Questions & Answers

What is the Credit for Public School Contributions?

You can claim a credit for cash contributions made and for certain fees paid to public schools in Arizona.

The credit is equal to the amount contributed or the amount of fees paid. However, for Single or Head of Household returns, the credit can't exceed $200. For Married Filing Jointly returns, the credit can't exceed $400. For Married Filing Separately returns, each spouse may claim only $200. If the allowable tax credit is more than your tax or if you have no tax, you may carry forward the unused credit for up to the next 5 years.

This credit is available only to individuals. Corporations may not claim this credit. A partnership may not pass the credit through to its partners. An S corporation may not pass the credit through to its shareholders.

To qualify for the credit, you must make contributions or pay fees to a public school in Arizona for the following purposes:

• standardized testing for college credit or readiness offered by a widely recognized and accepted educational testing organization
• the career and technical education industry certification assessment
• preparation courses and materials for standardized testing
• cardiopulmonary resuscitation training
• extracurricular activities
• character education programs
• from and after June 30, 2019, through June 30, 2022, contributions or fees paid for the following items qualify:
  1. acquiring capital items, as defined in the uniform system of financial records, including those items listed in section 15-903, subsection c, paragraphs 2 through 8
  2. community school meal programs
  3. student consumable health care supplies
  4. playground equipment and shade structures for playground equipment

See Credit for Public School Contributions Definitions and Details for more information.