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.

Parent Center

Download the full brochure

Parents often find it difficult to explain the program to people they talk to. We want to make this process as easy as possible for parents to raise funds for their child's education. Here are some helpful tools:

Donation Request Letter 
Sometimes parents feel self-concious asking for donations face to face. This sample letter may be the solution to that hurdle. 

Explaining a Credit 

  • Many taxpayers do not know the difference between a Credit and a Deduction. A tax credit is a dollar-for-dollar reduction of the income tax you owe. For example, if you owe $1,000 in federal taxes but are eligible for a $1,000 tax credit, your net liability drops to zero.  Essentially, a tax credit offsets the amount of taxes you owe. Unlike tax deductions and exemptions, which reduce the amount of your taxable income, tax credits reduce the amount of taxes you owe. Here are some additional helpful points:
    • A Credit reduces taxes owed dollar-for-dollar while a deduction reduces taxable income. Taxable income is used to determine the taxes owed. In effect, the benefit of a deduction depends on the tax bracket of the donor. The benefit of a Deduction ranges from 0% to 5% of the donation. The benefit of a Credit is 100%.
  • How do I know if I am paying Arizona Taxes?
    • Look at Line 40 of Arizona Tax Form 140. If that number is greater than 0, you pay Arizona Income Tax.
  • What does Arizona Tax Liability mean?
    • Simply put, if you pay income taxes to Arizona, you have an Arizona Tax Liability.