be considered a QFCO, a new application would be necessary.
To become a QCO, a charitable organization must complete the QCO Application Form and submit it along with required documentation to ADOR. To qualify, a QCO must meet ALL of the following provisions:
To become a QFCO, a charitable organization must complete the QFCO Application Form and submit it along with required documentation to ADOR. To qualify, a QFCO must meet ALL of the following provisions:
Qualifying services include cash assistance, medical care, child care, food, clothing, shelter, job placement and job training services or any other assistance that is reasonably necessary to meet immediate basic needs and that is provided and used in this state.
2022 Poverty Guidelines for the 48 Contiguous States and the District of Columbia
|Persons in Family||Annual Income Poverty Guideline|
|100% of Poverty Guidelines||150% of Poverty Guidelines|
For families / households
|add $4,720 for each additional person||add $7,080 for each additional person|
Source: Source: Federal Register, Vol. 86, No.19, February 1, 2021, pp.7732‐7734
Chronically ill or physically disabled individuals are individuals and whose primary diagnosis is a severe physical condition that may require ongoing, medical or surgical intervention.
Qualifying individuals are foster children (children placed in a foster home or child welfare agency) or a people who are under twenty-one years of age and participating in a transitional independent living program.
A Transitional Independent Living Program provides care and services that complement the person's own efforts to achieve self-sufficiency and to accept personal responsibility for preparing for and making the transition to adulthood.
QCO/QFCO Program Manager
Arizona Department of Revenue, OERA
P.O. Box 29099
Phoenix, AZ 85038
Email: [email protected]
Phone number: (602) 716-6372 ext. 2