There are two school tax credits available for individual taxpayers: one for contributions to public schools and one for contributions to Private School Tuition Organizations. For general information about school tax credits, see Brochure #707 - Private and Public School Tax Credit Information Publication.

An individual may claim a credit for making contributions or paying fees to a public school for support of extracurricular activities or character education programs. The public school tax credit is claimed by the individual taxpayer on Form 322.

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.)

An individual may claim a credit for making a donation to a School Tuition Organization for scholarships to private schools.  The maximum credit amount that may be taken for tax year 2010 and tax year 2011 is $500 for single, unmarried head of household and married filing separate filers and $1,000 for married filing joint filers.  This amount may change for tax year 2012.  The private school tuition tax credit is claimed by the individual taxpayer on Form 323.

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

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

The form on which school tuition organizations need to report for fiscal year 2011 can be found here.