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 contributions to a qualified charity through an umbrella type of charitable organization. You must designate the donation be directed to a member organization or member group fund that would qualify on a stand alone basis.
  • For 2006 and later years, the maximum amount of the credit is $400.00 for single taxpayers or heads of household.
  • For Married taxpayers, the maximum credit is $800.00. If married taxpayers file separate returns, each spouse may claim ½ of the credit that would have been allowed on a joint return.
  • This is not a refundable credit. If the allowable credit is more than your tax or if you have no tax, you may carry the unused credit forward for up to the next five years.
  • Starting in 2010 you may be able to make credit eligible contributions to a qualified charity that provides assistance to the working poor through payroll withholding. Check with your employer to see if your employer has agreed to withhold contributions for this credit from your pay.