PUBLIC SCHOOL

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

Donation Deadline

2015 & prior: December 31
Beginning in 2016: April 15 (for previous tax year)

Form to File

Program Criteria

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:

  1. Be sponsored by the district/school
  2. Be for enrolled students
  3. Be optional
  4. Be non-credit
  5. Supplement the district/school’s educational program
  6. Involve a fee for participation
  7. Have its fee paid directly to the district/school
  8. Have its fee adopted by the Governing Board at a public meeting after notice to all parents of enrolled students
  9. Have its all or part of its fee waived, as authorized by the Governing Board, if it creates an economic hardship for a student

Resources

  • Generate a Department-of-Education-sponsored listing of the public & charter schools within Arizona. You can make your donation directly to the institution you choose to support.
  • ADOR Publication (with FAQ)