FAQs  |  Contact Us  |  Site Map    skip navigation
AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Corporate Tuition Tax Credits

There are two separate corporation tuition tax credits. The first credit is for corporate contributions to School Tuition Organizations (claimed by the corporation on Form 335) and the second is for corporate contributions to School Tuition Organizations for scholarships for displaced students or students with disabilities (claimed by the corporation on Form 341). Below, you will find the link for the approval applications, instructions and procedures.

For a list of School Tuition Organizations certified to receive donations for the corporate income tax credit click here.

Credit Approval

School Tuition Organizations may submit an application for credit approval using the form and instructions below.  Also, please read the instructions and the applicable Implementation Procedures.

Available Forms

Form NameGet FormGet Instructions
Application for Approval for the Corporate Income Tax Credit for Donations to School Tuition OrganizationsDownload FormDownload Instructions
Implementation - Corporate Income Tax Tuition Credit ProceduresDownload Form 
Implementation - Corporate Income Tax Credit For Disabled/Displaced Students ProceduresDownload Form 

Guidelines for School Tuition Organizations

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

The form on which school tuition organizations need to report on the low-income corporate income tax credit program for fiscal year 2013 can be found here.  Instructions for the fiscal year report can be found here.

The form on which school tuition organizations need to report on the disabled/displaced corporate income tax credit program for fiscal year 2013 can be found here.  Instructions for the fiscal year report can be found here.

 

 

Applying for Disabled/Displaced Scholarships

Students who are interested in receiving educational scholarships for disabled or displaced students from a School Tuition Organization must first complete an Application for Eligibility to be placed on a list of qualified students.  For more information,click here.

Qualified students interested in receiving scholarships provided by the School Tuition Organizations must contact a School Tuition Organization for a scholarship application.  For a list of School Tuition Organizations certified to receive donations for the corporate income tax credit click here.