Tax Credit

Download a copy of our School Tax Credit Form

What is a tax credit?
Arizona Law (ARS 43-1089.01) allows married couples filing jointly a tax credit of up to $400 and individual taxpayers a credit of up to $200 when they contribute to extra-curricular and character education activities in public schools. This tax credit is available to all Arizona residents who have a tax liability at least equal to that of their donation. You DO NOT have to be a parent of a child in school to benefit from this law.

Corporations are not eligible. Contributions are donated directly to schools. This means your donations are used directly to support student activities of your choice or the school of choice.

A tax credit is a full refund of your money provided you have a tax liability equaling or exceeding your donation. For example, if you have a $900 Arizona State tax liability and you make a $400 donation to a public school, $400 is subtracted from your tax liability. Then, you would owe only $500. A husband and wife who file separate returns for a taxable year for which they could have filed jointly may each claim only one-half of the $400 tax credit allowed for the joint return. The credit allowed is in lieu of any deduction pursuant to Section 170 of the Internal Revenue Code for charitable contributions, which would also be taken for Arizona tax purposes. In other words, you cannot take the charitable contribution deduction on your state income tax return and take the tax credit as well. The deadline to make a donation is December 31 of each year.

To claim the tax credit, taxpayers must contribute to an extra-curricular activity for which the school district requires a fee or funds to operate the program. Extra-curricular activities are optional, noncredit, educational activities offered before during or after school hours. Examples include field trips, enrichment activities, athletics, music programs, and after school clubs. These programs depend on fees from students. The Governing Board approves a fee schedule, which designates the appropriate extra curricular programs.

How do I receive my tax credit?
Please do the following if you would like to receive the tax credit:
Fill out the Arizona Tax Credit Request form. Attach your check payable to Carden Traditional School of Surprise or Carden Traditional School of Glendale. Be sure to designate which school you wish to support. Indicate on the response form how you would like your donation to be used. If you have no real preference, you may choose the category “School may designate use.” Click On the Form Below to open the taxform PDF document.

You can make your contribution in person or you can mail the form to the address below. Upon payment, a pre-numbered receipt will be given or mailed to you for tax reporting purposes. Please place this form with other tax preparation documents.
What do I do when I prepare my taxes?

Show your pre-numbered receipt to your tax preparer, who should have ARIZONA FORM 322 to report your tax credit. This form is also available on the Department of Revenue web site.

We must keep strict records of the funds received and report their use to the state. There are no refunds should you discover you do not have a tax liability to cover the tax credit. However, you would be able to carry the credit forward for up to five years.
Mail your check with the Tax Credit Program form, postmarked by December 31, to:

Carden Traditional School of Surprise
15688 W. Acoma Road
Surprise, AZ 85379

Carden Traditional School of Glendale
4744 W. Grovers Avenue
Glendale, AZ 85308