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State of Arizona
Department of Revenue
 

Contributions to Qualifying Charitable Organizations

An individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide assistance to residents of Arizona who receive Temporary Assistance of Needy Families (TANF) benefits, are low income residents of Arizona, or are children who have a chronic illness or physical disability.  In addition, a Qualifying Charitable Organization may be considered a Qualifying Foster Care Charitable Organization if it meets additional criteria in serving qualified individuals.  This page provides a current listing of Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations, details about the tax credit, information for taxpayers who want to claim the tax credit, and information for charities who want to apply to become considered as a Qualifying Charitable Organization or Qualifying Foster Care Charitable Organization.

Beginning with the 2016 tax year, donations to Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations are claimed as separate credits with separate limitations for each. Also beginning in 2016, credit eligible contributions made to either type of organization that are made on or before the 15th day of the fourth month following the close of the taxable year, may be applied to either the current or the preceding taxable year and are considered to have been made on the last day of that taxable year.

For a list qualifying organizations, click the appropriate link below:

2016

QCO

QFCO

*

2015

QCO

QFCO

*

2014

QCO

QFCO

Umbrella

2013

QCO

QFCO

Umbrella

2012

QCO

N/A

Umbrella

*As of 2015, the Department will no longer publish a list of umbrella-type organizations. Taxpayers may donate to a Qualifying Charitable Organization or Qualifying Foster Care Organization through an umbrella-type organization provided that the donation is designated to be directed to a Qualifying Charitable Organization or Qualifying Foster Care Organization that is certified by the Department.

Information for Taxpayers

  • Publication 710 - Credit for Contributions to Qualifying Charitable Organizations.
  • FAQs on how to claim the tax credit.

Information for Organizations