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Arizona Charitable Tax Credit Donations

Child & Family Resources, Inc. is a qualified charitable organization (“QCO”, code 20343)
under the Arizona Charitable Tax Credit provisions. The QCO tax credit is a nonrefundable
credit that allows taxpayers to direct how they want their tax dollars to be spent, based on
cash contributions made to eligible organizations.

The maximum allowable limit for the dollar-for-dollar tax credit match for a QCO is $421 for an individual and $841 for married filing jointly. Married filing separately and heads of households filers also have $421 limits each.


The maximum QCO credit donation amount for 2023:

  • $421 single, married filing separate or head of household
  • $841 married filing joint.

The maximum QCO credit donation amount for 2024:

  • $470 single, married filing separate or head of household
  • $938 married filing joint.

Yes! The Arizona Department of Revenue keeps an updated list of QCOs on their website. You can donate to multiple QCOs and take the credit up to the annual limit.

Cash contributions (such as contributions made via credit card or check) qualify for the credit. Noncash contributions (such as donations of household items,toys, or clothing) do not qualify for the credit.

All the information needed to claim the credit should be found on the donation receipt/letter received from the organization after the donation is made. The QCO tax credit is claimed on Arizona Form 321 and the following information is needed to complete the form:
1. The organization’s name
2. Donation date
3. Donation amount
4. Qualified charity code (Child & Family Resources, Inc.’s code is 20343)

Unused credits can be carried forward and used on your future Arizona individual income tax returns for five years. Ex: You donate $400 to Child & Family Resources, Inc. during 2022 but your Arizona tax liability is only $150.$150 of the credit is utilized on your 2022 Arizona income tax return to bring your tax liability down to $0. A credit of $250 will carryforward to be used on your 2023 return, with any remaining unused amount carried forward to 2024, etc.

Yes! Arizona has multiple types of credits available to taxpayers, including credits to public schools, private school tuition organizations, and qualified foster care organizations (QCFOs). Each credit has its own annual limit and list of qualifying organizations. Check out the Arizona Department of Revenue’s tax credits website here for more information on each credit type, including the list of qualified organizations for each credit.

Donations can be made either during the calendar year or between January 1st and tax day (April 15) of the following year and still count as prior year donations. The maximum credit that can be claimed on the 2023 Arizona return for donations made to QCO’s is $421 for single, married filing separate or head of household taxpayers, and $841 for married filing joint taxpayers.  If a taxpayer makes a QCO donation from January 1, 2024, through April 15, 2024, and wants to claim the higher 2024 maximum credit amount,  the taxpayer will need to claim the credit on the 2024 Arizona return filed in 2025.

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Additional Resources

Support Child and Family Resources to Make a Difference

We hope we’ve helped you in understanding how to best utilize your Arizona state tax credits. When
you are evaluating charitable organizations for your next tax credit donation, please consider supporting
Child and Family Resources. With your donation, we can make a difference in the lives of children across
the state of Arizona!

CFR Tax Credit Handout

DISCLAIMER: This material has been prepared for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult with your professional advisor(s) prior to acting on the information in this guide.

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