Donors

In accordance with Arizona Corporate Tax Credit Program (A.R.S. 43-1183) C-corporations and certain S-corporations, following donation regulations, may donate money to an STO and receive a tax credit on their Arizona corporate income tax return.

CTF encourages qualifying corporations who value education and educational choice, and who understand that today's students hold the promise of our future, to consider investing in that future by making a corporate income tax credit donation. Corporate income tax credit scholarships provide low-income students access to a high quality education. These scholarships have the potential to change the lives of students, their families, and their communities.

© 2011 Corporate Tax Foundation
A school tuition organization cannot award, restrict, or reserve scholarships solely on the basis of 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.