[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-6840":3},{"rec_id":4,"title":5,"text":6},"6840","What is a qualifying foster care charitable organization (QFCO)?","To see if a foster care charitable organization qualifies, you can check this \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=8&form=az_foster_care.pdf\" target=\"_blank\">list of qualifying foster care charities (QFCO)\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>, which shows QFCOs certified by the Arizona Department of Revenue (AZDOR) for 2025 and 2026.\r\n\u003Cbr>\u003Cbr>\r\nA 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 \u003Ca href=\"/freefile2025/answers?faq=10522\">services\u003C/a> to at least two hundred \u003Ca href=\"/freefile2025/answers?faq=10521\">qualified individuals\u003C/a> in Arizona. The charity must spend at least 50% of its budget on services to qualified individuals in Arizona.\r\n\u003Cbr>\u003Cbr>\r\nNote: A QFCO must be certified by the AZDOR for the year in which the donation was made. See the AZDOR \u003Ca href=\"https://azdor.gov/tax-credits/contributions-qcos-and-qfcos\" target=\"blank\">List of Qualifying Charities\u003Cspan class=\"append_external\" style=\"margin-right:4px;\"> \u003C/span>\u003C/a> for the most current lists.",1777391569089]