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State of Arizona
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FAQ’s for Taxpayers - Credit For Contributions To A Qualifying Charitable Organization

For a list of Qualifying Charitable Organizations click here.

What is the tax credit for charitable organizations?

You may claim a tax credit for voluntary cash contributions you make during any taxable year to a qualifying charitable organization.

How do I claim the credit?

You report the name of the qualifying charitable organization you donated to as well as the dollar amount of your donation to the Department of Revenue on forms provided by the department.

How much can I claim for the credit?

Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $200. Taxpayers that file as “married filing joint” may claim a maximum credit of $400. Taxpayers filing as “married filing separate” may claim a maximum credit of $200.

Do I have to itemize deductions to claim the credit?

Yes. You must itemize deductions on your Arizona state income tax return even though you may not have itemized your deductions on your federal return.

Do I claim my charitable contribution as a tax credit or a deduction?

You may only claim a tax credit for your charitable contribution on your Arizona state return if the organization you donated to is considered a Qualifying Charitable Organization. A complete listing of Qualifying Charitable Organizations is published on the Department of Revenue’s website. Donations made to organizations not listed on the department’s published website are typically allowable as deductions. You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return.

How do I know which organization is eligible for my donation?

You can view the listing of qualifying charitable organizations on the Department of Revenue website at any time. You can also ask the charitable organization to see a copy of the qualifying charitable organization certificate issued by the department to the charitable organization. You can also contact the department to see if the charitable organization is a qualifying charitable organization.

Can I give to a qualifying charitable organization through an umbrella-type charitable organization?

Yes. You must designate that the donation is directed to a member charitable organization or member group fund that would qualify on a stand-alone basis.

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