The Credit for Donations Made to Qualifying Charitable Organizations is a dollar-for-dollar charitable contribution you can give to 501(c)(3) corporations (nonprofits). Gifts made between January 1, 2023 and April 15, 2024 may qualify as a credit with the State of Arizona toward your 2023 tax liability, up to $841 for couples that file their taxes jointly and $421 for individuals. Gifts made between January 1, 2024 and April 15, 2025 may qualify as a credit with the State of Arizona toward your 2024 tax liability up to $938 for couples that file their taxes jointly, and $470 for individuals. If you are making your gift between January 1 and April 15, you can choose which tax year you are claiming it for.
The credit is available only to individuals or couples filing jointly who have a state of Arizona tax liability You report the name of the Qualifying Charitable Organization you donated to as well as the dollar amount of your donation to the Department of Revenue on Form 321.
You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return. You can claim a federal income tax deduction as well as a refundable Arizona income tax credit.
Yes, you can claim a tax credit for contributions to Qualifying Charitable Organizations in addition to the Public School Tax Credit, Arizona Military Family Relief Fund, the Private School Tax Credit for School Tuition, and Qualified Foster Care Organizations (RISE & DREAM Foundation does not qualify for the Foster Care Organizations tax credit.)
Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $421. Taxpayers that file as “married filing joint” may claim a maximum credit of $841. This is a maximum – you may claim your contributions below this amount as well.
Beginning with the 2016 tax year, credit eligible contributions made to a Qualifying Charitable Organization or Qualifying Foster Care Charitable Organization that are made on or before April 15th (the 15th day of the fourth month following the close of the taxable year) may be applied to either the current or the preceding taxable year and is considered to have been made on the last day of that taxable year. Contributions made from January 1, 2023 through April 15, 2024 can qualify for the 2023 tax year.
Our Federal Tax Identification Number is 83-0531174 and Qualifying Charitable Organization (QCO) code is 22699.
This is not intended to provide tax or legal advice. Please consult the Arizona Department of Revenue (AZDOR.gov), the Internal Revenue Service (IRS.gov), or a tax adviser for specific guidance.
Your donation will help us to continue our mission of supporting our community. Every dollar counts and will make a difference in the lives of those we serve.
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