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State of Arizona
Department of Revenue
Setting the Standard for Tax Services

School Tuition Organization Scholarships for Disabled/Displaced Students

A.R.S § 43-1505 allows School Tuition Organizations that receive corporate contributions pursuant to A.R.S §§ 20-224.07 and 43-1184 to provide educational scholarships for qualified disabled and displaced students to attend a qualified Arizona private school.
A qualified disabled/displaced student is a student who has been either:
  • Identified as having a disability under Section 504 of the Rehabilitation Act or identified at any time by a school district as a child with a disability as defined in § 15-761 or a child with a disability who is eligible to receive services from a school district under § 15-763, or
  • Placed in foster care in Arizona pursuant to A.R.S. Title 8, Chapter 5 at any time before the student graduates from high school or obtains a general equivalency diploma.
A qualified disabled/displaced student applicant must also meet one of the following requirements:
  • Student has been enrolled in an Arizona public primary or secondary school (K-12th grade) or an Arizona public preschool program for students with disabilities for 90 days of the prior school year or one full semester of the current school year.
  • Student is currently enrolled or will enroll next school year in a qualified Arizona private school kindergarten program or a qualified Arizona private school preschool program for students with disabilities.
  • Student is a dependent of a member of the US Armed Forces that is stationed in Arizona pursuant to military orders. 
Step 1 – Submit Application for Eligibility to the Arizona Department of Revenue

Students who are interested in receiving a disabled/displaced scholarship from a School Tuition Organization must first complete the Application for Eligibility in order to determine if student is eligible to be placed on the list of qualified students. The application for eligibility must be submitted to the Arizona Department of Revenue (contact information provided on application).  Only applications for the 2013/14 school year are currently being processed.
Please note that students placed on the qualified student list are not guaranteed a scholarship. 
Step 2 - Apply for a Disabled/Displaced Scholarship with a School Tuition Organization

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.
Pursuant to A.R.S § 43-1505 (B), a School Tuition Organization may provide scholarships to qualified students in an amount not to exceed the cost of tuition for the student to attend a qualified school or 90% of state aid that that would otherwise be computed for the student as provided in A.R.S. Title 15, Chapter 9, Article 5, whichever is less. A School Tuition Organization may award any amount of scholarship up to the eligible amount allowed by statute.  Therefore you may want to contact more than one organization. 

A qualified school is defined as a preschool that offers services to students with disabilities, nongovernmental primary school or secondary school that is located in Arizona and that does not discriminate on the basis of race, color, disability, familial status or national origin and that requires all teaching staff and personnel that have unsupervised contact with students to be fingerprinted.
For questions regarding the School Tuition Organization Scholarships for Disabled/Displaced Students, please contact Karen Jacobs at (602) 716-6923 or kjacobs@azdor.gov.
For questions regarding Empowerment Scholarship Accounts which are administered by the Arizona Department of Education (ADE), please visit the ADE website (http://www.azed.gov/esa/).