Individual Tax Credit
You can take the credit for 2025 until April 15, 2026 or when you file your taxes, whichever comes first.
Since 1999, the Jewish Tuition Organization has been privileged to award more than 7,000 scholarships to help students obtain a Jewish day school education with funds raised through the Arizona Private School Tax Credit. You can take the credit and receive a dollar-for-dollar Arizona tax credit up to a maximum of $1,535 for filing single or married (filing separate returns) and $3,062 for married (filing joint returns).
2025 Arizona Private School Tax Credit
| Original Tax Credit | Switcher Tax Credit | Total | |
|---|---|---|---|
| Individuals | $769 | $766 | $1,535 |
| Joint Returns | $1,535 | $1,527 | $3,062 |
Leave a Legacy
Tax Credit Options
Make your secure online transaction:
Print and mail a form, including check or credit card payment:
Check with your payroll department to see if this is an option for you. Your state tax liability will come directly to the JTO and you will receive a receipt to take the credit on your taxes. Also ask if your company will do a matching gift. Contact the JTO at (480) 634-4926 or info@JewishTuition.org if you are interested.
Understanding the Law
About A.R.S. 43-1183
Arizona Tax Code as Amended:
43-1089. Credit for voluntary contributions to school tuition organizations:
A. “For taxable years beginning from and after December 31, 1997, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization, but not to exceed $1000.00* in any taxable year.”
*The 2025 limit for married filing joint return is $3,062. The single filers limit is $1,535.
In 1998, Arizona amended its tax code to allow individuals and certain corporations to reallocate a portion of their Arizona income taxes to help children obtain a quality, private education. In other words, Arizona law provides a dollar-for-dollar tax credit for contributions made to School Tuition Organizations (STOs) for students attending private schools.
How the Arizona Private School Tax Credit Works
Upon contribution to an STO such as the Jewish Tuition Organization, the State of Arizona will provide you with a dollar-for-dollar tax credit that reduces your state income tax liability by the amount you contribute.
Learn more about Arizona’s Private School Tax Credit (ARS 43-1089) from the Arizona Department of Revenue website.
Scholarships Paid For 2024-2025 By Income Level
JTO STO Original Scholarship Program
Original scholarships paid during FY 2024/25 to students with family income of 185% and below of poverty level:
- Amount of original scholarships paid = $263,191
- Amount as a percentage of total original scholarships paid = 26%
Original scholarships paid during FY 2024/25 to students whose family income is 186% to 342% of poverty level:
- Amount of original scholarships paid = $226,692
- Amount as percentage of total original scholarships paid = 23%
JTO STO Switcher Scholarship Program
Switcher scholarships paid during FY 2024/25 to students with family income of 185% and below of poverty level:
- Amount of switcher scholarships paid = $276,610
- Amount as a percentage of total switcher scholarships paid = 25%
Switcher scholarships paid during FY 2024/25 to students whose family income is 186% to 342% of poverty level:
- Amount of switcher scholarships paid = $274,307
- Amount as percentage of total switcher scholarships paid = 24%
JTO STO Corporate Scholarship Program
Corporate scholarships paid during FY 2024/25 to students with family income of 185% and below of poverty level:
- Amount of corporate scholarships paid = $584,556
- Amount as a percentage of total corporate scholarships paid = 57%
Corporate scholarships paid during FY 2024/25 to students whose family income is 186% to 342% of poverty level:
- Amount of corporate scholarships paid = $446,845
- Amount as percentage of total corporate scholarships paid = 43%
Scholarships Paid For 2023-2024 By Income Level
JTO STO Original Scholarship Program
Original scholarships paid during FY 2023/24 to students with family income up to 185% of poverty level:
- Amount of original scholarships paid = $95,815
- Amount as a percentage of total original scholarships paid = 13%
Original scholarships paid during FY 2023/24 to students with family income from 185% of poverty level to 342.25% of poverty level:
- Amount of original scholarships paid = $103,588
- Amount as percentage of total original scholarships paid = 14%
JTO STO Switcher Scholarship Program
Switcher scholarships paid during FY 2023/24 to students with family income up to 185% of poverty level:
- Amount of switcher scholarships paid = $220,098
- Amount as a percentage of total switcher scholarships paid = 23%
Switcher scholarships paid during FY 2023/24 to students with family income from 185% of poverty level to 342.25% of poverty level:
- Amount of switcher scholarships paid = $243,229
- Amount as percentage of total switcher scholarships paid = 25%
JTO STO Corporate Scholarship Program
Corporate scholarships paid during FY 2023/24 to students with family income up to 185% of poverty level:
- Amount of corporate scholarships paid = $743,206
- Amount as a percentage of total corporate scholarships paid = 52%
Corporate scholarships paid during FY 2023/24 to students with family income from 185% of poverty level to 342.25% of poverty level:
- Amount of corporate scholarships paid = $698,681
- Amount as percentage of total corporate scholarships paid = 48%
NOTICE: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor 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 dependent. Consult your tax advisor for specific tax advice.