The latest valid Arizona qualifying charitable organization (QCO) codes can be found at this link:
https://azdor.gov/tax-credits/contributions-qcos-and-qfcos
A QCO must be certified by the Arizona Department of Revenue (ADOR) for the year in which the contribution was made. If the organization you contributed to isn't found on this list, you may not qualify for this credit.
Contributions Made in 2026:
If you made a qualifying contribution in 2026 which you intend to include on your 2025 return, it's possible the QCO simply hasn't been re-qualified by the ADOR for 2026 yet. If this QCO qualified for 2025, it's quite likely it will re-qualify for 2026.
If a QCO isn't yet qualified for 2026 and you have a contribution made in 2026 to that QCO, you have a few potential options to avoid your Arizona return being rejected by the ADOR:
- Contact the QCO to ask when they will be re-qualified and resubmit your Arizona return at that time.
- Remove the contribution from your Arizona return and file your Arizona return now with the intention to amend your Arizona return later if the QCO re-qualifies when you can officially claim the credit.
- Remove the contribution from your Arizona return and file your Arizona return now with the intention to claim the credit on your 2026 return instead, if the QCO re-qualifies for 2026.