Public & Charter Schools

How do the education tax credits work?

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in this state for support of eligible activities, programs or purposes as defined by statute. 

An update for 2023-24: For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers to report the school’s nine-digit CTDS number on Form 322, which is included with the Arizona income tax return. CTDS stands for County code, Type code, and District code & Site number. 

All Arizona public and charter schools qualify for this credit. 

Arizona School for the Arts

Arizona School for the Arts is a public charter school in the Central Arts District of Phoenix that inspires creative thinkers and leaders through an innovative concentration in college preparation informed by the performing arts. 

Established in 1995, ASA prepares its graduates for competitive colleges, universities, conservatories and careers in the arts. Its distinctive curriculum draws more than 840 students from Maricopa County grades 5-12 each year. Students are equipped with the tools and experiences necessary to think critically, solve problems, cultivate creativity, communicate with confidence, collaborate with others and be empathetic leaders. Alongside the academic and performing arts learning, the school offers character-building Life Skills classes and over 40 extracurricular clubs. By providing a tax credit gift and becoming an ASA supporter, you can help ensure these valuable programs remain available to hundreds of young people.

Public & Charter Schools | Tax Code 078722001

BASIS Charter Schools

BASIS Charter Schools provides K-12 students with a world-class, tuition-free education.

BASIS Charter Schools are tuition-free public charter schools that offer an acclaimed curriculum, a well-balanced variety of academic courses, and a strong student support system. We believe that extracurricular programs are essential to a well-rounded school experience. These activities support students’ interests outside the classroom in areas such as athletics, fine arts, clubs, social-emotional programs, field trips and more. Your tax-deductible donation may be used to benefit extracurricular programs, consumable healthcare supplies or capital items at any of our schools.

Public & Charter Schools

GateWay Early College High School

Located at GateWay Community College, GateWay Early College High School (serving students grades 9–12) inspires and empowers students to succeed in learning and in life.

GateWay Early College High School (GWECHS) allows students to earn a high school diploma and an associate degree through concurrent high school and college enrollment. The first of its kind in Phoenix, GWECHS is focused on rigor and high achievement for students who might never have the opportunities available to others based on their family needs or limits. Your donations enable students to participate in extracurricular activities not available through school funding. Families often can’t afford to cover their children’s participation; your donation opens the doors for them to experience these opportunities.

Public & Charter Schools

Private School Tuition and School Tuition Organizations

How do the education tax credits work? 

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified Private School Tuition Organizations that provide tuition scholarships to students attending K-12 Arizona private schools. 

Individual taxpayers (single, head of household and married filing separately) will claim the first $655 of their donations from Form 323. Once that contribution is made, taxpayers are eligible to also give to the School Tuition Organization Tax Credit, up to $652 for individuals, using Form 348. 

Married taxpayers filing jointly will claim the first $1,308 of their donations on Form 323. Once that contribution is made, married taxpayers may claim the School Tuition Organization Tax Credit for another $1,301 on Form 348. 

Arizona corporations and insurance companies who pay premium taxes in Arizona are also eligible to make School Tuition Organization Tax Credit donations. Contact your preferred School Tuition Organization for more information. 

Notice: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent. 

Academic Opportunity of Arizona

We’re on a mission to provide life-changing opportunities for children living with disabilities and low-income hardship throughout Arizona. 

Academic Opportunity of Arizona prioritizes support for disabled students across the state. AOA allocates crucial funding to schools like Lauren’s Institute for Education (LIFE), which offers specialized instruction. With a collaborative team of therapists, they provide an exceptional educational experience for each student, ensuring holistic development. AOA also partners with Special Olympics of Arizona, furthering their commitment to inclusivity, accomplishment and fostering a sense of belonging. Through these initiatives, AOA doesn’t just provide tuition assistance; it nurtures potential, independence and a brighter future for all of Arizona.

Private School Tuition & School Tuition Organizations

All Saints’ Episcopal Day School

Established in 1963, All Saints’ Episcopal Day School is an independent pre-K through 8th-grade school centered on educating children — mind, body and soul — in a nurturing community. 

At All Saints’, we believe a child’s socioeconomic status should not determine their access to top-quality education. We are deeply committed to providing access to our exceptional education to families across the socioeconomic spectrum. One in four All Saints’ students receives support through our Indexed Tuition Program or other programs. All Saints’ partners with the Arizona Episcopal Schools Foundation (AESF) to continue our legacy of inclusivity and provide opportunities for all students. Tax credits directly support our Indexed Tuition Program, which allows families to pay tuition based on their unique circumstances and financial resources.

Private School Tuition & School Tuition Organizations

Arizona Private Education Scholarship Fund

We are committed to graciously serving Arizona families by providing tuition assistance for their children’s private education while honoring the generosity of every donor.

APESF has been awarding Private School Tax Credit tuition scholarships to K-12 students attending Arizona private schools for 25 years. Anyone who owes Arizona state income taxes can donate to APESF and receive a dollar-for-dollar credit on their Arizona taxes. No donation is too small, and every gift makes a difference!

APESF is proud to:
• Award scholarships MONTHLY to provide tuition assistance to families as soon as possible.
• Award Original, Switcher, Low-Income and Disabled/Displaced Scholarships, giving students more opportunities for awards.
• Allow student or school recommendations with every donation. 
• Provide friendly and trustworthy guidance to parents and donors.

Private School Tuition & School Tuition Organizations

Brophy Community Foundation

Guided by Jesuit principles, the Brophy Community Foundation’s mission is to ensure that Arizona K-12 students with verified financial need can afford a quality private school education.

The Brophy Community Foundation has provided private school education to K-12 students in Arizona with verified financial need since 1998. BCF awards tuition aid to students at Brophy College Preparatory, Loyola Academy, as well as 38 schools across Arizona. Tuition aid is awarded based on verified need, with over $8 million distributed to over 2,200 students last year. BCF keeps its operating costs below 5 percent, which is half the maximum limit of 10 percent mandated by legislation, allowing for more tuition aid to be dispersed. In addition, BCF offers an internship program that matches high school seniors who receive tuition assistance with corporate partners.

Private School Tuition & School Tuition Organizations

Catholic Education Arizona

We provide scholarships to underserved students to change lives, serve society and transform culture.

Catholic Education Arizona offers families the ability to provide a quality education for their children through Arizona Individual and Corporate tax credits, donations and planned gifts. Every child should have equal opportunity to pursue the education that best meets their needs and the ability to reach their highest potential. Choose where a portion of your tax dollars are spent! 99.4 percent of our students graduate, and 97 percent matriculate to higher education, trade school or enter military service. Working together, Catholic Education Arizona and Arizona taxpayers are creating future leaders!

Private School Tuition & School Tuition Organizations

New Way Academy

New Way Academy provides a dynamic school experience that empowers children with learning differences, in 2nd through 12th grade, to maximize their potential and prepare for life beyond our doors.

For students attending New Way Academy, accessing differentiated instruction and a modified school environment is essential to their success. Families join our community in desperate need of a change for their child, and your tax dollars can help make it possible. Our School Tuition Organization, Financial Assistance for Independent Schools, makes a New Way education accessible. Arizona private school tax credit contributions provide a dollar-for-dollar impact in the lives of our students with the greatest financial needs.

Private School Tuition & School Tuition Organizations

Xavier College Prep

Xavier College Preparatory is a Catholic community that strives to prepare young women of faith with the knowledge, skills and integrity to meet the challenges of a changing global society in a positive and productive manner, celebrating unity.

Xavier’s academic, technology, arts and sports programs are nationally recognized. Educating the whole person — intellectually, spiritually, artistically and physically — is our goal. Students go on to make their mark on the world. One hundred percent of Xavier graduates are accepted to four-year colleges and universities — many are the first in their families. When you participate in the Arizona tuition tax credit, you receive a dollar-for-dollar credit and provide essential scholarship funding for the 45 percent of students who qualify for assistance.

Private School Tuition & School Tuition Organizations

From Frontdoors Magazine

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