For Parents
It is our mission to make a private education part of your child’s life path, even if you thought it was not affordable. If you are looking to enroll a child or children, then you have come to the right place!
Arizona Tax Credit allows taxpayers to donate scholarship money to a student in grades K-12. You may apply for a scholarship directly from our website here. When we have received your completed application, your child will then become eligible for a scholarship award. Our organization awards Individual and Overflow/Plus scholarships twice a month.
We grant tuition assistance to students based on the financial and emotional circumstance, as well as recommendations from donors. Arizona Tax Credit also supports the Overflow/Plus tax credit that was set into place in 2012 by Governor Jan Brewer; along with the Low-Income Corporate Income Tax Credit Law that Arizona Tax Credit also supports.
If your school is not partnered with us at time of application we will contact your child’s school and encourage the administration to apply for a partnership with Arizona Tax Credit so more children can succeed in the future. Any private school in Arizona is an eligible partner.
Individual Tax Credit:
The 2023 Individual tax credit allows Arizona taxpayers to donate money to Arizona Tax Credit till April 15, 2024 and receive a 2023 tax credit of up to $1,308 for married couples filing jointly or $655 for single heads of a household. The Individual tax credit can be recommended toward a specific student and/or a specific school.
2024 Individual Tax Credit Donation: Single heads of the household $731 Married couples filing jointly $1459
Scholarship Guidelines:
- For K-12 students and preschool students with disabilities.
- AzTxCr cannot award scholarship solely based on donor recommendations.
- AzTxCr must consider financial need when awarding scholarships.
- No scholarship cap.
Scholarship Prerequisites:
A preschool student with disabilities must have an MET or IEP from an Arizona Public school (a 504 plan does not meet the requirement).
Overflow / Plus Tax Credit:
This new tax credit was signed by Governor Jan Brewer in February 2012 and became effective in August 2012. The Overflow/Plus tax credit can be received in addition to the Individual tax credit. A donor must first give the maximum toward the original tax credit, but then has the opportunity to give an additional $1,301 if married filing jointly or $652 for single filer till April 15, 2024 to claim the credit on their 2023 taxes.
2024 Overflow/Plus Tax Credit Donation: Single heads of the household $728 Married couples filing jointly $1451
Taxpayers may donate through April 15, 2024 and count their donation as tax credit in the preceding tax year(2023). Arizona Tax Credit then distributes those funds in the form of scholarships to students through participating private schools. The Individual tax credit / Overflow/Plus tax credit can be recommended toward a specific student and/or a specific school. Notifying your community of the tax benefits from donating to an STO can help encourage people to have a choice in how they spend their tax money. By helping children succeed, they can get a dollar-for-dollar tax credit on their Arizona state taxes.
Scholarship Guidelines
- For K-12 students and preschool students with disabilities.
- AzTxCr cannot award scholarship solely based on donor recommendations.
- AzTxCr must consider financial need when awarding scholarships.
- No scholarship cap.
- Priority given to students and siblings of students on the STO’s waitlist.
Scholarship Prerequisites
Students must meet one of the following prerequisites:
- A student who attended an Arizona public school as a full-time student for at least 90 days of the prior fiscal year and then transferred from the public school to a private school; OR
- A student who is enrolling in a private school kindergarten; OR
- A student who is enrolling in a private preschool program for students with disabilities; OR
- A student who is a dependent of a member of the armed forces of the United States who is stationed in Arizona pursuant to military orders.(preschool students must also have a MET or IEP from an Arizona public school; a 504 plan does not meet the requirement); OR
- Received an Overflow/Switcher individual scholarship under one of the above criteria in a prior year and the child continued to attend a private school in subsequent years; OR
- Received a Low-Income Corporate scholarship or a disabled/displaced Corporate scholarship in a prior year and the child continued to attend a private school in subsequent years.
Eligibility prerequisites have been expanded to include:
- The student was homeschooled immediately prior to enrolling in a private school.
- The student moved to Arizona from out of state immediately prior to enrolling in a private school.
- The student participated in the ESA program and did not accept or renew the scholarship in order to receive STO scholarships.
If you are applying for Overflow/Plus and Corporate funding awards, verification of eligibility is a requirement. You will need to include previous tax credit scholarships received (if not from Arizona Tax Credit) and/or records of previous public school attendance in order to be considered for Overflow/Plus and Corporate funding. The forms are readily available here:
Award letters from other STOs for your child or children are also acceptable forms of verification.
Low-Income Corporate Tax Credit
In 2006, the Arizona Corporate School Tuition Tax Credit law A.R.S. Section 43-1183 was passed to allow corporations to receive a dollar for dollar tax credit against the state income tax they owe to help children in low-income families.
Scholarship Guidelines
- For K-12 students and preschool students with disabilities.
- AzTxCr must consider financial need when awarding scholarships.
- Student’s family income cannot exceed 185% of the income required to qualify a child for reduced price lunches.
Scholarship Prerequisites
Student’s family income cannot exceed 185% of the income required to qualify a child for reduced price lunches AND the child or children must meet one of the following criteria:
- A student who attended an Arizona public school as a full-time student for at least 90 days of the prior fiscal year and then transferred from the public school to a private school; OR
- A student who is enrolling or enrolled in a private school kindergarten; OR
- A student who is enrolling in a private preschool program for students with disabilities (preschool students must have a MET or IEP from an Arizona public school; a 504 does not meet the requirement); OR
- A student who is a dependent of a member of the armed forces of the United States who is stationed in Arizona pursuant to military orders (preschool students must have a MET or IEP from an Arizona public school; a 504 does not meet the requirement); OR
- Received a Low-Income Corporate scholarship under one of the above criteria in a prior year and the child continued to attend a private school in subsequent years; OR
- Received an Individual scholarship or an Overflow/Switcher scholarship in a prior year and the child continued to attend a private school in subsequent years.
Eligibility prerequisites have been expanded to include:
- The student was homeschooled immediately prior to enrolling in a private school.
- The student moved to Arizona from out of state immediately prior to enrolling in a private school.
- The student participated in the ESA program and did not accept or renew the scholarship in order to receive STO scholarships.
Please note if your child or children have a contract with ESA (Empowerment Scholarship Account):The ESA statute (A.R.S. §15-2402(B)(3)) requires that while a parent has a contract with the ESA program, a student cannot receive both ESA and STO money for the same period. Tax credit scholarships and ESA funds cannot be used at the same time to pay a student’s tuition.
Scholarship Reporting Requirements FY 2022/2023
School tuition organizations are required by Arizona State law to disclose on their website the percentage and dollar amount of scholarships that were awarded to the following students whose family income is up to 185% of poverty level and meets the National School Lunch and Child Nutrition Acts for free or reduced-price lunches. We are also to include percentage and dollar amounts of scholarships that were awarded to students whose family income exceeds the threshold under the Act but does not exceed the 185% of the eligibility requirements from a family income of 185% to 342.25% of poverty level.
Original Individual Income Tax Credit
Total Dollar Amount of Scholarships Awarded: $337,832.99
Family Income up to 185% of Poverty Level: $61,282.05 (18.14%)
Family Income from 185% to 342.25% of Poverty Level: $100,373.11 (27.71%)
Switcher(Overflow/PLUS) Individual Income Tax Credit
Total Dollar Amount of Scholarships Awarded: $282,625.83
Family Income up to 185% of Poverty Level: $46,953.80 (16.61%)
Family Income from 185% to 342.25% of Poverty Level: $86,612.70 (30.65%)
Low-Income Corporate Income Tax Credit
Total Dollar Amount of Scholarships Awarded: $372,758.00
Family Income up to 185% of Poverty Level: $194,974.41 (52.31%)
Family Income from 185% to 342.25% of Poverty Level: $177,783.59 (47.69%)