FAQ

Arizona Christian Tuition is a certified School Tuition Organization (STO) that helps families afford private Christian education by awarding tuition scholarships funded by Arizona tax credit donations. Our mission is to make Christian schooling accessible while giving individuals and corporations the ability to redirect their Arizona tax dollars to support students directly.

An STO is a nonprofit organization certified by the Arizona Department of Revenue to collect tax credit donations and award tuition scholarships to eligible students attending private schools in Arizona. STOs must meet strict transparency, reporting, and accountability standards.

Arizona allows taxpayers to redirect a portion of their state income taxes to a certified STO like Arizona Christian Tuition. Instead of paying these dollars to the state, donors give to the STO and receive a dollar-for-dollar tax credit on their Arizona tax return.

• Original (Individual) Tax Credit: Available to any Arizona taxpayer.

• Overflow (Switcher) Tax Credit: Available to donors supporting students who meet specific eligibility criteria (such as transferring from public school, moving from out of state, kindergarteners, etc.).

Both credits combine to create the total maximum individual tax credit amount each year.

Any Arizona taxpayer can donate — individuals, married couples, and qualifying corporations.
Out-of-state donors may also give but cannot claim the Arizona tax credit.

Yes. Donors may recommend a specific student or school.
However:

• Recommendations are not guaranteed awards,

• And donations cannot be made to your own dependent children.

Any private Christian school in Arizona that partners with Arizona Christian Tuition and meets the state’s eligibility requirements. Parents select their school during the application process.

Scholarships are awarded based on available program funds, eligibility requirements, school recommendations, financial need (as applicable), and completeness of the parent application.

Students must be enrolled in or applying to an Arizona private Christian school and meet at least one eligibility pathway such as:

• Public/charter school switcher

• Kindergarten

• Out-of-state transfer

• Homeschooled student

• Foster/Displaced student

• ESA student switching to STO

• Prior STO scholarship recipient

• Low-income family

• Student with disabilities

Yes, but STO scholarships cannot be sent to the school while an ESA contract is active.
Families may apply, and funds will be held until ESA is paused, closed, or not renewed.

Parents create an online profile, add their student, complete financial and narrative sections, upload supporting documents (if applicable), and submit the application for the current school year.

A new application must be submitted every school year for each student.

Documentation varies based on eligibility and may include:

• Public school verification forms

• Out-of-state transfer verification

• IEP/MET/504 plans

• ESA closure forms

• Proof of foster or displaced status

• Income information for low-income qualification

Individuals can donate any time during the year.
Donations made January 1 – April 15 can be applied to either the previous or current tax year.

For 2025:

• Single/HOH: $1,535

• Married Filing Jointly: $3,062
  (These combine Original + Overflow credits.)

Yes. Donations beyond your tax liability may qualify as a federal tax deduction and may also be carried forward for up to 5 years.

Corporations may redirect up to 100% of their Arizona corporate income tax or insurance premium tax liability to scholarships. Pre-approval through ADOR is required and begins July 1 each year.

• S-Corps and LLCs filing as S-Corps: $5,000 minimum

• C-Corps and Insurance Companies: No minimum

Yes. Corporations may recommend specific schools but cannot designate individual students.

A donation receipt is automatically emailed once a contribution is processed. Donors can also access receipts anytime through the donor portal.

No. Once a donation has been processed and a tax receipt issued, it cannot be refunded due to state tax credit laws.

Distribution varies by funding cycles, school year timing, and application volume. Awards are typically issued throughout the school year as funds become available.

Parents and donors can update their profile information directly in the portal or contact us for assistance.

Yes. Students may apply to and receive funding from multiple certified STOs as long as eligibility requirements are met.

Parents, donors, and corporations can reach our support team through:

• Phone

• Email

• Website contact form

• Portal support options (change email, merge accounts, etc.)