Arizona continues to offer several opportunities for residents to redirect a portion of their state tax liability toward organizations making a local impact. These dollar-for-dollar credits not only reduce what you owe the state but also directly benefit schools, charitable organizations, and Arizona families in need.
As of 2025, the updated limits are:
| Credit Type | Single | Married Filing Joint |
| Qualified Charitable Organization (QCO) | $495 | $987 |
| Qualified Foster Care Organization (QFCO) | $618 | $1,234 |
| Public / Charter School Credit | $200 | $400 |
| Certified School Tuition Organization (STO) | $1,535 | $3,062 |
| Military Family Relief Fund | $200 | $400 |
How These Credits Work
All credits are nonrefundable and provide a dollar-for-dollar reduction in your Arizona income tax. If your contributions exceed your tax liability, most unused portions can be carried forward for up to five years — except the Military Family Relief Fund credit, which must be used in the year donated.
Important Timing Note
Contributions made between January 1 and April 15, 2026, can typically be applied to either your 2025 or 2026 Arizona income tax return. Be sure to select the correct tax year when submitting your donation.
Eligible Organizations
Each credit category requires donations to eligible organizations listed by the Arizona Department of Revenue. These lists are updated annually — be sure to confirm your chosen organization’s current-year eligibility before donating.
- Qualified Charitable Organizations (QCO) List
- Qualified Foster Care Organizations (QFCO) List
- Public / Charter School List
- Certified School Tuition Organizations (STO) List
- Military Family Relief Fund Details
Why It Matters
By making these contributions, Arizona taxpayers can meaningfully support education, foster care programs, veterans, and families in need — all while reducing their state tax bill. For 2025, a married couple filing jointly could contribute up to $5,683 across all eligible categories.
Need Help Maximizing Your Impact?
HBL CPAs can help you plan your giving strategy to ensure you get the full benefit of available tax credits. Contact us before filing to verify eligibility and ensure your donations are applied correctly.
