PRIVATE SCHOOL TUITION ORGANIZATIONS

There are three school tax credits available for individual taxpayers: one for contributions to public schools and two for contributions to Private School Tuition Organizations.

The Original Individual Tax Credit Program allows Arizona taxpayers to make a contribution to a School Tuition Organization that will help to fund private school students’ tuition. In 2012, the Overflow/PLUS/”Switcher” Individual Tax Credit Program was signed into law, allowing donors to claim an additional tax credit OVER AND ABOVE the Original. Donors must first meet the Original Program maximum in order to claim the Overflow tax credit. Overflow Tax Credit donation revenues may only be allocated to students that meet certain criteria as determined by Arizona state law.
Maximum Credit by Tax Year

ORIGINAL TAX CREDIT PROGRAM

Single or head of household 2016: $545
Single or head of household 2017: $546

Married filing jointly 2016: $1,090
Married filing jointly 2017: $1,092
OVERFLOW/PLUS/SWITCHER TAX CREDIT PROGRAM

Single or head of household 2016: $542
Single or head of household 2017: $543

Married filing jointly 2016: $1,083
Married filing jointly 2017: $1,085
Donation Deadline

April 15 (for previous tax year)
*For a 2016 tax credit, the donation deadline is April 17, 2017, to match the tax filing deadline.
Form(s) to File

ORIGINAL TAX CREDIT PROGRAM

OVERFLOW/PLUS/SWITCHER TAX CREDIT PROGRAM

Information for Donors

What is a School Tuition Organization (STO)?

A school tuition organization is one that is tax exempt under Section 501(c)(3) of the Internal Revenue Code, allocates at least 90 percent of its annual contributions to scholarships or grants and makes its scholarships/grants available to students of more than one qualified school.

What is a qualified school?

A qualified school is a non-governmental preschool for disabled students, or a non-governmental primary or secondary school located in Arizona. The school cannot discriminate on the basis of race, color, disability, familial status or national origin. The primary school begins with kindergarten, and the secondary school ends with grade 12. Qualified schools must also require all teaching staff and personnel that have unsupervised contact with the students to be fingerprinted.
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