Corporate Tax Credit



​Dollar-for-Dollar Corporate Tax Credit Program
(A.R.S. 43-1183 and A.R.S. 43-1184)


Thank you for your interest in helping low income and disabled children in the State of Arizona.  Even if you cannot participate this year, we would appreciate
your help by passing this on to someone who can help. Corporate tax credit donations benefit students of families that fall under the national free and reduced
lunch program limits.

Have you considered taking advantage of the Arizona Corporate Tax Credit Program?  You get a larger tax credit vs the individual tax credit. On the first work
day of July, the Arizona Department of Revenue opens the Corporate Tax Credit Program "window" for pre-approval. The CCSTO Pre-approval form is available
from the link below and by contacting CCSTO.

In 2006 the Arizona legislature created the Corporate Tax Credit Program. This tax credit is available only to Corporate taxpayers, exempt organizations with
unrelated business income, Corporate Partners of a partnership (if passed through by the partnership), individual shareholders of an S Corporation (if passed
through to their shareholders) AND Insurance Companies (if they have a premium tax liability).

This credit allows these corporations to donate up to their ENTIRE tax liability to an School Tuition Organization, like CCSTO, for a dollar-for-dollar tax credit.
The minimum donation is an aggregate $5,000 (Low Income and/or Disabled/Displaced combined). Although you cannot recommend any students, you CAN
designate a school. We will work with the school and make sure your donation helps the students who really need the help. The need is always there.


The Corporate Tax Credit process is simple!

1. Complete the Corporate Tax Credit Application and return to CCSTO. All applications must be received by CCSTO no later than June 28, 2018.
2. CCSTO will send the application to the Arizona Department of Revenue (ADOR) on July 2nd. ADOR confirms the corporation's tax standing and
     verifies that the state cap has not been reached.
3. ADOR responds to CCSTO within 20 days of request.
4. CCSTO will notify the corporate donor or insurance company of their standing the SAME day CCSTO is notified.
5. The corporate donor or insurance company has 20 days to make their donation (payable to CCSTO). If they miss the 20 day deadline, their application
     expires and they will be required to reapply.
6. CCSTO notifies ADOR when the donations have been received. 

That's it!  It's simple. Helping kids is easy. Everyone wins!
I am your Corporate Program Coordinator. I would be happy to answer any questions you may have.

    CCSTO Pre-approval Form:   Pre-approval 

You can also get information from the ADOR website:  

              Program Guidelines available at www.azdor.gov:  Click on the "Tax Credits" link on left side of home page.


Arizona Revised Statute - A.R.S. §43-1603(C):

  • A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor's recommendation.
  • A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependents.