Arizona · Your 2026 giving guide

Give with purpose.
Plan with confidence.

Five ways to give. One place to get started.

Choose a cause you care about, make a qualifying contribution, and claim the credit on your Arizona return. Within the limits, each dollar of credit reduces your state income tax by one dollar.

Dollar for dollar

Your gift can lower your state tax.

Say your Arizona income tax is $1,200 before these credits. If you qualify for a $400 public-school credit, that tax drops to $800. You gave $400 to the school, and your state tax fell by $400.

Already paid through withholding or estimated payments? A credit can still help by increasing the refund of those payments. It cannot reduce your Arizona tax below zero or guarantee a refund larger than what you paid in.

The benefit is having a say in where some of your state tax dollars go. I can help you choose an amount that fits your return, so you can give with a plan.

There is still time for 2026

Know your amount.
Know your date.

Charities & schools: April 15, 2027

You have through April 15, 2027 to make qualifying charity, foster-care, public-school, and private-school contributions for your 2026 return. Choose 2026 when the recipient asks which tax year the gift is for.

Military Family Relief Fund: December 31, 2026

Military Family Relief Fund works differently: give by December 31, 2026, before its statewide $1 million tax-credit cap fills. Save the receipt confirming your donation qualifies.

2026 contribution-credit limits
Giving categorySingle /
Head of household
Married
filing jointly
QCO charitiesForm 321$506$1,009
Foster-care charitiesForm 352$632$1,262
Public schoolsForm 322$200$400
Private STO: OriginalForm 323$787$1,570
Private STO: SwitcherForm 348$784$1,561
Military Family Relief FundForm 340$200$400

Private-school giving has two credits—Original and Switcher—within one category. Their limits are separate. Reach the Original donation maximum before using Switcher.

These are annual maximums, not amounts everyone should donate. Gifts to several recipients in one category share that category’s limit. Let’s check what you can use before you give.

Married filing separately?

Married filing separately? Let’s check your share of the joint limit before you donate. The single column may not be the right amount for you.

Planning ahead? See the 2027 limits.
2027 contribution-credit limits
Giving categorySingle /
Head of household
Married
filing jointly
QCO charitiesForm 321$513$1,022
Foster-care charitiesForm 352$640$1,278
Public schoolsForm 322$200$400
Private STO: OriginalForm 323$797$1,589
Private STO: SwitcherForm 348$794$1,580
Military Family Relief FundForm 340$200$400

Use these only for a gift claimed on your 2027 return. A gift made in early 2027 for 2026 still uses the 2026 limits. Check recipient qualification for the year you donate.

Programs, lists & the details you need

Where would you like to help?

Download the approved-organization and school lists right here. These are official reference copies for 2026. Before paying, check the program’s current list too. If you give in early 2027 for your 2026 return, confirm that the recipient is qualified when you make the gift.

Charities that help with everyday needsArizona Form 321

Give to an approved Arizona charity that helps people with everyday needs, such as food, shelter, or care. Choose an organization on the QCO list so your gift goes to the right place.

2026: $506 single / head of household · $1,009 married filing jointly

Keep its five-digit QCO code with your receipt. This credit is for money you give, rather than donated items or volunteer time.

Updated October 21, 2026 · 23 pages

Foster-care charitiesArizona Form 352

Help an approved organization serving children in foster care and eligible young people who have left care. This has its own limit, separate from the QCO charity credit.

2026: $632 single / head of household · $1,262 married filing jointly

Use the five-digit QFCO code. Count the gift here once, rather than also including it as a QCO donation.

Updated October 7, 2026 · 2 pages

Public & charter schoolsArizona Form 322

Support an Arizona public or charter school through a qualifying contribution or fee. Activities, college-readiness testing, character education, and other approved school purposes can qualify.

2026: $200 single / head of household · $400 married filing jointly

Keep the school’s nine-digit CTDS code and a receipt showing what the payment supports. Ask the school for its tax-credit payment link; a PTA or booster-club gift is not automatically the same thing.

2026 school list · January 2, 2026 · 28 pages

Which school payments qualify?

Some public-school purposes have specific rules. Through June 30, 2029, approved uses can also include certain school equipment, community meal programs, student health supplies, and playground equipment or shade. Paying for your own meal card does not count. Ask the school which payment qualifies.

Private-school scholarshipsOriginal + Switcher / Overflow

Private-school tuition organizations: Original · Form 323

Give to a certified school tuition organization, usually called an STO. It uses donations to award scholarships for Arizona private schools.

2026: $787 single / head of household · $1,570 married filing jointly

This is a donation to the STO, rather than payment of a tuition bill. Ask which schools it works with and save the donation receipt.

Private-school tuition organizations: Switcher / Overflow · Form 348

Want to give more? Once you have donated the full Original amount, an additional eligible gift can count toward the Switcher credit, also called Overflow.

2026: $784 single / head of household · $1,561 married filing jointly

Keep the Original and Switcher amounts separate. The same dollar cannot count toward both.

Certified individual STOs · Updated March 10, 2026 · 6 pages

A note about scholarships for family members

Do not direct a donation to your own dependent or arrange a donation swap with another family. The STO decides the scholarships; a recommendation cannot be a condition of your gift or a guaranteed award.

Military Family Relief FundArizona Form 340

Help Arizona service members, veterans, and their families with financial hardships connected to military service. Give directly through the Arizona Department of Veterans’ Services.

2026: $200 single / head of household · $400 married filing jointly

For a 2026 credit, contribute by December 31, 2026, while tax-credit donations are still being accepted. The statewide $1 million cap is first come, first served. Keep the department’s receipt confirming that your gift qualifies. Unused credit does not carry forward.

One state-administered fund, so there is no organization-code list to choose from. Check availability on the program page before donating.

I’ll help you put it together.

  1. Let’s check an amount

    I can help estimate how much Arizona tax you have available for credits before you send the money. We’ll account for credits you already have.

  2. Choose your recipient

    Use the list and program link for the category you choose. Give through the recipient’s official page and select the right tax year.

  3. Keep the confirmation

    Save the receipt, amount, date, intended tax year, and any QCO, QFCO, or school CTDS code. For an STO, keep Original and Switcher amounts clear.

  4. Send it through TaxDome

    Upload those records securely. I’ll work the credits into your return and check any eligible carryforward.

Book a Tax Guidance Session ↗

A few common questions.

How much should I contribute?

Start with your expected Arizona tax, rather than your refund or balance due. Your donation, the category limit, other credits, and unused prior credits all affect what you can use. You do not need to give the maximum.

Can I give to more than one organization?

Yes. Gifts in the same category share its annual limit. You can use more than one category, but each gift is counted once.

Do I have to itemize?

No. You can use these Arizona credits with the standard deduction if you otherwise qualify.

What if I donate in early 2027?

For the charity and school programs, an eligible gift made by April 15, 2027 can go on your 2026 return. Use the 2026 limits and confirm the recipient’s current qualification. Never claim that same gift for both years. Military Family Relief Fund does not use this April window.

What happens if I cannot use it all?

The charity and school credits may carry forward for up to five years if you cannot use an eligible credit right away. Military Family Relief Fund has no carryforward. Giving more than a category allows does not automatically create a credit for later.

Does this affect my federal deduction?

We’ll handle the federal return separately. A gift cannot count as both an Arizona credit and an Arizona charitable deduction. Federal charitable deductions generally must be reduced by the state credit you receive or expect.

Sources & review date

Reviewed October 28, 2026. This is a guide to five common giving categories, rather than every Arizona credit. Your return determines the claim. Keep the official PDF lists as reference copies and check current qualification before giving.

Handled Tax & Advisory