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Certified School Tuition Organizations (STOs) are established to receive income tax credit contributions that fund scholarships for students to attend qualified private schools located in Arizona (A.R.S. Title 43, Chapters 15 and 16). A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) may apply to ADOR for certification as an STO. Once certified, an STO may receive tax credit donations from individual and/or corporate taxpayers.
Requirements for an STO to be eligible for and retain certification for receiving tax credit donations: