For Individuals
TOTAL CONTRIBUTION AMOUNT
Each year, the Arizona Department of Revenue (AZDOR) sets the maximum allowable school tuition organization (STO) tax credits for individual taxpayers.
A “school tuition organization” (STO) is a 501(c)(3) organization certified by AZDOR to receive individual tax credit contributions. STOs must allocate at least 90% of their annual contributions to tuition aid scholarships or grants. They must also make their tuition aid scholarships or grants available to students of more than one qualified school.
2024
$2910: maximum combined AZ tax credits for a married filer.
$1459 maximum combined AZ tax credits for a single filer.
WHAT YOU NEED TO KNOW ABOUT THE ARIZONA PRIVATE SCHOOL TAX CREDIT
The Arizona tax credit for private school education allows a taxpayer to redirect their Arizona income tax to Brophy Community Foundation and receive a dollar-for-dollar income tax credit from the state. This credit is claimed when the taxpayer files their Arizona income tax return.
PRIVATE TUITION TAX CREDIT IN ARIZONA
There are two types of individual tax credits in Arizona:
1. ORIGINAL TAX CREDIT
Arizona tax law allows individual taxpayers an income tax credit of up to $731 (single and head of household) or $1459 (married filing jointly) for donations to Brophy Community Foundation.
2024 Donation deadline is April 15, 2025.
Tax credit for contributions to private schools (A.R.S. 43-1089)
2. SWITCHER OR PLUS TAX CREDIT
Arizona taxpayers who have maximized their annual donation for the ORIGINAL tax credit (stated above) can receive an additional PLUS income tax credit for giving more. For 2024, donations up to $728 (single and head of household) or $1,451 (married filing jointly) made to Brophy Community Foundation are eligible for this credit.
2024 Donation deadline is April 15, 2025.
Tax credit for contributions to private schools (A.R.S. 43-1089)