Arizona Tax Credit Giving Guide 2022-23 - Tucson Area

Tax Season IS HERE!

The Arizona Tax Credit Giving Guide and AZTaxCreditGuide.com are published by Frontdoors Media, a local company dedicated to local philanthropy. Arizona is a special place as it’s one of the best in the country when it comes to tax credits for charitable giving.

The Arizona Charitable Tax Credit program is a unique opportunity for taxpayers. You have the power to decide where the state tax dollars you owe go — and, for most people, it doesn’t cost a thing.

So what’s the catch? There isn’t one, just a tax credit limit for each of the four categories listed here. A married couple filing jointly can get credit for up to $800 donated to a Qualified Charitable Organization (QCO). And QCO is just one of four credits available to benefit qualified Arizona nonprofits and schools! Each credit is separate — so you can claim the maximum amount in all four categories. And, since there are so many organizations that qualify as a QCO, we’ve organized them into types this year so you can find an area that speaks to your heart.

Read on for details about how this program works as well as a directory of nonprofits, foster care organizations, schools and school tuition organizations that have partnered with us for the 2022-2023 tax season. They are all vetted and qualify per the Arizona Department of Revenue (azdor.gov/tax-credits).

We invite you to choose the organizations you want to support and take this special issue to your next appointment with your tax adviser. The worksheet on the last page is a great tool as well and includes a checklist of the Arizona tax forms needed to claim your credits. Our hope is to see tax credit giving increase across all four categories. We believe that Arizona nonprofits and schools need a hand up now more than ever and invite you to join us in that effort.

With thanks,

Andrea & Karen

Andrea Tyler Evans | PUBLISHER Karen Werner | EDITOR IN CHIEF

Beacon Group ............................................................ 21

Casa de los Niños ......................................................... 16

Catalina Council, Boy Scouts of America 22

COPE Community Services 16

Desert Survivors 21

Eagles Wings of Grace ..................................................... 17

Erik Hite Foundation ....................................................... 14

JobPath .................................................................. 18

Miracle Center 18

Native American Advancement Foundation (NAAF) 22

Parkinson & Movement Disorder (PMD) Alliance 19

Primavera Foundation ..................................................... 20

Southern Arizona AIDS Foundation .......................................... 20

St. Luke’s in the Desert (St. Luke’s Home) ..................................... 15

Tierra Antigua Hope Foundation 14

Tucson J 15

The Haven 17

The Salvation Army ........................................................ 19

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Data

Tax Credit Contributions

CONTINUE TO IMPACT ARIZONA NONPROFITS, RESIDENTS

By Tom Evans

Tax credit contributions continue to be the fuel that powers many Arizona nonprofits — donations that provide revenue to nonprofits while giving donors a break on state income taxes.

The State of Arizona allows taxpayers to receive a dollar-for-dollar credit on their state income taxes when they donate to qualified organizations in these categories:

ARIZONA QUALIFYING CHARITABLE ORGANIZATIONS, which provide basic needs to qualifying low-income families and individuals, the chronically ill and disabled. Limits are $400 for individuals and $800 for married couples.

QUALIFYING FOSTER CARE ORGANIZATIONS, with limits of $500 for individuals and $1,000 for married couples.

PUBLIC SCHOOL TAX CREDIT ORGANIZATIONS, with limits of $200 and $400.

PRIVATE SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUALS, with limits of $623 for individuals and $1,245 for married couples. These limits have been increased for 2022 and can be combined with the “Switcher” tax credit if maxed.

CERTIFIED SCHOOL TUITION ORGANIZATIONS (also known as the “Switcher” Individual Tax Credit): These organizations may receive your contribution if you’ve already maxed out the Private School Tuition Organization credit first — for which limits increased to $620 individually and $1,238 for married couples. Contributions can be made directly or by the shareholder when paid by an S-Corporation.

SCHOOL TUITION ORGANIZATIONS FOR

CORPORATIONS: C-Corporations, S-Corporations, LLCs and insurance companies can qualify for two types of credits. The Low-Income Tax Credit supports low-income students in private schools, and the Disabled/Displaced Tax Credit supports disabled students and students in (or who have been in) foster care. Because there are statewide caps for both credits ($142 million and $6 million, respectively), applications for approval are made by the Private School Tuition Organization to the Arizona Department of Revenue on behalf of the donor. The corporate tax credits can be beneficial for many people who own their own companies.

Brenda Blunt, a partner with Eide Bailly LLP, said one change this year is a new program from the Arizona Department of Education called the Empowerment Scholarship Account program, or “ESA” funding.

“Families can apply for funding under this program to pay for private school tuition and other education expenses up to certain limits,” she said. “We have received calls from clients expressing confusion about the new program. It is important to know that the program does not allow families to receive both ESA funds and STO funds, but families receiving ESA funds can still contribute to STOs and qualify for the credit.”

It’s true — you can give to a qualified charity or tuition organization instead of giving it to the state government for taxes. And over time, these contributions have become increasingly popular for residents and beneficial for nonprofits.

“Some people hesitate to donate to these programs because they are not sure what their Arizona tax liability will be for 2022 and because

the combined tax credits cannot exceed any given taxpayer’s Arizona tax liability for the current year,” Blunt said. “It is important to know that contributions paid within the credit thresholds this year, but your Arizona tax liability can carry forward for five years, so are not lost. They can benefit future years. Contributions paid over the thresholds are not eligible for the credit, but can be taken as a charitable contribution deduction, so it is still a tax benefit.”

It is worth noting that recent changes in the tax law allow limited deductions for charitable contributions at the federal and Arizona levels, even when a taxpayer takes the standard deduction. “So there are lots of ways to use these programs to help vulnerable Arizona families and still help yourself come tax time,” Blunt said.

“These contributions have become increasingly popular for residents and beneficial for nonprofits.”

Gerald Wissink, president & CEO of BHHS Legacy Foundation, said tax credit contributions have a tremendous impact on specific programs, including ones his foundation supports.

“Tax credit contributions help us support Legacy Connection’s Backpack Buddies program,” he said. “This program provides back-to-school supplies and clothing that Title I children need when they go to school, enhancing their confidence and ability to focus on education. One in four students in this state lives in poverty. Thanks to tax credit donations, we can make a powerful difference in their lives.”

Nancy Padberg, president & CEO of Catholic Education Arizona, said that STO contributions have a huge effect on thousands of Arizona children.

“Choosing the education model that best meets

a child’s needs should not depend on one’s ability to pay tuition,” she said. “The State of Arizona allows taxpayers to support private education through their individual tax credits, allowing them to change lives, serve society and transform culture.”

Wissink said these contributions are an important way for Arizonans to support their favorite charitable causes, whether during difficult times or smooth sailing.

“This is a chance for our community to invest in Arizona’s future,” Wissink said. “Thanks to the Arizona Charitable Tax Credit, you can decrease your Arizona tax bill — or increase your refund — by $400 or $800. That means your gift ends up costing you nothing. It is a simple but powerful way to reach out and impact our community.”

For a complete list of qualifying charitable organizations and qualifying foster care organizations, see azdor.gov/tax-credits/contributions-qcos-and-qfcos. Organizations are added on an ongoing basis, so it may be worth your time to check back before year-end and again before April 18, 2023 — the last day 2022 tax credit contributions can be made.

WHAT IS

A QUALIFIED CHARITABLE ORGANIZATION (QCO)?

Per the Arizona Department of Revenue, a QCO provides immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low-income residents of Arizona, or are individuals who have a chronic illness or physical disability.

A QCO must meet ALL of the following provisions:

• Is exempt from federal income taxes under Section 501(c)(3), or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901.

• Provides services that meet immediate basic needs.

• Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low-income residents whose household income is less than 150 percent of the federal poverty level, or are chronically ill or physically disabled individuals.

• Spends at least 50% of its budget on qualified services to qualified Arizona residents.

• Affirms that it will continue spending at least 50% of its budget on qualified services to qualified Arizona residents.

The QCO organizations listed in the Arizona Tax Credit Giving Guide have chosen the following categories to best describe the programs they offer the community:

- FAMILY ASSISTANCE [ pg. 14 ]

- SENIOR SERVICES [ pg. 15 ]

- SOCIAL SERVICES [ pg. 16 ]

- SPECIAL NEEDS [ pg. 21 ]

- THERAPEUTIC SERVICES [ pg. 21 ]

- YOUTH DEVELOPMENT [ pg. 22 ]

REMINDER!

Use the Tax Credit Worksheet on the last page to take notes and record the QCO code for the charities you choose. You can choose more than one!

ERIK HITE FOUNDATION

In remembrance of the life and sacrifice of Officer Erik D. Hite, the Erik Hite Foundation serves the families of law enforcement, emergency services and military personnel by providing childcare, martial arts training, educational and family outreach services.

Tax credit contributions support our ability to:

• Provide quality, reduced-cost and safe childcare services to first responders and military families

• Offer and implement a wide range of family programs in a secure and positive environment

• Increase community awareness of the value and services provided to our community through the giving hands of first responders

• Support and strengthen the needs, preparedness and morale of first responders and their families

erikhitefoundation.org

Tax Code 22073

TIERRA ANTIGUA HOPE FOUNDATION

Our mission is to help people at or below the poverty level in the state of Arizona who are in need of food, clothing, shelter and other necessities to assist in their day-to-day living.

The Tierra Antigua Hope Foundation was established in 2014 with the goal of giving back to the community that has given so much to us. Our passion for giving back is fueled by founder Kim Clifton who says it best: “It’s so important, especially for local business owners, to give back. If it weren’t for this community, we would have nothing.”

As the charitable arm of Tierra Antigua Realty, our team is at the forefront of spreading hope throughout southern Arizona. Their belief in our mission has brought them to commit their time, belongings and even consistently choosing to contribute a portion of their commissions to the foundation. We hope you will join our efforts by making a tax credit contribution.

tierraantiguahopefoundation.org

Tax Code 21007

FAMILY ASSISTANCE

TUCSON J

The mission of the Tucson Jewish Community Center is to cultivate and enrich Jewish identity, ensure Jewish continuity, foster wellness and broaden communal harmony.

The Tucson J uses tax credit contributions to provide scholarships and financial assistance to individuals and families who may otherwise not have access to our award-winning childcare services that foster physical, mental, spiritual and emotional wellness inside the classroom and beyond. tucsonjcc.org

Tax Code 22014

ST. LUKE’S IN THE DESERT (ST. LUKE’S HOME)

Providing quality of life for low-income elders to age with dignity in an assisted living community. St Luke’s Home has cared for vulnerable Tucsonans for over 100 years. Our mission is to provide quality of life for low-income elders to age with dignity in an assisted living community. We are one of just a few assisted living homes that house low-income seniors who fall into the economic gap: They cannot afford the high costs of private care, but their income is too high to qualify for government programs. Our residents pay on a sliding scale, but that doesn’t cover the cost of their 24/7 care. We must raise $10,500 per elder annually to care for these beloved and worthy people. stlukeshometucson.org

Tax Code 20211

SOCIAL SERVICES

SOCIAL SERVICES

CASA DE LOS NIÑOS

The mission of Casa de los Niños is to promote child well-being and family stability in our community.

To achieve this mission, CDLN offers nine different programs that have been strategically chosen to support child abuse prevention, crisis intervention and behavioral health treatment for low-income families in Tucson. We have served the Tucson community for almost 50 years.

casadelosninos.org

Tax Code 22048

COPE COMMUNITY SERVICES

Our mission is to provide best practice-based, integrated physical and mental healthcare to improve the health and well-being of each person and community we serve.

COPE creates pathways to better health for adults and youth in Pima County — offering innovative solutions and comprehensive treatment for mental health, therapy, substance misuse, and primary care. Since 1974, COPE has been a leader in transforming the lives of individuals experiencing mental and physical health conditions, addiction, homelessness, and job insecurity.

Your tax credit dollars help us in ways that have a positive impact on those we serve, such as creating opportunities for at-risk youth to attend pro-social activities, supplying hygiene kits, and basic living essentials to individuals in our residential programs, and increasing resources for our job training program.

copecommunityservices.org

Tax Code 20039

EAGLES WINGS OF GRACE

Eagles Wings of Grace is a faith-based nonprofit with the vision to empower women in our community. Since 2007, we have been helping women who have experienced devastation transition from poverty to long-term economic independence. Your tax credit contribution supports our efforts like the Clothed in Compassion program, which provides women with interview outfits and professional attire to secure and maintain employment.

Eagles Wings of Grace is 90 percent volunteer-based. We continue to evolve using our clothing bank as needed, but due to opioid addictions and incarceration, we now supply clothing specific to the clients’ needs as professional attire is of no use to them until they complete their recovery program.

eagleswingsofgrace.org

Tax Code 20259

THE HAVEN

Our mission is to provide professional, holistic services to all women as they unlock their potential while recovering from substance use and moving toward their best mental health.

The Haven was founded 52 years ago to address the needs of women with substance use disorders. Women are at the center of families, and substance use can have a ripple effect among their children. If a woman is helped and she becomes a better caregiver and breaks the cycle of intergenerational trauma, that has an immense impact on her family and the whole community. Your support enables us to provide women with the individualized care they need to get better. Thanks to you, we can help our clients heal, stay connected with their families, and create hope for their futures.

thehaventucson.org

Tax Code 20590

SOCIAL SERVICES

JOBPATH

JobPath supports the success of under-resourced students through associate’s degree or certificate programs that lead to in-demand, high-wage careers — like nursing, aviation technology, IT and more.

With financial support and case management services, JobPath helps to remove barriers to program completion. Most JobPath students are a $400 emergency away from having to drop out of their programs, so JobPath support is essential in getting them across the finish line. Our success rates include the following:

• 90 percent of JobPath students graduate.

• 85 percent get a job within six months.

• JobPath grads immediately increase their annual salaries by over $42,000 compared to their pre-program wages.

We invite you to help these students succeed with an Arizona tax credit contribution!

JobPath.org

Tax Code 20195

MIRACLE CENTER

Miracle Center regenerates, restores and renews the lives of women and men through individualized case management, vital life-skills training, and long-term follow-up support. This is accomplished in partnership with GAP Ministries’ Career & Life Skills Training program.

Since 1999, Miracle Center has helped women navigate the journey from addiction, homelessness, abusive relationships and other difficult life situations to the freedom that God desires for them. Because of the growing number of struggling individuals in today’s society, Miracle Center has expanded beyond transitional housing, allowing us to meet the needs of more hurting individuals and influence impactful life changes for women, and now men, in our community.

Miracle Center is partnering with GAP Ministries’ Career Training programs to provide holistic case management and an aftercare approach to ensure success long after graduation for women and men seeking a new start in life. miraclecenteraz.org

Tax Code 20124

SOCIAL SERVICES

PARKINSON & MOVEMENT DISORDER (PMD) ALLIANCE

PMD Alliance is an independent, national nonprofit on a mission to empower people impacted by movement disorders with the tools and meaningful connections they need to thrive.

We provide free resources to people living with the disease, care partners and family members, support group leaders, and healthcare providers — because we all do better when everyone’s empowered. We believe in expanding access to high-quality, expert-driven, deepdiving online and in-person programs, including offering a vast on-demand video library. We create courageous spaces for individuals and families to connect with the community, cultivate positive change and spark joy.

pmdalliance.org

Tax Code 22103

THE SALVATION ARMY

The Salvation Army has been helping Arizonans in need overcome poverty, addiction and economic hardships through a range of social services for 130 years.

Your generous tax credit contributions to The Salvation Army can provide food for the hungry, emergency shelter and clothing for the homeless, rent and utilities assistance, disaster relief and respite from extreme weather, holiday joy, senior activity and outreach, adult rehabilitation, skills training, opportunities for underprivileged children, and more – “Doing the Most Good” for nearly 450,000 Arizonans annually. The Salvation Army ranks #4 on Forbes’ latest list of America’s Top 100 Charities.

SalvationArmySouthwest.org

Tax Code 20675

SOUTHERN ARIZONA AIDS FOUNDATION

SAAF’s mission is to promote health, well-being and social justice for those living with HIV, LGBTQ+ individuals, and communities marginalized by society. SAAF is one of the few organizations in our community that expressly states its mission is to stand up for social justice. Your gift supports compassionate care for people living with HIV/AIDS, prevention of HIV/AIDS and other diseases, education, programs and the amazing Thornhill Lopez Center on 4th for LGBTQ+ youth participants.

saaf.org

Tax Code 20305

SOCIAL SERVICES

PRIMAVERA FOUNDATION

The Primavera Foundation provides pathways out of poverty through safe, affordable housing, workforce development and neighborhood revitalization.

Since 1983, the Primavera Foundation has worked to build strong, healthy communities in southern Arizona, providing homelessness intervention/prevention, eviction prevention, affordable rental housing, workforce development, financial education/empowerment, first-time homebuyer assistance, community engagement and neighborhood revitalization. Through partnerships with donors, funders, volunteers, community partners, neighborhoods, businesses and the public sector, we offer four vital areas of support to break the cycles of poverty: survival, stability, security and sustainability.

Arizona Tax Credit contributions to the Primavera Foundation strengthen our community and empower its most marginalized members to affect long-term, positive change for themselves and their families.

primavera.org/how-to-help/donate.html

Tax Code 20680

BEACON GROUP

Beacon Group’s mission is to create opportunities for people with disabilities.

One in 10 Arizonans identifies as a person with a disability. Nationally, only 35 percent of people with disabilities are currently employed. People with disabilities want to work and feel the satisfaction of earning a paycheck for that work. Tax credit contributions support a variety of programs at Beacon Group, including vocational training programs that prepare people with disabilities for employment, as well as the job development, placement and retention programs that actually find and place individuals into employment. These contributions directly support Beacon Group in finding jobs for people with disabilities.

beacongroup.org

Tax Code 20348

DESERT SURVIVORS

Desert Survivors Inc. was opened in 1981 with a mission to provide meaningful and dignified paid work opportunities to adults with intellectual developmental disabilities (I/DD).

Desert Survivors provides quality integrated employment opportunities, job training and experience to individuals with intellectual & developmental disabilities (I/DD). We offer a supportive environment at our Native Plant Nursery that promotes respect for all. Our goal is to see people with I/DD achieve competitive employment in the community by giving them the self-confidence and skills needed. We have two off-site work locations in the community so that employees can experience serving and interacting with the community at large. Our Nursery sells and grows products that promote healthy living and the protection of the fragile ecology of our desert home.

desertsurvivors.org

Tax Code 20414

CATALINA COUNCIL, BOY SCOUTS OF AMERICA

We deliver fun and exciting experiences through strong Scouting units in southern Arizona. We build better young people through activities and outdoor adventures. We develop character that will lead our youth to lifetimes of leadership and service.

We will be the premier youth leadership and character development program in southern Arizona with an emphasis on quality outdoor experiences.

Arizona tax credit dollars provide Scouting opportunities in low-income neighborhoods, uniforms and supplies for children who otherwise could not afford to participate in Scouting and access to camps and other outdoor activities.

catalinacouncil.org

Tax Code 20161

NATIVE AMERICAN ADVANCEMENT FOUNDATION (NAAF)

The Native American Advancement Foundation is a tax-exempt nonprofit formed in 2011 by members of the Tohono O’odham Nation. It helps strengthen Native American communities in education, health and wellness, housing, food sustainability, environment, animal welfare, and opening economic opportunities on tribal lands.

As members of the Nation, we have a vested interest in and long-term commitment to the betterment of our community. NAAF uses tax credit contributions to support after-school, early education and summer adventure programs, including Tohono O’odham culture and language immersion camps. Programs combine STEM-centered activities, homework help, tutoring and evidence-based prevention curriculum with traditional agricultural practices and ceremonies in our outdoor garden classroom, Ruth’s Oidag. We also emphasize cultural practices, including basketweaving and pottery, songs and round dances, and sports. Our approach aims to empower our youth, strengthening their identity and equipping them with knowledge and skills for personal and academic success. naafnow.org

Tax Code 20818

WHAT IS

A QUALIFIED FOSTER CHARITABLE ORGANIZATION (QFCO)?

Per the Arizona Department of Revenue, a QFCO provides immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low-income residents of Arizona, or are individuals who have a chronic illness or physical disability, and provide immediate basic needs to at least 200 qualifying individuals in the foster care system.

A QFCO must meet ALL of the following provisions:

• Is exempt from federal income taxes under Section 501(c)(3) or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901.

• Provide services that meet immediate basic needs.

• Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low-income residents whose household income is less than 150% of the federal poverty level, or are chronically ill or physically disabled individuals.

• Spends at least 50% of its budget on qualified services to qualified Arizona residents.

• Affirms that it will continue spending at least 50% of its budget on qualified services to qualified Arizona residents.

• Provides ongoing services to at least 200 qualified individuals in the foster care system.

• Spends at least 50% of its budget on ongoing services to qualified individuals in the foster care system.

REMINDER!

Use the Tax Credit Worksheet on the last page to take notes and record the QFCO code for the charities you choose. You can choose more than one!

GAP MINISTRIES

GAP Ministries, a social services nonprofit since 1999, stands in the gap for those in need, bringing HELP to children, HEALING to families and HOPE to our community. We believe generational cycles of poverty and abuse can be healed one life at a time.

GAP cares for 250 foster children and teens annually. However, our overarching goal is not a Band-Aid approach, but rather to slow down the number of children entering foster care and break generational cycles of poverty and abuse in our community. GAP programs that can prevent families from reaching the crisis point where children are removed into state care include nutritious meals prepared by the GAP Kitchen and $2.5 million worth of food and household goods given to needy families through the Community Warehouse. For children already in foster care, GAP provides supervised visitation and nurturing parenting skills that help broken families heal.

gapmin.com

Tax Code 10020

SPREADING THREADS CLOTHING BANK

Spreading Threads is a grassroots, nonprofit community clothing bank that provides free clothing to youth in foster care in Pima County and southern Arizona. Our mission is to provide a welcoming, comforting and relaxed setting for foster children and families to find the clothing they need to restore their dignity and self-esteem free of charge.

Foster children and their caregivers can visit Spreading Threads Clothing Bank to “shop” for new clothes for school, church, special events and daily use. We also provide clothing for emergency pulls for foster children who are removed from their homes with nothing but the clothes on their backs at any time, day or night. Foster children and foster families are never charged for clothing and can simply take what they need as they need it.

spreadingthreads.com

Tax Code 10056

HOW DO

THE EDUCATION TAX CREDITS WORK?

PUBLIC SCHOOL TAX CREDITS

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in this state for support of eligible activities, programs or purposes as defined by statute.

An update for 2022-23:

For the purpose of claiming Arizona’s tax credit for contributions made or certain fees paid to a public school, the Arizona Department of Revenue now requires taxpayers report the school’s nine-digit CTDS number on Form 322, which is included with the Arizona income tax return. CTDS stands for County code, Type code, and District code & Site number.

All Arizona public and charter schools qualify for this credit.

REMINDER!

Use the Tax Credit Worksheet on the last page to take notes and record the Public School code for the schools you choose. You can choose more than one!

HOW DO

THE EDUCATION TAX CREDITS WORK?

STUDENT TUITION ORGANIZATION TAX CREDITS

Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified School Tuition Organizations that provide tuition scholarships to students attending K-12 Arizona private schools.

Individual taxpayers (single, head of household and married filing separately) will claim the first $623 of their donations on Form 323. Amounts over $623, up to the maximum donation of $1,243 allowed for the 2022 tax year, will be claimed on Form 348.

Married taxpayers filing jointly will claim the first $1,245 of their donations on Form 323. Amounts over $1,245, up to the maximum donation of $2,483 allowed for the 2022 tax year, will be claimed on Form 348.

Arizona corporations and insurance companies who pay premium taxes in Arizona are also eligible to make Student Tuition Organization Tax Credit donations. Contact your preferred School Tuition Organization for more information.

REMINDER!

Use the Tax Credit Worksheet on the last page to take notes and record the Student Tuition Organization code for the schools you choose. You can choose more than one!

Qualified Charitable Organization

MAXIMUMS:

Married filing jointly: $800

Filing single: $400

Qualified Foster Care Organization

MAXIMUMS:

Married filing jointly: $1,000 Filing single: $500

Public School

MAXIMUMS:

Married filing jointly: $400 Filing single: $200

School Tuition Organization

MAXIMUMS:

Married filing jointly: $2,483

Filing single: $1,243