Credit for Contributions Made or Fees Paid to a Public School
An individual may claim a nonrefundable tax credit for making cash contributions or paying fees to a public school located in Arizona for support of extracurricular activities. The credit may only be used to the extent they reduce a tax liability to zero. Unused amounts may be carried forward for up to five consecutive tax years. A charter school is defined as a public school. Only schools that provide instruction in grades kindergarten through 12 are eligible for the credit.
What is an extracurricular activity? These are optional, noncredit, educational activities. Examples include field trips, fine arts, enrichment activities, athletic and music programs, and after school clubs.
The tax credit is available to all Arizona individual taxpayers regardless of whether or not they have children in school.
Make sure you receive a receipt for the contributions or qualifying fees paid. If you do not receive a receipt shortly after making a donation, contact the school and request one. The receipt should show the public school name, school district name and number, taxpayer name and address, amount paid, date paid, and a description of the activity or program being supported.
Fees paid to third-parties (PTA, school foundation, or school club) do not qualify for tax credits. Fees must be paid directly to the district or school.
Single taxpayers may contribute up to $200 and married taxpayers filing jointly may contribute up to $400.
Credit for Contributions to School Tuition Organizations
There are two private school tuition tax credits available.
- The Credit for contributions to private school tuition organizations. Under this credit, single taxpayers may contribute up to $535 and married taxpayers filing jointly may contribute up to $1070.
- the credit for contributions to certified school tuition organizations. Under this credit, single taxpayers may contribute up to $532 and married taxpayers filing jointly may contribute up to $1064.
Taxpayers who donate the maximum amount allowed under the Credit for Contributions to Private School Tuition Organizations may make an additional donation to a qualified school tuition organization and claim the additional Credit for Contributions to Certified School Tuition Organization.
For details see School Tax Credits for Individuals.