Tax Credit

Arizona Education Tax Credit

Help guarantee our students experience all that high school has to offer! Contribute to student programs and activities at your high school through the Arizona Education Tax Credit, and you’ll receive a DOLLAR -FOR -DOLLAR TAX CREDIT!

Make a Tax Credit Donation Online

or complete our

Tax Credit Response Form

today! To learn more, please visit

Arizona Department of Revenue

Background

In 1997, the State Legislature passed a bill that allows a household to deduct as a credit, fees paid to schools for extracurricular activities.

Specifically, this bill:

Allows up to $200 state tax credit for single taxpayers or heads of household (lesser donations do qualify).

For married taxpayers that file a joint return, the credit cannot exceed $400. If married taxpayers file separate returns, each spouse may claim 1/2 of the credit that would have been allowed on a joint return.

Is a credit against state tax liability - NOT a deduction from income.

Requires the funds to be used toward EXTRACURRICULAR ACTIVITIES.

These credits are available only to individuals. Partnerships and corporations cannot pass the credits through to their partners or shareholders. The credits are also not available to trusts, estates, regular corporations, or corporations.

Any household may “donate” up to $400 to the school as an extracurricular gift. This gift qualifies the donor for the tax credit of the same amount. It is a transfer of revenue from the Department of Revenue to the local schools.

You may also designate a specific extracurricular group for which your donation may be applied. Examples of use of funds by Casa Grande Union High School District include Band, DECA, Student Council, and all athletic programs.

How To Make A Tax Credit Donation

Make a Tax Credit Donation Online or complete our Tax Credit Response Form. Online tax credit donations must be completed by April 15. Tax Credit Response Form donations must be postmarked or delivered to your high school's Bookstore by April 15. Make checks payable to "Casa Grande Union High School District". A receipt will be given or emailed to the donor.

The following information is required for the district’s report to the Arizona Department of Revenue to verify eligibility for the tax credit allowed by A.R.S. §43 - 1089.01:

Name, Address, Phone Number
Social Security Number
School (or schools if you want to split your donation)
Program (non-designated contributions will be applied to the general fund for extracurricular programs)
Amount (may be split between schools and/or programs)

Contact

Debold, Karen

Bookstore Technician

kdebold@cguhsd.org

View My Website

Office: 520-836-8500 x 3201

Links

Tax Credit Donations Online

Tax Credit Form

Non-Tax Credit Donations, Gifts, & Contributions Form

Frequently Asked Questions

Do I have to have children enrolled in school?

No - Any household can give up to $400 to be used toward extracurricular programs.

Do I have to live within the District?
No - Any individual who pays Arizona state tax can contribute.

What if the schools collect more fees than students participating?
The Department of Revenue has assured us that this statute allows us to collect unlimited funds.

Do I have to donate $200?
No - We are happy to receive any amount. However, you can take this credit on any tax liability for state income taxes up $200 on an individual tax return or $400 on a joint return. You may donate up to your $200 or $400 limit in installments during the calendar year or donate it at one time.

Can a taxpayer receive a refund of these credits?
No - The credits may only be used to the extent they reduce a tax liability to zero on yourArizona tax return. Any unused amounts may be carried forward for not more than five consecutive taxable years.

Is this a method for the District to request additional financial support?
No- This is simply a win-win opportunity for taxpayers to donate to a specific extracurricular program, thereby, helping kids and the program, while receiving a tax dollar-for-dollar break at the same time.

Can a taxpayer make a payment of fees to an organization (i.e. football boosters,band boosters, etc.) which then gives the funds in a lump sum to the school or directly pays for extracurricular activities?
No - ARS § 43-1089.01 requires that fees be paid “to a public school”. Therefore, the payment must be made directly to the public school only.