Tax Credit for Contributions to Qualifying Charitable Organizations (QCOs)
This individual income tax credit is available for contributions to Qualifying Charitable Organizations that provide 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.
The maximum QCO credit donation amount for 2024: $470 single, married filing separate or head of household; $938 married filing joint.
The maximum QCO credit donation amount for 2025: $495 single, married filing separate or head of household; $987 married filing joint.
Arizona law allows QCO donations made during 2024 or donations made from January 1, 2025 through April 15, 2025 to be claimed on the 2024 Arizona income tax return. The maximum credit that can be claimed on the 2024 Arizona return for donations made to QCOs is $470 for single, married filing separate or head of household taxpayers, and $938 for married filing joint taxpayers. If a taxpayer makes a QCO donation from January 1, 2025 through April 15, 2025, and wants to claim the higher 2025 maximum credit amount, the taxpayer will need to claim the credit on the 2025 Arizona return filed in 2026.
Tax Credit for Contributions to Qualifying Foster Care Charitable Organizations (QFCOs)
This individual income tax credit is available for contributions to Qualifying Foster Care Charitable Organizations that provide 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.
The maximum QFCO credit donation amount for 2024: $587 single, married filing separate or head of household; $1,173 married filing joint.
The maximum QFCO credit donation amount for 2025: $618 single, married filing separate or head of household; $1,234 married filing joint.
Arizona law allows QFCO donations made during 2024 or donations made from January 1, 2025 through April 15, 2025 to be claimed on the 2024 Arizona income tax return. The maximum credit that can be claimed on the 2024 Arizona return for donations made to QFCOs is $587 for single, married filing separate and head of household taxpayers, and $1,173 for married filing joint taxpayers. If a taxpayer makes a QFCO donation from January 1, 2025 through April 15, 2025 and wants to claim the higher 2025 maximum credit amount, the taxpayer will need to claim the credit on the 2025 Arizona return filed in 2026.