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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

School Tax Credit Info

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 private schools and public schools as well was Corporate Income Tax Credits for 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.)

Private School Tuition Organizations

The Arizona Department of Revenue publishes the following list of Private School Tuition Organizations as a public service. This list may not be all encompassing. If your organization qualifies and you would like to be added to the list, please contact Georganna Meyer via e-mail or call (602) 716-6090.

For a printable listing click here (NOTE - These School Tuition Organizations are only those that have reported to the Arizona Department of Revenue.).
 

Private School Tax Credit Reports

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. School tuition organizations (STOs) must report the following information to the Arizona Department of Revenue by February 28:

  1. The name, address and contact name of the STO.
  2. The number of contributions received in the previous calendar year.
  3. The dollar amount of contributions received in the previous calendar year.
  4. The number of children awarded scholarships or grants during the previous calendar year.
  5. The dollar amount of scholarships and grants awarded during theprevious calendar year.
  6. The name and address of each qualified school receiving the scholarshipsor grant money, along with the number and dollar amount of scholarshipsor grants provided to each school.
ReportDescription
2008Private School Tax Credit Report 2008
2007Private School Tax Credit Report 2007
2006Private School Tax Credit Report 2006
2005Private School Tax Credit Report 2005
2004Private School Tax Credit Report 2004


Public School Tax Credit Reports

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 heads 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.

ReportDescription
2008Public School Tax Credit Report 2008
2007Public School Tax Credit Report 2007
2006Public School Tax Credit Report 2006
2005Public School Tax Credit Report 2005
2004Public School Tax Credit Report 2004


Corporate School Tax Credit Reports

Arizona’s corporate income tax credit for contributions to school tuition organizations is governed by A.R.S. § 43-1183. School tuition organizations (STOs) must report the following information to the Arizona Department of Revenue by June 30:

  1. The name, address and contact name for the STO.
  2. The number of contributions received in the previous calendar year.
  3. The dollar amount of contributions received in the previous calendar year.
  4. The number of children awarded scholarships or grants during the previous calendar year.
  5. The dollar amount of scholarships and grants awarded during the previous calendar year.
  6. The name and address of each school receiving the scholarships or grant money, along with the number and dollar amount of scholarships or grants provided to each school.
  7. Verification that an independent review of financial statements according to generally accepted accounting principals (GAAP) was completed by a certified public accountant for the previous calendar year.
ReportDescription
2008Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2008
2007Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2007
2006Corporate Income Tax Credit for Contributions To School Tuition Organizations - Reporting for 2006