April 15 is the deadline for taxpayers to claim tax credits on their 2019 individual income taxes for donations to qualifying charitable organizations, certified school tuition organizations (STOs), and public schools.
- Arizona provides two separate tax credits for individuals who make contributions to charitable organizations: one for donations to Qualifying Charitable Organizations (QCO) and the second for donations to Qualifying Foster Care Charitable Organizations (QFCO).
- Two separate nonrefundable tax credits are available to individuals for contributions made to a Certified School Tuition Organization, which provides scholarships for students enrolled in Arizona private schools.
- An individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in Arizona for support of eligible activities, programs, or purposes as defined by statute.
You can confirm certified qualifying charities for QCO and QFCO tax credits here. A taxpayer can only claim a tax credit for donations made to certified charities from the list for the year in which the donation was made. For example, donations made during 2020 must be to a charity shown on the 2020 QCO or QFCO list.
After confirming an organization is certified, taxpayers are required to use the “QCO Code” or “QFCO Code” to claim the tax credits for contributions.
Under current law, the date that taxpayers may elect to designate the taxable year within which these contributions apply remains April 15, 2020. State law does not authorize the Arizona Department of Revenue (ADOR) to alter the scope of these statutorily-provided credits.
For more information on Arizona’s charitable tax credits and forms to use, go to Arizona Tax Credits.