Tax credit disclosure
Last updated: March 30, 2026
1. Purpose of this disclosure
Arizona Christian Tuition (“ACT”) is a School Tuition Organization (“STO”) recognized under Arizona law. This page provides general information about Arizona’s individual and corporate private school tax credit programs as they relate to donations made through ACT. It is for informational purposes only and is not tax, legal, or financial advice.
2. Not a deduction — Arizona tax credits
Qualifying contributions to a certified STO may be eligible for an Arizona tax credit (subject to annual caps and eligibility rules established by Arizona statute and the Arizona Department of Revenue). A credit generally reduces your Arizona tax liability dollar-for-dollar within applicable limits, which differs from a charitable deduction on your federal return. Your specific outcome depends on your tax situation.
3. Annual limits and program types
Arizona law establishes separate credit programs (for example, individual credits for original and switcher/overflow categories and credits for corporate contributions where applicable). Maximum credit amounts, carryforward rules, and deadlines change with legislation. Always verify current limits, deadlines, and definitions with official ADOR guidance and a qualified tax professional before relying on any figures shown on our website or materials.
4. Recommendations and designation
Donors may be able to recommend a student or school for scholarship consideration, subject to STO policies and Arizona law. Recommendations are not guaranteed awards and must be administered in compliance with statutory requirements. ACT retains discretion and obligations consistent with its certification and governing law.
5. Receipts and documentation
ACT will provide acknowledgment or receipt documentation for qualifying donations in accordance with our procedures and applicable law. Retain your records for your tax preparer and any ADOR inquiries.
6. Federal income tax
The federal income tax treatment of donations to an STO may differ from the Arizona credit. The IRS and your advisor can help you understand whether any portion is deductible for federal purposes and how the Arizona credit interacts with your overall return.
7. Changes in law
Tax laws and STO rules may change. ACT may update site content to reflect general developments, but we do not warrant that any summary is complete or current. Official sources and professional advice control.
8. Organization information
Arizona Christian Tuition operates as a nonprofit organization in support of private school tuition assistance in Arizona. Publicly available organizational details (including EIN and certification status) are posted or provided upon request as required by law. Our site footer may display a placeholder EIN until final publication — confirm the correct EIN on official filings and receipts.
9. Official ADOR forms and instructions
Selected Arizona Department of Revenue publications for recent tax years are available below as PDFs (form and instructions). ACT hosts copies for donor convenience; the authoritative versions are published by the Arizona Department of Revenue.
10. Contact
For questions about donations, receipts, or program administration, use our Contact page. For tax questions, consult the Arizona Department of Revenue and a licensed CPA or tax attorney.