Credits for Contributions to QCOs and QFCOs

The Department is posting finalized guidelines for Qualified Charitable Organizations. Please note that separate draft guidance for QFCOs will be published for public comment.

Arizona provides two separate tax credits for individuals who make contributions to charitable organizations: one for donations to Qualifying Charitable Organizations (QCO) and the second for donations to Qualifying Foster Care Charitable Organizations (QFCO). Individuals making cash donations made to these charities may claim these tax credits on their Arizona Personal Income Tax returns.

Effective in 2016, credit eligible contributions made on or before the 15th day of the fourth month following the close of the taxable year may be applied to either the current or the preceding taxable year and are considered to have been made on the last day of that taxable year.

Effective in 2018, the Arizona Department of Revenue has assigned a five (5) digit code number to identify each Qualifying Charitable Organization and Qualifying Foster Care Charitable Organization for Arizona tax credit purposes on Form 321 and Form 352, which is included with the Arizona income tax return. Taxpayers must use the “QCO code” or “QFCO code” of certified organizations to claim the tax credits for contributions QCOs or QFCOs. The department’s lists of qualifying charities include the code assigned to each organization.

 

Credit for Contributions to Qualifying Charitable Organizations

This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability. The tax credit is claimed on Form 321.

The maximum QCO credit donation amount for 2024:
$470 single, married filing separate or head of household; $938 married filing joint.

The maximum QCO credit donation amount for 2025:
$495 single, married filing separate or head of household; $987 married filing joint.

Please Note: Arizona law allows QCO donations made during 2024 or donations made from January 1, 2025 through April 15, 2025 to be claimed on the 2024 Arizona income tax return.  The maximum credit that can be claimed on the 2024 Arizona return for donations made to QCO's is $470 for single, married filing separate or head of household taxpayers, and $938 for married filing joint taxpayers.  If a taxpayer makes a QCO donation from January 1, 2025 through April 15, 2025 and wants to claim the higher 2025 maximum credit amount,  the taxpayer will need to claim the credit on the 2025 Arizona return filed in 2026.

 

Credit for Contributions to Qualifying Foster Care Charitable Organizations

This individual income tax credit is available for contributions to Qualifying Foster Care Charitable Organizations that provide immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability, and provide immediate basic needs to at least 200 qualifying individuals in the foster care system. The tax credit is claimed on Form 352.

The maximum QFCO credit donation amount for 2024:
$587 single, married filing separate or head of household; $1,173 married filing joint.

The maximum QFCO credit donation amount for 2025:
$618 single, married filing separate or head of household; $1,234 married filing joint.

Please Note: Arizona law allows QFCO donations made during 2024 or donations made from January 1, 2025 through April 15, 2025 to be claimed on the 2024 Arizona income tax return.  The maximum credit that can be claimed on the 2024 Arizona return for donations made to QFCO's is $587 for single, married filing separate and head of household taxpayers, and $1,173 for married filing joint taxpayers. If a taxpayer makes a QFCO donation from January 1, 2025 through April 15, 2025 and wants to claim the higher 2025 maximum credit amount, the taxpayer will need to claim the credit on the 2025 Arizona return filed in 2026.

 

List of Qualifying Charities

2025 QCO QFCO *
2024 QCO QFCO *
2023 QCO QFCO *
2022 QCO QFCO *
2021 QCO QFCO *
2020 QCO QFCO *
2019 QCO QFCO *
2018 QCO QFCO *
2017 QCO QFCO *
2016 QCO QFCO *
2015 QCO QFCO *
2014 QCO QFCO Umbrella
2013 QCO QFCO Umbrella
2012 QCO N/A Umbrella

 

*As of 2015, the Department will no longer publish a list of umbrella-type organizations. Taxpayers may donate to a Qualifying Charitable Organization through an umbrella-type organization provided that the donation is designated to be directed to a Qualifying Charitable Organization or that is certified by the Department.

 

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