INDIVIDUAL TAX CREDITS

All taxpayers in Arizona qualify for this tax credit. You can donate all or a portion of your Arizona state tax liability to a School Tuition Organization (Academic Opportunity of Arizona). This is a dollar-for-dollar tax credit against what you owe the state of Arizona. *Arizona law (ARS 43-1089)*

​For tax year 2025, married couples filing jointly can claim a maximum credit of up to $3,062and a single taxpayer can claim up to $1,535. These amounts reflect both of Arizona's Original and Overflow Tax Credits for individual taxpayers in 2025.
*You must contribute the full "Original" amount to qualify for the additional "Overflow" credit.

​We support all qualifying children in K-12th grade across Arizona who are living with a disability and/or low-income hardships. Since 2015 we have partnered with 85+ schools throughout AZ. All scholarships are issued to qualified and verified students and schools.

You may donate at any time of the year! For donations made between January 1st and Tax Day, the donor can choose to claim the tax credit for the previous or current tax year. If claiming for the previous tax year, donations must be made by the time you file your taxes or by Tax Day, whichever comes first. Even if you file an extension, your donation must be postmarked or submitted online prior to midnight on Tax Day.

Donate online through our secure Donor Page

Donations to Academic Opportunity of Arizona for the Original Tax Credit are claimed using Arizona Form 323. Donations made for the Overflow Tax Credit are claimed using Arizona Form 348. Forms are also available at azdor.gov *Please consult with your tax professional

Yes, your receipt will be automatically emailed to you in real time at the completion of your donation. Please always download or print a copy for your records.

You receive a refund when you overpay toward your state taxes throughout the year.
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A credit is very different from a refund. Dollar for dollar, a credit offsets the tax you owe the state. Arizona gives you credit for each dollar you donate up to your state tax liability or the stated maximum, whichever is less.
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When you take advantage of a tax credit, if you normally get a refund, you’ll get a bigger refund! Likewise, at the end of the year, if you typically owe tax, you’ll owe less or now receive a refund.

90% of donated funds are awarded as scholarships.

​Yes, you may identify a specific school and your donation will be used to award scholarships among applicants from that school. A current list of our Partner Schools can be found here.

In addition, you may also recommend an eligible K-12 student (or preschooler with disabilities) who is not your child or dependent. Please note, Overflow Scholarships can only be awarded to students who qualify to receive them.

​Families may not “swap” donations by recommending each other’s children. The law states, “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.”

Per the ADOR, donor names may not be shared with scholarship recipients. In addition, as a 501(c)(3) charitable organization, we are required by federal law to maintain donor confidentiality.

Arizona tax credit law prohibits STOs from awarding, designating, or reserving scholarships based solely on a donor’s recommendation. Therefore, donation amounts for recommendations are not disclosed since there are no guarantees to scholarships that have not been awarded yet.