Arizona Tax Credit Guide 2023-24 — Tucson Area Edition

TUCSON AREA EDITION

ARIZONA TAX CREDIT GIVING GUIDE 2023-24 Your Guide to Maximizing Arizona Tax Credits

DON’T FORGET TO BRING THIS TO YOUR TAX ADVISER!

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

HOW TO USE

THE ARIZONA TAX CREDIT GIVING GUIDE

MAXIMIZE THE

TY OPPORT UNI TAX CREDIT GORIES ALL FOUR CATE

BY GIVING TO

Day annually to make The deadline is Tax when you file. get your tax credit

s and submit your

these contribution

forms to

PER INDIVIDUAL TAX CREDIT

QUALIFIED CHARITAB ORGANIZATION

LE

Code QCO

$

Tax Form 321

Code QFCO

QUALIFIED FOSTER TION CARE ORGANIZA

Code PSTC

PUBLIC & CHARTER SCHOOLS

\

Code STO

SCHOOL TUITION

Tax Form 348

ORGANIZATION

$

$

655

$

652

$

$

CREDITS

the of $5,000 and donatedon their have tax liability credits of $4,901 Mr. & Mrs. Smith amount to all tax and their a credit of $4,901 maximum combined to their They now receive Arizona tax returns. catch, dollar-for-dollar assistance No tax liability is $99. or schools. favorite organizations

841

1,051

200

$

Tax Form 323

School Tuition Organization, IF you give to Private to: you may ALSO donate

MAX OUT THE TAX

526

$

Tax Form 322

Code STO

PRIVATE SCHOOL TION TUITION ORGANIZA

421

$

$

Tax Form 352

MARRIED COUPLES

$

400

1,308 1,301

IF YOU’VE CLAIMED ONE OR TWO TAX CREDITS IN THE PAST,

check out the “Maximize the Tax Credit Opportunity” on PAGE 7 for a quick review of the four credits available.

2,454 4,901 $

IF TAX CREDIT GIVING IS NEW TO YOU, start with the article on PAGE 8.

2023/24 TA DONATIO X CREDIT N WORKS HEET

CUT OFF THE BACK COVER OF THE PUBLICATION

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In the same year, you can the Qualifie d Charitable take advantage of all four tax the Public Tax Credit, credits: School Tuition the Qualifie d Foster Care Tax Credit and the School Tax Credit, Tuition Organi zation Tax Credits MY

2023 ARIZ

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Qualified Charit Organization able

$ Married filing jointly: $841 Filing single: $421

Qualified Foster Care Organization

to use the TAX CREDIT WORKSHEET as you are reviewing the list of organizations throughout the publication.

$ Married filing jointly: $1,051 Filing single: $526

Public & Charte r Schools

$ Married filing jointly: $400 Filing single: $200

Private Schoo Organization l Tuition IF you give to Private School Tuition you may ALSO Organization, donate to:

School Tuition Organization

$ Married filing jointly: $1,308 Filing single: $655

$ Married filing jointly: $1,301 Filing single: $652

Cut here and take with you.

YES, THERE ARE A LOT OF QUALIFIED CHARITABLE ORGANIZATIONS (QCOs) Check out the list of categories on PAGE 16 to help you find an organization that connects.

QUESTIONS?

We recommend taking this publication and your worksheet with you when you meet with your tax adviser!

LOOKING FOR AN ONLINE VERSION OF THIS GUIDE? Check out AZTaxCreditGuide.com and click on the digital version of this publication.

All tax forms and tax credit listings include the organizations’ websites so that giving is just a click away.

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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JOIN US! Welcome to the latest edition of The Arizona Tax Credit Giving Guide and AZTaxCreditGuide.com, brought to you by Frontdoors Media, your trusted source for local philanthropy information.

Andrea Tyler Evans, Publisher

As tax season approaches, we understand that you may be looking for ways to make a meaningful impact in our community while optimizing your tax situation.

Fortunately, 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 empowers you to direct your state tax dollars to causes that matter to you, at no cost. It’s a win-win situation for both you and our state’s nonprofit sector.

So what’s the catch? There isn’t one, just a tax credit limit for each category listed in this publication. For instance, a married couple filing jointly can claim up to $841 in tax credits by donating to a Qualified Charitable Organization (QCO).

And QCO is just one of the credits available to support qualified Arizona nonprofits and schools.

Karen Werner, Editor in Chief

The best part? Each credit is separate, allowing you to maximize your impact and claim the maximum amount in all categories. To make giving easier, we’ve organized the qualified organizations into types, making finding causes that resonate with your heart simple.

Read on for details about how the Arizona charitable tax credit program works, as well as for a directory of nonprofits, foster care organizations, schools and school tuition organizations that have partnered with us for the 2023-2024 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 guide to your next appointment with your tax adviser. The worksheet on the last page is a valuable tool and includes a checklist of the Arizona tax forms needed to claim your credits.

Now, more than ever, Arizona nonprofits and schools need our collective support.

We invite you to join us in this effort as we strive to benefit our community, together.

With thanks,

Andrea & Karen Andrea Tyler Evans, Publisher Karen Werner, Editor in Chief

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Table of Contents

MAXIMIZE THE TAX CREDIT OPPORTUNITY . . . . . . . . . . . . . . . . . . . 7 FEATURE STORY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Tax Credit Contributions Help Arizona Nonprofits Fulfill Missions

UMBRELLA ORGANIZATIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 United Way of Tucson and Southern Arizona. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3

QUALIFIED CHARITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 ALS Arizona. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9 Arizona Burn Foundation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Arizona Cancer Foundation for Children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 Arizona Justice Project. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1 Beacon Group. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Caring Ministries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 COPE Community Services, Inc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1 Eagles Wings of Grace. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 El Rio Health Center Foundation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 9 Midwest Food Bank, Arizona Division. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 8 Military Assistance Mission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 Pawsitive Friendships. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 PMD Alliance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Therapeutic Riding of Tucson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 The Salvation Army Southwest Division. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Youth On Their Own. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

QUALIFIED FOSTER CARE ORGANIZATIONS . . . . . . . . . . . . . . . . 25 Aid to Adoption of Special Kids (AASK). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Arizona Association for Foster and Adoptive Parents . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Arizona Baptist Children’s Services & Family Ministries. . . . . . . . . . . . . . . . . . . . . . . . . 28 OCJ Kids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Spreading Threads Clothing Bank. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

PUBLIC & CHARTER SCHOOLS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Academies of Math and Science. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

STUDENT TUITION ORGANIZATIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Academic Opportunity of Arizona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

TAX CREDIT DONATION WORKSHEET . . . . . . . . . . . . . . . . . . . . . . . . 35

ARIZONA TAX CREDIT

Giving Guide 2023-24 published by FRONTDOORS MEDIA

EDITOR

PUBLISHER

Karen Werner

Andrea Tyler Evans

CONTRIBUTING EDITOR

CREATIVE DIRECTOR

Tom Evans

Neill Fox

SENIOR ACCOUNT EXECUTIVE

DESIGNER

Lisa Grannis Lindsay Green

Cheyenne Brumlow

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MAXIMIZE THE

TAX CREDIT OPPORTUNITY

BY GIVING TO ALL FOUR CATEGORIES

The deadline is Tax Day annually to make these contributions and submit your forms to get your tax credit when you file.

TAX CREDIT

QUALIFIED CHARITABLE ORGANIZATION

QUALIFIED FOSTER CARE ORGANIZATION

PUBLIC & CHARTER SCHOOLS

\ PRIVATE SCHOOL TUITION ORGANIZATION IF you give to Private School Tuition Organization, you may ALSO donate to:

SCHOOL TUITION ORGANIZATION

PER INDIVIDUAL

MARRIED COUPLES

421

Code QCO

841

$

Tax Form 321

526

Code QFCO

$

Tax Form 352

Code PSTC

$

1,051

$

200

400

$

Tax Form 322

Code STO Tax Form 323 Code STO

$

655

$

652

$

$

Tax Form 348

$

1,308 1,301

MAX OUT THE TAX CREDITS Mr. & Mrs. Smith have tax liability of $5,000 and donated the maximum combined amount to all tax credits of $4,901 on their Arizona tax returns. They now receive a credit of $4,901 and their tax liability is $99. No catch, dollar-for-dollar assistance to their favorite organizations or schools.

2,454 $4,901

$

Photo courtesy of Caring Ministries

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Photos courtesy of Military Assistance Mission (top left), COPE Community Services, Inc. (top right), PMD Alliance (bottom left), and Midwest Food Bank, Arizona Division (bottom right)

Tax Credit Contributions HELP ARIZONA NONPROFITS FULFILL MISSIONS

T

By Tom Evans

ax credit contributions — donations that provide revenue to nonprofits while giving donors a break on state income taxes — continue to be the fuel that powers many Arizona nonprofits and helps them achieve their missions.

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

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Photos courtesy of Arizona Cancer Foundation for Children (left) and Youth On Their Own (right)

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 $421 for individuals and $841 for married couples for tax year 2023 and $470 for individuals and $938 for married couples for the 2024 tax year.

CERTIFIED SCHOOL TUITION ORGANIZATIONS: These organizations may only receive your contribution if you’ve already maxed out the Private School Tuition Organization credit first. Limits increased to $652 for individuals and $1,301 for married couples for 2023 and $728 for individuals and $1,451 for married couples for 2024.

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

PRIVATE SCHOOL TUITION ORGANIZATIONS FOR CORPORATIONS: C-Corporations, S-Corporations, LLCs and insurance companies can qualify for two types of credit. The first is the Corporate Contributions to School Tuition Organizations, which supports low-income students in private schools. The full name of the second credit is Corporate Contributions to School Tuition Organizations for Displaced Students or Students with Disabilities.

PRIVATE SCHOOL TUITION ORGANIZATIONS FOR INDIVIDUALS, with limits of $655 for individuals and $1,308 for married couples for the

Arizona law allows contributions to be counted for the 2023 tax year all the way up to April 15, 2024.

QUALIFYING FOSTER CARE ORGANIZATIONS, with limits of $526 for individuals and $1,051 for married couples for tax year 2023 and $587 for individuals and $1,173 for married couples for the 2024 tax year.

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2023 tax year and $731 for individuals and $1,459 for married couples for the 2024 tax year.

FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Brenda Blunt, a partner with Eide Bailly LLP, said that state income tax rates are actually lower this year, but there are ways to maximize contributions for this year and next.

“Any qualifying contribution that can’t be used as a credit this year can be carried over to the next five years or taken as a current year tax deduction instead.”

“For 2023, the Arizona Legislature changed the tax rate on individuals from the two-tier rates of 2.55 percent and 2.98 percent in 2022 to a flat rate for everyone of 2.5 percent,” she said. “In addition, the Legislature now allows partnerships and S-corporations doing business in Arizona to elect to pay tax at the entity level rather than at the owners’ level. Both of these developments will result in some individuals paying less tax on the same amount of money in 2023 than they did in 2022, so those taxpayers will have less ability to absorb a charitable tax credit than they have in the past.”

Blunt continued, “Any qualifying contribution that can’t be used as a credit this year can be carried

Photo courtesy of Pawsitive Friendships

over to the next five years or taken as a current year tax deduction instead. While deductions aren’t as great as credits, there is a valuable tax benefit for making a difference for the good of both current and future Arizona.”

Tony Penn, president & CEO of United Way of Tucson and Southern Arizona, said the organization is proud to be a qualifying umbrella organization for the Arizona tax credit. This gives many individuals the opportunity to invest in their community and be a part of building a sustainable future in our region.

“United Way of Tucson is one of many great organizations that qualifies for the Arizona charitable tax credit,” Penn said. “Donations to United Way’s Helping the Working Poor Fund supports hardworking families in our community that need a hand up — rather than a handout.”

“This is a unique opportunity to direct your tax dollars to causes and organizations that matter to you,” Penn said. “When you give, you empower our community’s growth and well-being — and in many cases, you’re receiving a dollar-for-dollar refund for your contribution.”

For a complete list of qualifying charitable organizations and qualifying foster care organizations, visit azdor.gov/tax-credits/contributions-qcos-andqfcos. Organizations are added on an ongoing basis, so it may be worth your time to check back before year-end and again before April 15, 2024 — the last day 2023 tax credit contributions can be made.

Photo courtesy of Aid To Adoption of Special Kids (AASK)

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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WHAT IS AN UMBRELLA ORGANIZATION?

Some charities under the Arizona Qualified Charity Tax Credit have a slightly different designation as “umbrella organizations.” They are eligible for contributions of $421 per person and $841 per couple as well, but are listed differently on the State of Arizona’s website.

For example, Executive Council Charities, Valley of the Sun United Way and other United Way organizations across the state are considered umbrella organizations because they may receive tax credit contributions and distribute them to other nonprofit partners in the community.

REMINDER!

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

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Umbrella Organizations

UNITED WAY OF TUCSON AND SOUTHERN ARIZONA Building a Thriving Community by Uniting People, Ideas and Resources.

We fight for quality education, financial wellness, equity and healthy communities for every person in Tucson and Southern Arizona. Take advantage of the 2023 tax break before the end of the year! United Way of Tucson and Southern Arizona is a qualifying organization for the Arizona Charitable Tax Credit, which provides a dollar-for-dollar tax credit of up to $421/individual or $841/couple. This only applies when donating to the Helping the Working Poor Fund, which supports job-skills training, affordable childcare, educational opportunities, emergency services and more for the working poor in our community.

United Way of Tucson and Southern Arizona

UnitedWayTucson.org Tax Code 20726

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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QUALIFIED CHARITABLE ORGANIZATIONS $421 per Individual $841 per Married Couple Arizona Department of Revenue Form 321 Required

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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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 lowincome 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: - CANCER SUPPORT [ pg. 17 ]

- SOCIAL SERVICES [ pg. 21 ]

- FAMILY ASSISTANCE [ pg. 17 ]

- SPECIAL NEEDS [ pg. 23 ]

- FOOD BANK [ pg. 18 ]

- THERAPEUTIC SERVICES [ pg. 24 ]

- HEALTHCARE [ pg. 19 ]

- YOUTH DEVELOPMENT [ pg. 24 ]

REMINDER!

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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!

FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

ARIZONA CANCER FOUNDATION FOR CHILDREN

CANCER SUPPORT

The mission of Arizona Cancer Foundation for Children is to provide social, emotional and financial support to families managing the health and well-being of a child diagnosed with cancer.

Arizona Cancer Foundation for Children provides a safe place where kids with cancer can be kids. Since its inception, ACFC has served over 10,000 individuals affected by pediatric cancer statewide who otherwise would likely be isolated and alone. Empathetic and caring, ACFC provides funds directly to families in need and distributes food and household essentials to those facing food scarcity and economic instability. Individual and family counseling, K9 therapy, family events, toys for children, and a large facility that includes an art studio, imagination play area, theater, meditation room and more.

azcancerfoundation.org Tax Code 20873

MILITARY ASSISTANCE MISSION

FAMILY ASSISTANCE

Military Assistance Mission provides financial and morale aid to current Arizona military members, their families and wounded heroes.

Military Assistance Mission is a nonprofit that offers financial and morale support to military families. The financial assistance program covers food, rent, mortgage, auto payments, utilities and auto insurance. MAM’s Education Assistance program aids service members and spouses with school expenses like textbooks, invoices, dorm/school living and parking fees. Additionally, MAM organizes morale-boosting family events, such as baby showers, holiday programs and tickets to sporting events.

azmam.org Tax Code 20118

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

FOOD BANK

CARING MINISTRIES Caring Ministries is a nonprofit ministry serving Tucson and the surrounding areas. It’s our vision that everyone in southern Arizona has the opportunity to be loved and live healthy lives. We support local communities by providing food, clothing and other resources while sharing the love of Christ with everyone we serve. Our network of partners provides sites for food distribution to those in need. Last year alone, we distributed 98,619 boxes of food, totaling over 3 million pounds of food. Through the support of our volunteers, partners and donors, we work to help restore lives and build stronger communities.

wearecaring.org Tax Code 20319

FOOD BANK

MIDWEST FOOD BANK, ARIZONA DIVISION As a faith-based organization, Midwest Food Bank’s mission is to share the love of Christ by alleviating hunger and malnutrition locally and throughout the world and providing disaster relief, all without discrimination.

Our vision is to provide industry-leading food relief to those in need while feeding them spiritually.

arizona.midwestfoodbank.org Tax Code 20927

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

HEALTHCARE

ALS ARIZONA We uphold our vision of creating a world without ALS by advocating for and empowering people affected by ALS throughout Arizona to live their lives to the fullest.

When you support ALS Arizona, you play a pivotal role in making a difference in the lives of those affected by ALS. Your generous contributions enable us to provide essential free local programs and services, including our much-needed Durable Medical Equipment program.

Did you know that the medical equipment we provide can cost upwards of $40,000? Due to generous donations, our families receive the equipment at no charge.

alsaz.org Tax Code 20994

EL RIO HEALTH CENTER FOUNDATION

HEALTHCARE

El Rio Health’s mission is to improve the health of our community through comprehensive, accessible, affordable, quality and compassionate care.

We serve 130,000+ people at 14 health centers throughout Tucson. Your donation helps the people we serve who live below the federal poverty level (60 percent) and those without insurance (17 percent) have access to healthcare.

Your charitable contribution will provide life-changing care in the areas of: • Asthma Care • Behavioral Health • Cancer Screenings • Dental Services • Diabetes

• Health & Wellness • Medical Care • Pediatric Programs • Support Services

One hundred percent of your donation goes to local care!

elrio.org Tax Code 20212 TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

HEALTHCARE

PMD ALLIANCE Parkinson & Movement Disorder 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 today.

We provide free resources to the entire Movement Disorder Care & Support Ecosystem© — people living with the disease, care partners and adult children, 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, deep-diving online and in-person programs. We’re here to navigate the waves of a movement disorder together, bringing clarity and life-giving solutions.

pmdalliance.org Tax Code 22103

HEALTHCARE

ARIZONA BURN FOUNDATION Our mission is to improve the quality of life for burn survivors and their families in Arizona while promoting burn prevention and fire safety advocacy and education.

ABF has been serving Arizona since 1967, providing education, emotional support, financial assistance and leadership development programs to help those who’ve encountered the devastating effects of burn injuries.

ABF supports burn survivors and their families from the time of their injuries through the rest of their lives. We bring them through recovery until they no longer identify as victims but instead as humans of intrinsic value and worth.

azburn.org Tax Code 20667

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

ARIZONA JUSTICE PROJECT

SOCIAL SERVICES

The mission of the Arizona Justice Project is to seek justice for the innocent, the wrongfully imprisoned and those who have suffered manifest injustice under Arizona’s criminal justice system.

The Arizona Justice Project is the only nonprofit organization in Arizona dedicated to helping those who have been wrongfully convicted regain their freedom.

Over the past 25 years, the AJP has helped free 43 individuals! Many of these individuals spent decades in prison, away from their families and communities.

Along with free legal services, AJP also assists clients with re-entry, providing support for housing, work, education and access to healthcare.

azjusticeproject.org Tax Code 20725

COPE COMMUNITY SERVICES, INC.

SOCIAL SERVICES

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.

As a qualifying charitable organization, donations increase access to treatment, goods and services for those most in need. 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 assist in ways that have a positive impact on fulfilling our mission and those we serve, such as: creating opportunities for at-risk youth to attend pro-social activities, supplying hygiene kits and basic living essentials for individuals in our residential programs, and increasing resources for our job training program.

copecommunityservices.org Tax Code 20039 TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

SOCIAL SERVICES

EAGLES WINGS OF GRACE Your tax credit contribution supports efforts in our “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 due to opioid addictions and incarceration. We now supply clothing specific to the clients’ needs, as professional attire is of no use until they complete their recovery program.

eagleswingsofgrace.org Tax Code 20259

SOCIAL SERVICES

THE SALVATION ARMY SOUTHWEST DIVISION 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, respite from extreme weather, holiday joy, senior activity and outreach, adult rehabilitation, skills training, opportunities for underprivileged children, emotional and spiritual support, and more — “Doing the Most Good” for more than 280,000 Arizonans annually.

The Salvation Army ranks #4 on Forbes’ latest list of America’s Top 100 Charities.

SalvationArmyTucson.org Tax Code 20675

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

BEACON GROUP

SPECIAL NEEDS

Beacon Group’s mission is to create opportunities for people with disabilities. 1 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 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

PAWSITIVE FRIENDSHIPS

SPECIAL NEEDS

Our mission is to assist individuals with special needs who are not progressing toward their goals by providing curriculum-based, goal-oriented animal therapy.

Pawsitive Friendships was founded in 2014 by Tosha Tharp-Gaitanis, the mother of a son with autism. She discovered she increased his progress by incorporating her French bulldog, Zoe, into her son’s therapy.

This model became the inspiration for our 98 percent volunteer-run organization. Your tax dollars help us provide animal therapy to the 1,500 individuals enrolled in our program.

pawsitivefriendships.org Tax Code 20861

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

THERAPEUTIC SERVICES

THERAPEUTIC RIDING OF TUCSON TROT has been making a difference in the lives of individuals with disabilities for 49 years. Founded in 1974 as an alternative therapy approach using horses, it was one of the first programs of its kind in the U.S. TROT’s mission is to enrich the lives of people with special needs using equine-assisted activities and therapies to improve physical, mental, social and emotional well-being. Tax credit donations to TROT help to empower individuals living with disabilities to live life without barriers.

trotarizona.org Tax Code 20696

YOUTH DEVELOPMENT

YOUTH ON THEIR OWN Since 1986, Youth On Their Own has been helping Pima County youth experiencing homelessness graduate from high school. Approximately 1,500 youth enroll in our program each year to receive the financial, material and motivational support they need to reach their high school graduation. With a graduation rate of 86 percent among YOTO seniors, we know we’re making a difference!

By making a tax credit contribution to Youth On Their Own, you show the thousands of YOTO students and alumni in Tucson that our community believes in them and knows they can succeed!

yoto.org Tax Code 20365

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Charitable Organizations | $421 per Individual / $841 per Married Couple

QUALIFIED FOSTER CARE ORGANIZATIONS $526 per Individual $1,051 per Married Couple Arizona Department of Revenue Form 352 Required

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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!

Qualified Foster Care Organizations | $526 per Individual / $1,051 per Married Couple

AID TO ADOPTION OF SPECIAL KIDS (AASK) Aid to Adoption of Special Kids helps youth in Arizona’s foster care system build long-lasting relationships through foster care, adoption and mentoring programs.

Relationships matter, and with AASK’s programs, youth in Arizona’s foster care system can build quality relationships that help improve their self-worth.

Research shows that relationships with caring adults help children perform better at school, which enables them to set and achieve goals, giving them the confidence to become the adults they want to be.

AASK’s various relationship-focused programs show kids they are not alone. There are trustworthy adults who truly care about them, their well-being and their future.

aask-az.org Tax Code 10026

ARIZONA ASSOCIATION FOR FOSTER AND ADOPTIVE PARENTS With the goal of increasing the stability, well-being and connection of Arizona’s foster, kinship and adoptive families and their children, our purpose is to strengthen and encourage those families through education, financial and emotional support, relationships, and providing opportunities for a voice throughout their journey. We are thankful for the community’s donations which are used to support our programs for children in foster, kinship and adoptive families across Arizona: Children’s Basic Needs, Family Connections, Family Support Services, and Community Awareness celebrations.

azafap.org Tax Code 10008

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Qualified Foster Care Organizations | $526 per Individual / $1,051 per Married Couple

ARIZONA BAPTIST CHILDREN’S SERVICES & FAMILY MINISTRIES Arizona Baptist Children’s Services & Family Ministries aims to provide hope and care to hurting children and families through Christ-centered ministries.

ABCS is a faith-based nonprofit social service ministry founded in 1960 as a home for displaced children. Over 60 years later, seven ministries serve the full spectrum of Arizona families, from unborn babies to senior adults.

Families today face a multitude of challenges that can sometimes be overwhelming. ABCS focuses on providing practical help to meet the physical, emotional and spiritual needs of each person we serve. Together, through the support of donors and partners, we are strengthening communities across Arizona.

abcs.org Tax Code 10007

OCJ KIDS Every day, youth in our society are exposed to unhealthy and unstable futures. As they journey through foster care, we journey alongside them. OCJ KIDS’ mission is to provide opportunity, create community and fight for justice for foster and at-risk kids.

Arizona tax credit contributions provide resources to foster children and teens in Tucson and surrounding communities, including hygiene, clothing and emergency food throughout the year.

ocjkids.org/tucson Tax Code 10018

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

Qualified Foster Care Organizations | $526 per Individual / $1,051 per Married Couple

SPREADING THREADS CLOTHING BANK Our mission is to provide gently used and new clothes and items to foster, foster/adoptive and kinship families in southern Arizona in order to decrease their financial burden and provide clothes that children feel good wearing.

Spreading Threads Clothing Bank was started as a grassroots, nonprofit clothing bank based in Tucson with the purpose of providing free clothing to youth in foster care in Pima County and southern Arizona.

Launched in 2018, Spreading Threads Clothing Bank was founded by Michele Wright and Michele Bennett, two women who have fostered and adopted several children in southern Arizona.

spreadingthreads.com Tax Code 10056

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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 2023-24: 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 to 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.

PRIVATE SCHOOL TUITION AND SCHOOL TUITION ORGANIZATION TAX CREDITS Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified Private 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 $655 of their donations on Form 323. Once that contribution is made, taxpayers are eligible to also give to the School Tuition Organization Tax Credit, up to $652 for individuals, using form 348.

Married taxpayers filing jointly will claim the first $1,308 of their donations on Form 323.

Once that contribution is made, married taxpayers may claim the School Tuition Organization Tax Credit for another $1,301 on Form 348.

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

NOTICE: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent.

REMINDER!

Use the Tax Credit Worksheet on the last page to take notes and record the code TAX CREDIT GUIDE | FRONTDOORS MEDIA 30 can choose more than one! forGIVING the schools you choose.

You

PUBLIC & CHARTER SCHOOLS $200 per Individual $400 per Married Couple Arizona Department of Revenue Form 322 Required

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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Public & Charter Schools | $200 per Individual / $400 per Married Couple

ACADEMIES OF MATH AND SCIENCE The Academies of Math and Science formed 24 years ago as a Tucson-led educational philosophy dedicated to aiding our 9,400+ scholar families in building a strong future in our most challenged neighborhoods; with an A+ accreditation. Our unwavering commitment to “transforming today’s scholars into tomorrow’s global visionaries through a well-rounded education” is rooted in sustainable innovation and cross-sector relationships; this includes you! Your support strengthens the collaborative networks between all community stakeholders, which fosters each scholar’s ability to selfdetermine and lead in tomorrow’s landscape. The quality of Arizona’s future begins in grades K-8; join us in making it shine.

amsschools.org

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

PRIVATE SCHOOL TUITION $655 per Individual $1,308 per Married Couple

SCHOOL TUITION ORGANIZATION $652 per Individual $1,301 per Married Couple Arizona Department of Revenue Form 323 & Form 348 Required

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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School Tuition Organizations | $1,307 per Individual / $2,609 per Married Couple

ACADEMIC OPPORTUNITY OF ARIZONA Academic Opportunity of Arizona (AOA) provides educational funding to all qualifying children attending more than 85 private schools across the state. They prioritize disabled students and those living with low-income hardships. Partnerships with Special Olympics of Arizona, along with the Arizona Science Center, allow AOA to extend support outside of the classroom with their AOA360 program. When you donate to AOA, you receive the dollar-for-dollar credit, but most importantly, you nurture student potential and help create a brighter future for all of Arizona.

AOA360.org

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FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE

2023/24 TAX CREDIT DONATION WORKSHEET To download and print this worksheet, go to aztaxcreditguide.com

In the same year, you can take advantage of all four tax credits: the Qualified Charitable Tax Credit, the Qualified Foster Care Tax Credit, the Public School Tuition Tax Credit and the School Tuition Organization Tax Credits.

$

MY 2023 ARIZONA TAX LIABILITY TAX CREDIT

Qualified Charitable Organization

Qualified Foster Care Organization

Public & Charter Schools

Private School Tuition Organization

ORGANIZATION(S)

AMOUNT

$ Married filing jointly: $841 Filing single: $421

$ Married filing jointly: $1,051 Filing single: $526

$ Married filing jointly: $400 Filing single: $200

$ Married filing jointly: $1,308 Filing single: $655

IF you give to Private School Tuition Organization, you may ALSO donate to:

School Tuition Organization

Cut here and take with you.

$ Married filing jointly: $1,301 Filing single: $652

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA

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United Way of Tucson and Southern Arizona

FIND YOUR

PURPOSE CONNECT. GIVE. VOLUNTEER.

Looking for a meaningful way to give back?

Last year, United Way of Tucson served 422,302 community members, that’s 1 in 3 individuals living in Southern Arizona!

Why Donate?

1. Education: Fuel the minds of the future! Your donation supports educational initiatives, empowering the next generation.

2. Financial Wellness: Break barriers! United Way is committed to creating financial stability for families in need.

3. Healthy Communities: Build a healthier community! Your support goes towards promoting well-being for older adults and community members facing end-of-life care.

Find your purpose and connect, give, or volunteer TODAY!

UnitedWayTucson.org