Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
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.
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.
QCOs and QFCOs are periodically recertified to verify that they continue to meet legal requirements. Qualifying organizations do not need to recertify annually. Requests for recertification are sent to organizations and apply to the next calendar year. Recertification does not have a specific due date; however, donations made to the requested organizations after January 1 will not be eligible for the tax credit until those organizations have been recertified.
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.
2018 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 | |
1 | $12,140 | $18,210 |
2 | $16,460 | $24,690 |
3 | $20,780 | $31,170 |
4 | $25,100 | $37,650 |
5 | $29,420 | $44,130 |
6 | $33,740 | $50,610 |
7 | $38,060 | $57,090 |
8 | $42,380 | $63,570 |
For families / households |
add $4,320 for each additional person | add $6,480 for each additional person |
Source: Federal Register, Vol. 83, No. 12, January 18, 2018, pp. 2642-2644
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
Fax: 602-716-7991