Individual FAQs

Arizona law allows a dollar-for-dollar state income tax credit for donations to the Brophy Community Foundation, an Arizona Department of Revenue certified school tuition organization (defined below). Your donation will give students, with a verified financial need, tuition assistance so they can afford a K-12 private school education.

For 2024, you can donate up to $2,910 as a married couple filing jointly and $1,459 as a single filer.

  • MARRIED: $1,459 (ORIGINAL) + $1,451 (PLUS) = $2,910
  • SINGLE: $728 (ORIGINAL) + $728 (PLUS) = $1,459

The maximum tax credit amounts are adjusted annually based on increases of the Metropolitan Phoenix Consumer Price Index (CPI) of the preceding year. You must first donate the maximum for the Original tax credit before anything can count toward the PLUS tax credit. If you have no Arizona income tax liability, you cannot receive a tax credit. However, we are a qualified non-profit for charitable donations. Federal Identification Number is 86-0929111.

You must make a cash contribution to the Brophy Community Foundation by April 15th of the year immediately following tax year you are filing. Checks, Visa, MasterCard, American Express, Discover and ACH/Wire are accepted. You may also donate online.

Yes, if you have paid your taxes and contribute to the Brophy Community Foundation, you will receive a credit from the Arizona Department of Revenue in and for the amount you have overpaid. The credit may carry forward up to five years.

No, the amount claimed as a tax credit on your Arizona State tax return cannot be claimed as an Arizona income tax deduction.

Brophy Community Foundation is a federally tax exempt 501(c)(3) charitable organization. For federal tax purposes, you should consult your tax adviser concerning federal deductibility.

A tax credit is significantly more beneficial than a deduction. A tax credit reduces your Arizona taxes dollar-for-dollar while a deduction reduces the taxable income upon which taxes are calculated.

Yes, the Brophy Community Foundation qualifies for employer matching funds programs. You can double your contribution by checking with your employer.

Review your state tax return from last year. If your income has not changed much, you can get an idea of what your state tax liability will be for the current year. You should also check with your tax advisor.

No, you do not need to itemize. Every Arizona income taxpayer can claim the tax credit by filing forms 301 and 323 and 348.

The Brophy Community Foundation will send you a letter of acknowledgment for your tax records. The credit may be claimed on the designated lines of your Arizona individual income tax return and by completing forms 301 and 323 and 348.

No, all donations are placed in a general fund and distributed to students based on verified financial need. Brophy Community Foundation has never accepted donor designated contributions. Per Arizona law, a school tuition organization cannot award, restrict or reserve scholarships solely on the basis of 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.

Yes, additional individual income tax credits are 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. For more information about these two additional credits, visit the Arizona Department of Revenue website by clicking here.

Yes, you may make an additional $400/$200 donation as married/single taxpayers toward public school extracurricular activities and character development, and claim it as a tax credit. Public school donations are made directly to the public school, not to Brophy Community Foundation. Public school tax credit donation deadline is also April 15th of the year immediately following tax year you are filing. You can donate toward both the public and the private school tax credits, but the combination should still be equal to or less than your personal tax liability.

Qualified school means a preschool that offers services to students with disabilities, nongovernmental primary or secondary school that is located in Arizona and that does not discriminate based on race, color, disability, familial status or national origin. All teaching staff and personnel that have unsupervised contact with students are required to be fingerprinted. Qualified school does not include a charter school or any program operated by a charter school.

A school tuition organization is a charitable 501(c)(3) organization that must:

  1. allocate at least 90% of its annual contributions to scholarships;
  2. not limit the availability of scholarships to students of one school;
  3. allow ADOR to verify that the scholarships issued are awarded to students attending a qualified school;
  4. not knowingly collude with any other STO to circumvent the limits of the low-income corporate scholarship;
  5. include on the organization’s website, if one exists, the percentage and total dollar amount of educational scholarships and tuition grants awarded during the previous fiscal year to (a) students whose family income is up to 185% of poverty level and (b) students whose family income is greater than 185% of poverty level but not more than 342.25% of poverty level;
  6. not award scholarships to students who are simultaneously enrolled in a district school or charter school and a qualified school; and
  7. follow all other statutory requirements in A.R.S. § 43-1183 or Title 43, Chapter 15.

Simply provide all requested documentation and return by due date. Click on our link “Apply for Financial Aid” where you will be able to apply online with FACTS. If you have questions, contact Heather Chapman at 602-264-5291 ext. 6227 or hchapman@brophyprep.org

Brophy Community Foundation contracts with an independent service, FACTS, that processes and reviews all financial aid applications, including tax returns and W-2s and calculates financial need of each family. Awards are based on verified financial need and distributed to students attending Brophy College Prep, Loyola Academy and 37 other schools statewide.