Notice: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.

The student deadline opens July 1 and ends January 31 of each school year.

Mission Statement

The objective of STAY is to give the opportunity to attend a private school to more children by effectively implementing the provisions of the Arizona Private School Tuition Tax Credit.

Program Overview

Incorporated in 1999, School Tuition Association of Yuma, Inc. (STAY) is an AZDOR certified Corporate STO (School Tuition Organization) and is a tax-exempt charitable organization pursuant to section 501(c)(3) of the Internal Revenue Code. (EIN #86-0947351)


Tax Credit Limits

1. Corporate Limits

The corporate tax credit donation limitation for fiscal year 2018/2019, (July 1, 2018 - June 30, 2019) is $89,161,006.

Low-Income Corporate Scholarship demographics based on household income for fiscal year ending June 30, 2018:
Household income up to 185% of poverty level.
Scholarship Dollars $324,685.00
% of Total Low-Income Scholarship Dollars 46.03%
Household income greater than 185% but not more than 342.25% of poverty level.
Scholarship Dollars $380,728.37
% of Total Low-Income Scholarship Dollars 53.97%

2. Individual Limits

Collectively, the limit for individuals for tax year 2018 is $2,213 (married filing jointly) or $1,107 (filing single or separately).

The way it works for tax purposes is as follows. Individual donations are applied to the "Original Individual Tax Credit" until the donor reaches their "tax credit limit" for the tax year. At that time, the excess dollars are applied to the new "Switcher Individual Tax Credit" until that credit is also maxed for the tax year. Any donations in excess of the total limit, $2,213(married filing jointly) or $1,107 (filing single or separately), are treated as donations which can be taken as itemized deductions on both your federal and state income tax returns.

  Original Individual Tax Credit (Claimed on Arizona Form 323)

  •   Donors that file married filing jointly, for income tax purposes, can take a tax credit up to $1,110.
  •   Donors that that do not file married filing jointly, for income tax purposes, can take a tax credit up to $555.
Original Individual Scholarship demographics based on household income for fiscal year ending June 30, 2018:
Household income up to 185% of poverty level.
Scholarship Dollars $28,111.40
% of Total Original Individual Scholarship Dollars 19.68%
Household income greater than 185% but not more than 342.25% of poverty level.
Scholarship Dollars $32,681.81
% of Total Original Individual Scholarship Dollars 22.88%

  Switcher Individual Tax Credit (Claimed on Arizona Form 348)

  •   Donors that file married filing jointly, for income tax purposes, can take a tax credit up to $1,103.
  •   Donors that that do not file married filing jointly, for income tax purposes, can take a tax credit up to $552.
Switcher Individual Scholarship demographics based on household income for fiscal year ending June 30, 2018:
Household income up to 185% of poverty level.
Scholarship Dollars $12,963.00
% of Total Switcher Scholarship Dollars 13.26%
Household income greater than 185% but not more than 342.25% of poverty level.
Scholarship Dollars $18,749.58
% of Total Switcher Scholarship Dollars 19.18%