Arizona Charitable Tax Credit

Arizona Charitable Tax Credit 2017-01-30T18:03:41+00:00

The Arizona Working Poor Charitable Tax Credit helps low income developmentally disabled while reducing your state income tax.

One way to make a difference in the lives of the disabled is through the Arizona Charitable Tax Credit. A donation of any amount up to $200 per individual or $400 per couple may qualify you for a State income tax credit. This is not a deduction, but rather a credit against taxes you may have already paid or owe.

The tax credit is available to anyone who files itemized Arizona taxes. Contributions must be postmarked by Dec. 31.

How do I know if I qualify?

1) Prepare your state tax return – you must itemize!
2) Complete Arizona Tax Form 321 and include it with your state return.
3) Giving AND receiving is easier than ever.

  • Baseline year requirement has been eliminated.
  • The Arizona Charitable Tax Credit is completely separate from the Private School Tuition and Public School Activity tax credits
  • If you have no Arizona tax liability for the current year, you may carry the tax credit forward for up to five years.
  • Your donation may also be claimed as a charitable deduction on your federal income tax.
  • The need is great, and you can help. Please make your gift today.

Do I qualify for the credit if I do not owe taxes at year end?

The credit reduces your state tax liability independently from any tax that you may have withheld during the year. If you withheld an amount equal to or greater than your tax liability, the credit will increase your state tax refund.

Please Note: This is not professional or legal advice. Consult a tax advisor about your specific situation. For more information on the Arizona Charitable Tax Credit, ARS 43-1088, call the Arizona Department of Revenue at (602) 255-3381. Or, visit: Arizona Department of Revenue

For your convenience to download:
DEC AZ Donation Form
DEC AZ Donation Form (Online)
DEC Qualifying Certificate