Commonly Asked Questions
Who can make a contribution?
We can accept contributions only from individuals. We cannot accept
contributions from businesses or corporations.
Do I have to have children enrolled in school?
No- Any Arizona individual paying state income tax can make a tax credit
contribution to be used towards extra curricular fees.
Do I have to live within the District?
No- Any individual who pays
Do I have to donate the full $200 or $400?
No - But remember, you can take this credit on any tax liability for state
income taxes up to $200 on an individual tax return, or $400 on a joint
return. You may donate up to your $200 or $400 limit in installments during
the calendar year or donate it at one time.
How does this work on my tax return?
As an example, let's say you made a $400 tax credit contribution. When you
file your state taxes, you will note the credit with a 322 form.
(downloadable from the State.) If your State tax return calculates to a $500
refund, applying the credit will increase your refund to $900. If your State
tax return calculates to a $400 liability (you owe) then applying the credit
will reduce your liability to $0.00.
Can a taxpayer receive a refund of these credits?
No - The credits may only be used to the extent they reduce a tax liability
to zero on your
forward for not more than five consecutive taxable years.
Can a taxpayer make a payment of fees to an organization (e.g.,
No - ARS § 43-1089.01 requires that the fees be paid "to a public school".
Therefore, the payment must be made directly to the public school only..
