Arizona Income Tax Credit for Donations to Qualifying Charitable Organizations
Your tax credit gift of $841 stabilizes families in crisis
The Credit for Donations Made to Qualifying Charitable Organizations is a dollar-for-dollar charitable contribution you can give to 501(c)(3) corporations (nonprofits). Gifts made between January 1, 2023 and April 15, 2024 may qualify as a credit with the State of Arizona toward your 2023 tax liability, up to $841 for couples that file their taxes jointly and $421 for individuals. Gifts made between January 1, 2024 and April 15, 2025 may qualify as a credit with the State of Arizona toward your 2024 tax liability up to $938 for couples that file their taxes jointly, and $470 for individuals. If you are making your gift between January 1 and April 15, you can choose which tax year you are claiming it for.
How do I claim the credit for contributions to Qualifying Charitable Organizations?
The credit is available only to individuals or couples filing jointly who have a state of Arizona tax liability You report the name of the Qualifying Charitable Organization you donated to as well as the dollar amount of your donation to the Department of Revenue on Form 321. You must also total your nonrefundable individual tax credits on Form 301 and include all applicable forms when you file your tax return.
Download Form 301
Download Form 321
Visit the Arizona Department of Revenue for more information.
Can I also claim a deduction for contributions to Qualifying Charitable Organizations?
You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return. You can claim a federal income tax deduction as well as a refundable Arizona income tax credit.
Can I claim the credit for contributions to Qualifying Charitable Organizations in addition to other Arizona tax credits?
Yes, you can claim a tax credit for contributions to Qualifying Charitable Organizations in addition to the Public School Tax Credit, Arizona Military Family Relief Fund, the Private School Tax Credit for School Tuition, and Qualified Foster Care Organizations (LSS-SW does not qualify for the Foster Care Organizations tax credit.)
How much can I claim for the credit for contributions to Qualifying Charitable Organizations?
Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $421. Taxpayers that file as “married filing joint” may claim a maximum credit of $841. This is a maximum – you may claim your contributions below this amount as well.
What is the period for making eligible contributions?
Beginning with the 2016 tax year, credit eligible contributions made to a Qualifying Charitable Organization or Qualifying Foster Care Charitable Organization that are made on or before April 15th (the 15th day of the fourth month following the close of the taxable year) may be applied to either the current or the preceding taxable year and is considered to have been made on the last day of that taxable year. Contributions made from January 1, 2023 through April 15, 2024 can qualify for the 2023 tax year.
Is the credit refundable?
A credit is possible only if you have an Arizona income tax obligation and if the credit claimed is less than your Arizona tax obligation. If the credit claimed is more than your current year Arizona tax obligations, the unused credit may be carried forward up to 5 years.
What is your Federal Tax ID and QCO Code?
Our Federal Tax Identification Number is 86-0252302 and Qualifying Charitable Organization (QCO) code is 20277.
This is not intended to provide tax or legal advice. Please consult the Arizona Department of Revenue (AZDOR.gov), the Internal Revenue Service (IRS.gov), or a tax adviser for specific guidance.