Tax Credit Donations
Your school tax credit donations can provide DVUSD students with opportunities to after school and summer programs, field trips, music and athletic programs or any other extracurricular activity.
The Arizona tax credit program (A.R.S. 43-1089.01) allows a tax credit of up to $200 for individuals and up to $400 for married couples, filing jointly, in support of extracurricular activities.
The tax credit reduces your tax burden to the state of Arizona, dollar for dollar. It also reduces your taxable income to the federal government, usually by 1/3 of your donation.
In order to take advantage of the tax credit donation for the 2016 tax year, you must make your donation by April 15, 2017.
Tax credits can be submitted online by clicking here for K-6, K-8 and Middle Schools. Click here for donations at high schools. Forms can be picked up or downloaded here and checks can be mailed. Your tax credit receipt will be mailed back to you. Your tax credit goes directly to the school you choose, not to the state or district.
*Because tax credit donations can now be made through April 15 and be used as a tax credit on the prior year's tax return, the District Office will NOT be open December 31 as in previous years.
Important Information to Know:
What are qualified activities or qualified programs for the purpose of the public school credit?
For the purpose of the public school credit, qualified activities and qualified programs include any of the following:
- Extracurricular activities
- Character education programs
- Standardized testing fees for college credit or readiness offered by a widely recognized and accepted educational testing organization
- Preparation courses and materials for standardized testing
What are standardized testing fees for college credit or readiness?
These are testing fees paid to the school for the SAT, PSAT, ACT, advanced placement and international baccalaureate diploma tests and other similar tests.
What is a widely recognized and accepted educational organization testing organization?
A widely recognized and accepted educational testing organization means the college board, the ACT, the international baccalaureate and other organizations that are widely recognized and accepted by colleges and universities in the United States and that offer college credit and readiness examinations.
What is career and technical education industry certification assessment?
This is an assessment for career and technical preparation programs for students.
What is a fee paid for the support of extracurricular activities?
A fee is a dollar amount paid to a public school for the support of extracurricular activities. It is important to note that at least some monetary amount must be levied to participate in an extracurricular activity in order for the credit to be available.
Do I qualify for the credit if I make a contribution or pay fees to an organization (e.g., PTA, school foundation, or school club) which then gives the funds in a lump sum to the school or directly pays for qualified activities or qualified programs?
No. A.R.S. § 43-1089.01 requires that the contributions be made and that fees be paid “to a public school.” Therefore, the payment must be made directly to the public school or district only.
Must the credit for contributions made or fees paid to a public school be claimed in the year of donation?
No, beginning in 2016, credit eligible fees paid and contributions made to a public school from January 1 through April 15 of a calendar year may be used as a tax credit on the prior year’s tax return. For example, qualifying contributions made to a public school January 1, 2017 to April 15, 2017 may be used as a tax credit on either your 2016 or 2017 Arizona income tax return.