Arizona Tax Credit List for Qualified Charities
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Overview of AZ Charitable Tax Credits

The information below is compiled from the AZ Dept of Revenue’s Form 321i and Form 352i instructions. Always speak with your tax expert regarding any tax matters.
  • To qualify as a tax credit, charitable financial donations MUST be to an AZ Dept of Revenue “certified/approved charity” that has meets specific qualifications; hence a Qualified Charitable Organization (QCO) and a Qualified Foster Care Charitable Organization (QFCO).
  • AZ Charitable Tax Credits are deducted directly from Arizona income taxes owed using Form 321 (QCOs) and Form 352 (QFCOs).
  • Charitable, Foster Charitable, Miltary Relief Fund and School Tax Credits can ALL be combined to reduce your AZ income taxes owed. Please see bottom of this page for information about these tax credits.
  • If you claim qualified contributions as tax credits on your Arizona income tax return, you cannot also claim them as federal itemized deductions.
  • There is an annual maximum allowable credit for contributions to QCOs, and a different limit for QFCOs. Both are adjusted yearly for inflation. Current allowable limits are denoted in the "Tax Credit Details" download at the bottom of this page.
  • You can split the QCO maximum allowable credit donations between multiple QCOs. The same applies for QFCOs.
  • There is no minimum requirement for this tax credit; donate $5 to a QCO, you can take $5 off AZ taxes owed.
  • Qualified donations made between Jan 1 to April 15 can be applied to EITHER the previous year or the current year.
  • Do keep donation receipts for your filing records.
  • If your taxes owed are less than the AZ Charitable Tax Credit donations made, the AZ Dept of Revenue allows for a five-year carryover of any un-used allowable donation credit. Please see the example below.
AZ Charitable Tax Credit Carryover Example
AZ Charitable Tax Credit credits for contributions to QCOs and QFCOs that are not fully applied against tax obligations (up to the maximum allowable) for the most recent tax year to be carried forward to future tax years for a period of five consecutive years.
It took us a couple of times to understand the example offered in the Form 321i instructions, so here it is with our additions for better clarity (we hope)…
During 2023, Mary, a single person, gave $800 in total to three QCOs. In 2023, Mary is allowed a $421 maximum QCO credit. Mary’s 2023 AZ income tax owed is $250. Mary can apply $250 of her QCO tax credit to her 2023 tax liability. Mary now owes $0 (way to go Mary!) and she can also carryover the unused portion of this credit, $171 [$421-$250] to the 2024 tax year.
Mary cannot carryover the portion of her charitable donations that was above the $421 maximum QCO credit, in this case that is $379 ($800-$421). She can use this amount as an "itemized deduction" in her Federal and Arizona tax filings.
Charitable, Military Relief Fund, Public and Private School Tax Credits
Here are downloadable PDF documents that details the allowable maximum limits for 2024 and 2025, contribution deadlines, weblinks to needed forms and lists, and which tax credits carryover:  2024 Tax Credit Details and 2025 Tax Credit Details