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    Tax Credit Laws

    Individual Tax Credits

    Original Tax Credit Law (A.R.S. 43-1089)
    Overflow/PLUS/Switcher Tax Credit Law (A.R.S. 43-1089.03)

    STO Certification & Regulations

    Definitions (A.R.S. 43-1601)
    STO Certification (A.R.S. 43-1602)
    Operation Requirements, Notice, Qualified Schools (A.R.S. 43-1603)
    Annual Report (A.R.S. 43-1604)
    Audits and Financial Reviews (A.R.S. 43-1605)

    Other Statutes

    Donations via Payroll Withholding (A.R.S. 43-401)

    ADOR Publications

    Manual for School Tuition Organizations
    ADOR's School Tuition Organization Income Tax Credits in Arizona - Fiscal Year 2025

    PO Box 6580
    Chandler, AZ 85246
    Phone: 480.820.0403
    Fax: 480.820.2027

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    NOTICE: A school tuition organization cannot award, restrict, or reserve scholarships solely on the basis of a donor’s recommendation. 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. A.R.S. 43-1603 (C). Any designation of your own dependent as a potential recipient is prohibited.

    Tax Credit Laws

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    Making Christian Education affordable for everyone·

    Making Christian Education affordable for everyone·

    Making Christian Education affordable for everyone·

    Making Christian Education affordable for everyone·

    Making Christian Education affordable for everyone·

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