亚利桑那州对符合资格的慈善组织的税收抵免

Arizona offers many opportunities to claim tax credits for Qualifying Charitable Organizations, including Foster Care tax credits on Arizona personal income tax. Also, there are credits for donating to public schools and Certified School Tuition Organizations.
Contributions to Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations
Arizona provides two separate tax credits for individuals who make contributions to charitable organizations: one for donations to Qualifying Charitable2021年的慈善捐款 Organizations (QCO) and the second for donations to Qualifying Foster Care Charitable Organizations (QFCO). Individuals making cash donations made to these charities may claim these tax credits on their Arizona personal income tax returns.
有效的2016年, credit eligible contributions made on or before 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 are considered to have been made on the last day of that taxable year.
有效的2018年, the Arizona Department of Revenue has assigned a five (5) digit code number to identify each Qualifying Charitable Organization and Qualifying Foster Care Charitable Organization for Arizona tax credit purposes on Form 321 and Form 352, 它包含在亚利桑那州的所得税申报单中. 税payers must use the “QCO Code” or “QFCO Code” of certified organizations to claim the tax credits for contributions QCOs or QFCOs. The department’s lists of qualifying charities include the code assigned to each organization.
Credits for Contributions to Certified School Tuition Organizations
Arizona provides tax credits for contributions made to Certified School Tuition Organizations which provide scholarships to students enrolled in Arizona private schools. Credits are available for donations made by individual taxpayers and for donations made by corporate taxpayers.
个别纳税人
Two separate nonrefundable tax credits are available to individuals for contributions made to a Certified School Tuition Organization which provides scholarships for students enrolled in Arizona private schools. An individual who is a shareholder of an S corporation may also claim two separate nonrefundable credits for contributions made by the S corporation when the S corporation qualifies for a corporate credit and elects to pass the credit through to its individual shareholders.
Credit for Contributions to Private School Tuition Organizations (Original Individual Income 税 Credit)
2021纳税年度, 每人最多可赊账611美元, 户主和已婚人士分开填写 and $1,221对已婚共同提交.
Credit for Contributions to Certified School Tuition Organizations (Switcher Individual Income 税 Credit)
The tax credit is is available to individual taxpayers who donate the maximum amount allowed under the Credit for Contributions to Private School Tuition Organizations and make an additional donation to a Certified School Tuition Organization. 2021纳税年度, 每人最多可赊账608美元, 户主和已婚人士分开填写 and $1,214适用于已婚的共同提交人.
Credit for Business Contributions by an S Corporation to School Tuition Organizations
The tax credit is available for individual shareholders to claim their pro rata amount of contributions made by an S corporation to a Certified School Tuition Organization.
Credit for Business Contributions by an S Corporation to School Tuition Organizations for Displaced Student or Students with Disabilities
This tax credit is available for individual shareholders to claim their pro rata amount of contributions made by an S corporation to a Certified School Tuition Organization.
税收抵免
纳税人供款或缴费
An individual may claim a nonrefundable tax credit for making contributions or paying fees directly to an Arizona public school for support of eligible activities, 项目, 或法律规定的目的. The maximum credit allowed is $400 for married filing joint filers and $200 for single, 户主和已婚人士分开填写.
For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers report the school’s County Code, 类型代码, 和地区代码 & Site Number (CTDS) number on Form 322, 它包含在亚利桑那州的所得税申报单中.
The CTDS is a nine (9) digit number that the Arizona Department of Education uses to identify Arizona public and charter schools.
为军人家属救助基金捐款
The Arizona Department of Veterans’ AG真人平台 offers a nonrefundable individual tax credit for cash donations made to the Military Family Relief fund.
Contact one of our accountants or CPAs about questions regarding how to take advantage of these tax credits.

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