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.
An individual may claim a credit for making contributions or paying fees to a public school for support of extracurricular activities or character education programs. These are school-sponsored activities that require enrolled students to pay a fee in order to participate. You are allowed to specify which programs you would like your contribution to support when making a donation.
Maximum Credit for Any Tax Year
Single or head of household: $200
Married filing jointly: $400
2015 & prior: December 31
Beginning in 2016: April 15 (for previous tax year)
Form to File
What is a character education program?
A character education program is a program defined in A.R.S. § 15-719. Each district may develop its own course of study for each grade. At a minimum, the character education program must include:
- Instruction in the definition and application of at least six of the following character traits: truthfulness, responsibility, compassion, diligence, sincerity, trustworthiness, respect, attentiveness, obedience, orderliness, forgiveness, virtue, fairness, caring, citizenship and integrity
- Use of activities, discussions and presentations to illustrate and reinforce the application of the character traits
- Presentations by teachers or mentors who demonstrate the character traits
Tax-Credit-Eligible Extracurricular Activities
In accordance with A.R.S. § 15-342(24) and § 43-1089.01(G)(2), the activity must:
- Be sponsored by the district/school
- Be for enrolled students
- Be optional
- Be non-credit
- Supplement the district/school’s educational program
- ￼Involve a fee for participation
- Have its fee paid directly to the district/school
- Have its fee adopted by the Governing Board at a public meeting after notice to all parents of enrolled students
- Have its all or part of its fee waived, as authorized by the Governing Board, if it creates an economic hardship for a student