For general information about school tax credits, see Brochure #707 - Private and Public School Tax Credit Information Publication.  Annual reports for Individual Income Tax Credits for public schools as well as Individual and Corporate Income Tax Credits for private schools can be found below.

• To obtain a Department of Education sponsored listing of the public and charter schools within Arizona click HERE (NOTE - This link is being provided as a public service. The Department of Revenue does not maintain a list of public schools.)
• For a list of School Tuition Organizations certified to receive donations for the private school individual income tax credit click here.
• For a list of School Tuition Organizations certified to receive donations for the private school corporate income tax credit click here.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or head of household taxpayers and up to $400 for married taxpayers that file a joint return.

Public School Report - This form is to be used by a public school to provide information regarding fees or cash contributions that were received for the support of extracurricular activities or character education programs.

Extracurricular activities are school sponsored activities that require enrolled students to pay a fee in order to participate.  To determine if an extracurricular activity is tax credit eligible and other guidelines click here.

Arizona has three income tax credits for contributions made to School Tuition Organizations (STOs) which provide scholarships to students to attend private schools.  One credit is for donations by individuals and the other two credits are for corporate donations.

• Individual Donations to Private School Tuition Organizations Report
  Arizona’s individual income tax credit for contributions to school tuition organizations, referred to as the private school tax credit, is governed by A.R.S. §43-1089.  The credit is equal to the amount contributed up to $500 for single or head of household taxpayers and up to $1,000 for married taxpayers that file a joint return.
• Corporate Donations to Private School Tuition Organizations Report
  Arizona’s corporate income tax credit for contributions to school tuition organizations for low-income students is governed by A.R.S. § 43-1183 and A.R.S. § 20-224.06. The corporate income tax credit for contributions to school tuition organizations for disabled/displaced students is governed by A.R.S. § 43-1184 and A.R.S. § 20-224.07.

A detailed explanation of school tuition organization requirements for each of four possible credit/donation programs can be found here.