How do I get the credit?

For taxable years 2009 and later, the baseline year requirement has been eliminated. For taxable years 2013 and beyond, the requirement to itemize deductions on the state return has been eliminated.  You cannot claim both a tax credit and an itemized deduction for the amount of the contributions made to a qualifying charity for which

How can I tell if a charity qualifies?

The Arizona Department of Revenue has revised its list of qualifying charities. During 2009 all previously certified charities were required to recertify. If a previously certified charity no longer qualifies, it will be removed from the Department’s published list effective January 1, 2010. Visit to view the Department’s updated list.

Must a qualifying charitable organization be certified?

Yes, a qualifying charitable organization must send a written certification letter to the Arizona Department of Revenue. The Department shall review each written certification and determine whether the organization meets all the criteria to be considered a qualifying charitable organization and notify the organization of its determination. The Department may also periodically request recertification from

What is a qualifying charity?

It is a charity that is exempt from federal income tax under Internal Revenue Code 501(c)(3). The charity is a designated community action agency that receives Community Services Block Grant Program Money under United States Code, Title 42, Section 9901. The charity must spend at least 50% of its budget on services to Arizona residents

How can I take advantage of the Tax Credit?

For taxable years beginning on or after January 1, 1998, Arizona Law provides a credit for cash contributions made to certain charities that provide help to the working poor. You may qualify for this credit if you make cash contributions to a qualifying charity. You may also qualify for this credit if you make cash

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