Arizona Foster Care Tax Credit (QFCO)

What is the Arizona Foster Care Tax Credit?

The Arizona Foster Care Tax Credit lets you redirect state income tax to Qualifying Foster Care Organizations (QFCOs) — nonprofits serving Arizona's most vulnerable children. Every dollar you donate reduces your Arizona state tax liability by the same amount, up to the annual limit. Unlike the broader Charitable Tax Credit (QCO), this one is specifically for foster care and adoption services.

Claim it on Arizona Form 352. Donate any time from January 1 through April 15 of the following year to apply the credit to the prior tax year.

How much can you donate?

The QFCO credit is separate from and in addition to the QCO credit — you can claim both in the same year. Unused credit carries forward for up to five tax years if your Arizona liability doesn't absorb the full amount.

How to claim the QFCO credit

1. Donate by April 15 of the year after the tax year you're claiming. Your receipt must show the organization's Arizona QFCO code.
2. File Arizona Form 352 with your state return, listing the QFCO code, the organization's name, and the donation amount.
3. Subtract the credit from your Arizona liability. Unused amounts carry forward up to five years.

If you're also claiming the QCO credit, file Form 321 separately — each credit has its own form and its own limit.

Who qualifies as a QFCO?

A QFCO is a nonprofit that spends at least 50% of its budget on services for Arizona children placed in foster care or on programs that support adoption, family preservation, and reunification. Common QFCOs include licensed foster care agencies, group homes, adoption service providers, and nonprofits that recruit and train foster families.

Only donations to organizations with a current QFCO code count for the credit. AZcredits lists only vetted QFCOs with active codes.

Support Arizona foster children today

Browse our vetted QFCO partners or start a donation that covers all four Arizona tax credit programs in one transaction.