ARIZONA CHRISTIAN STUDENT TUITION ORGANIZATION

Arizona Tuition Tax Credit

In 1997 the Arizona State Legislature enacted ARS § 43-1089, the Arizona Private School Tuition Tax Credit Law. Subsequently the Arizona Supreme Court upheld the constitutionality of this law.  This law allows a married couple to donate up to $1000 a year and receive a dollar-for- dollar credit on their Arizona state income tax return.  A single taxpayer may donate up to $500.

Because this is a tax credit, you have the opportunity under Arizona law to direct a portion of what otherwise would be a state income tax payment to ultimately help a child pay elementary tuition at Christ Church School which greatly benefits both the child and Arizona’s taxpayers.

Public schools have a similar tax credit program. We encourage you to make a donation directly to a public school. The public school donation is a maximum of $400 for married persons filing jointly and $200 for a single person filing individually. That donation is specifically limited to use for extra-curricular activities. You are permitted to donate to both the STO of your choice ($1,000) and to a public school ($400) for a combined $1,400 per year in Arizona education state income tax credits. Please consult your tax adviser on this or any other matters that effect your tax planning.

We almost exclusively use ACSTO as our school tuition organization (STO).  There are many others that are available to you also.

The contribution is made through the STO (school tuition organization) and not through CCS. Please do not send your STO donation directly to SCA. Please click one of the links below to access more information regarding the process of making the donation through the STO.