This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide assistance to residents of Arizona who either receive Temporary Assistance of Needy Families (TANF) benefits, are low-income residents of Arizona or are chronically ill or physically disabled children residing in Arizona.
For a list of Qualifying Charitable Organizations click here.
Starting with the 2013 tax year, taxpayers no longer have to itemize deductions to claim a credit for contributions to a Qualifying Charitable Organization. Starting with the 2016 tax year, the Maximum Credit for any Tax Year was increased from $200 to $400 for taxpayers filing Single or head of household and from $400 to $800 for taxpayers filing Married filing jointly. Also, the Donation Deadline was changed from December 31st to April 15th.
Maximum Credit for Any Tax Year
| Single or head of household: | $400 |
| Married filing jointly: | $800 |
The Arizona Charitable Tax Credit is in addition to and completely separate from the Private School Tuition and Public School Activity tax credits – you may participate in any or all three if you choose.
If you have no Arizona tax liability for the current year, you may carry the tax credit forward for up to five years.
Donation Deadline
April 15th
Form to File
Credit/Deduction Distinctions
Any charitable contribution that is included in itemized deductions on your federal return must be removed from your Arizona itemized deductions if the contributions were claimed as an Arizona credit. Donations made to organizations not listed on the department’s published website are typically allowable as deductions. You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return.