Arizona Public School Tax Credit
Dollar-for-dollar state tax credit for donations to Arizona public and charter schools.
What is the Arizona Public School Tax Credit?
The Arizona Public School Tax Credit lets you redirect state income tax you already owe to a public or charter school of your choice. Your donation funds extracurricular activities, character education, and student programs — and you get the full amount back as a dollar-for-dollar credit against your Arizona state liability. It's one of the most direct ways to support a school without reaching deeper into your pocket.
Claim it on Arizona Form 322. 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?
Tax year 2026 limits
The limit is the maximum credit you can claim for the year. If your Arizona liability is less than your donation, the unused portion carries forward for up to five years. The credit is non-refundable — it reduces what you owe but doesn't generate a refund on its own.
How to claim the Public School credit
- Pick a school. Any Arizona public district or charter school qualifies. Confirm the school's CTDS code — every receipt must include it.
- Donate by April 15 of the year after the tax year you're claiming. Keep your receipt.
- File Arizona Form 322 with your state return, listing each school's CTDS code and the donation amount.
- Subtract the credit from your Arizona liability. Carry forward unused amounts for up to five years.
Who qualifies?
Every Arizona public district school and public charter school is eligible. The school uses the funds for state-approved extracurricular categories: athletics, fine arts, field trips, after-school programs, character education, and similar activities that support student participation.
Private schools do not qualify for this credit — they fall under the separate Arizona Private School Tax Credit, which works through School Tuition Organizations (STOs).
Support an Arizona public school today
Browse participating public schools or start a donation that covers all four Arizona tax credit programs in one transaction.
Frequently Asked Questions
Ready to support an Arizona public school?
Donate to one school or split across many — all in a single transaction with compliant receipts.
Donate NowRelated Arizona tax credits
You can claim multiple credits in the same tax year. Each has its own form and its own limit.
Charitable Tax Credit (QCO)
Support Arizona nonprofits serving low-income residents. Filed on Form 321.
Foster Care Tax Credit (QFCO)
Help Arizona foster care agencies. Separate credit, stacked on top of QCO. Filed on Form 352.
Private School Tax Credit
Fund private school scholarships through School Tuition Organizations. Forms 323 + 348.