- Main AZ tax credits page: Tax Credits | Arizona Department of Revenue (azdor.gov)
- 2024 qualified charitable org (QCO) list: https://azdor.gov/sites/default/files/2024-01/CREDITS_2024_qco.pdf
- 2024 qualified foster care charitable org list (QFCO): https://azdor.gov/sites/default/files/2024-01/CREDITS_2024_qfco.pdf
- List of public schools and their school district: https://azdor.gov/sites/default/files/2023-03/PUBLICATION_ADESchoolListing.pdf
Turn Your Arizona Taxes into Help for Local Families
The Arizona Charitable Tax Credit allows you to donate to qualifying nonprofits and receive a dollar-for-dollar credit on your state taxes. That means your donation can directly reduce the amount you owe or increase your refund, at no extra cost to you.
Here’s some more good news: when you give to Child & Family Resources, you’re choosing exactly where you want some of those tax dollars to go, and making a real difference in the lives of Arizona children and families.
Child & Family Resources is a Qualified Charitable Organization (QCO #20343), which means your donation may qualify for this dollar-for-dollar tax credit on your Arizona state taxes. This isn’t just a deduction, it’s money off what you owe, or more back in your refund.
For 2025, you can give up to:
- $495 if you file as a single person, head of household, or married filing separately
- $987 if you’re married and file jointly
Your gift helps us provide vital support to children and families in need, and thanks to the Arizona Charitable Tax Credit, you can make a meaningful impact without spending a penny more than you already owe in taxes.
It’s a powerful way to give back, and it’s easy.
Let your taxes do something meaningful this year.
FAQs
How much can I donate each tax year to qualified charitable organizations (QCOs) like Child & Family Resources, Inc?
The maximum QCO credit donation amount for 2025:
$495 single, married filing separate or head of household; $987 married filing joint.
Can I donate to multiple charities and still receive the credit?
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.
I don’t usually have to pay the State each April. Could I still benefit?
Yes! The credit reduces your state tax liability. After applying all credits and deductions, you might be eligible for a refund if state taxes were withheld from your paycheck or if you paid estimated taxes. By lowering your initial liability, the credit could either decrease the amount you owe to the state or increase your refund.
But I thought this was a nonrefundable credit.
When we talk about refunds, there are two important points to understand:
- As a “nonrefundable” credit, you can’t receive a credit that exceeds your tax liability (the amount you owe the state before applying any credits or deductions—think of it as the amount at the top of your tax form). However, you can carry any unused credit forward for
up to five years. - If you prepaid your taxes through paycheck withholding or estimated payments, the credit can still increase your refund. This is because the credit reduces your tax liability, which might result in a refund if your prepayments exceed your final tax liability.
Can I make my charitable donation using payroll deductions?
Yes. Please consult your employer to set up your payroll deduction. Your pay stub will act as proof of your donation.
What type of donations qualify for the credit?
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.
What information will I need for my Arizona individual income tax return to claim 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)
What happens if my Arizona income tax liability is less than the amount I donated?
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 2025 but your Arizona tax liability is only $150. $150 of the credit is utilized on your 2025 Arizona income tax return to bring your tax liability down to $0. A credit of $250 will carryforward to be used on your 2026 return, with any remaining unused amount carried forward to 2027, etc.
Are there other Arizona tax credits?
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.
What is the deadline for making an eligible contribution?
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 2025 Arizona return for donations made to QCO’s is $495 single, married filing separate or head of household, and $987 for married filing jointly taxpayers.
If a taxpayer makes a QCO donation from January 1, 2026, through April 15, 2026, and wants to claim the higher 2026 maximum credit amount, the taxpayer will need to claim the credit on the 2026 Arizona return filed in 2027.
Additional Resources
- List of private school tuition organizations: https://azdor.gov/sites/default/files/2023-06/REPORTS_sto-i-list.pdf
- AZ Tax Credit Funds website: Start the Process – AZ Tax Credit Funds
- AZ Military Family Relief Fund website: https://dvs.az.gov/donate/military-family-relief-fund-2024
- An additional credit option with a $470 S, $938 MFJ annual limit. Donations are limited to $1M in total per year. Usually reaches this cap during the fall. If a donation is made towards this program, claim on Form 340.