Corporate Tax Credit
Take the dollar-for-dollar Arizona Private School Tuition tax credit when you support Student Tuition Organizations (STOs).
C corporations, S corporations, LLCs filing as S corporations and insurance companies are eligible to take the dollar-for-dollar Arizona Private School Tuition tax credit when they support STOs. STOs provide scholarships for students entering private schools. To qualify for a corporate award, students must be eligible for the reduced lunch program and other guidelines set by the state.
The Jewish Tuition Organization (JTO) is a certified STO and a 501(c)(3) charitable organization. Our goal is to ensure that no child misses out on a Jewish day school education because of the cost. Thanks to the Arizona Private School Tax Credit, you can take the credit and help us provide scholarships to Arizona students seeking a quality Jewish day school education.
Benefits of the Corporate Tuition Tax Credit
- Gain recognition for your company by becoming a community partner in education using your tax dollars.
- A corporation can contribute 100% of its Arizona tax liability up to the maximum allowed by the program that is capped by the state.
- A minimum of 90% of funds raised are distributed in the form of scholarships each year.
- You can impact a child’s future at absolutely no cost to you.
Interested?
If you’re interested in taking the corporate tax credit, contact the JTO at 480-634-4926 or info@JewishTuition.org. We can also work with you to set up matching grants and JTO payroll deductions.
Visit the Arizona Department of Revenue for more information about state tax credits.
Recent Corporate Donors
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%