What is a qualifying foster care charitable organization (QFCO)?

To see if a foster care charitable organization qualifies, you can check this list of qualifying foster care charities (QFCO) , which shows QFCOs certified by the Arizona Department of Revenue (AZDOR) for 2025 and 2026.

A qualifying foster care charitable organization is a qualifying charitable organization that is exempt from federal income taxation or is a designated community action agency that receives community services block grant program monies and each operating year provides services to at least two hundred qualified individuals in Arizona. The charity must spend at least 50% of its budget on services to qualified individuals in Arizona.

Note: A QFCO must be certified by the AZDOR for the year in which the donation was made. See the AZDOR List of Qualifying Charities  for the most current lists.

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