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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.

Credit Approval

School Tuition Organizations may submit an application for credit approval using the form and instructions below.  Also provided are the approval process procedures.  Corporations interested in a corporate credit must contact a School Tuition Organization for donation approval.  Applications submitted by a corporation will not be accepted. 

Corporate Income Tax Credit for Donations to School Tuition Organizations - Low-Income Program Approval Procedures Application Form Available June 2015 Form Instructions Available June 2015
Corporate Income Tax Credit for Donations to School Tuition Organizations - Disabled/Displaced Program Approval Procedures Application Form Available June 2015 Form Instructions Available June 2015

Guidelines for School Tuition Organizations

Explanation of School Tuition Organization requirements for credit programs STO Manual  
STO Annual Activity Report for Low-Income Corporate Income Tax Credit Program - FY2014/15 Form Available June 2015 Instructions Available June 2015
STO Annual Activity Report for Disabled/Displaced Corporate Income Tax Credit Program - FY2014/15 Form Available June 2015 Instructions Available June 2015

 

Applying for Disabled/Displaced Scholarships

Students who are interested in receiving educational scholarships for disabled or displaced students must contact a School Tuition Organization to determine eligibility and to obtain a scholarship application. For more information,click here.