Welcome to the Website for AZTO!

Arizona Tuition Organization, Inc. (AZTO) was established to facilitate the Arizona Private School Tuition Tax Credit. AZTO accepts contributions from Arizona income taxpayers for the benefit of children attending participating schools.  Donors may then be eligible to claim a tax credit that reduces dollar for dollar, any income tax owed to the state of Arizona.  AZTO is a school tuition organization that focuses on only a few private schools, to provide quality personal service to partnering schools, students, and families.  Please explore our website and see what AZTO can do for you! ***************************************************************************************************************     New Updates for the 2013 Tax Year: 1.  The PLUS (Private Learning Uplifting Students) Credit was recently implemented in 2012.  This credit allows Arizona taxpayers (that have contributed the maximum amount under the “Original” Tuition Tax Credit) to additionally donate up to $1,028 for married couples filing jointly and $514 individuals.   Please check student eligibility requirements.  2.  For tax year 2013 the “Original” Tuition Tax Credit limits are $1,034 married couples filing jointly and $517 individuals.  3.  The 2013 combined maximum private school tuition tax credits are $2,062 for married couples filing jointly and $1,031 for individuals.

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Privacy

Your Privacy Your privacy is important to us. To better protect your privacy we provide this notice explaining our online information practices and the choices you can make about the way your information is collected and used. To make this notice easy to find, we make it available on our homepage and at every point where personally identifiable information may be requested. Collection of Personal Information When visiting the Arizona Tuition Organization website, the IP address used to access the site will be logged along with the dates and times of access. This information is purely used to analyze trends, administer the site, track users movement and gather broad demographic information for internal use. Most importantly, any recorded IP addresses are not linked to personally identifiable information. Our Commitment To Data Security To prevent unauthorized access, maintain data accuracy, and ensure the correct use of information, we have put in place appropriate physical, electronic, and managerial procedures to safeguard and secure the information we collect online. Links to third party Websites We have included links on this site for your use and reference. We are not responsible for the privacy policies on these websites. You should be aware that the privacy policies of these sites may differ from our own. Changes to this Privacy Statement The contents of this statement may be altered at any time, at our discretion. If you have any questions regarding the privacy...

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PostsCategory: News2013 Tax Year Credit Limits Adjust: Original Credit $1,034/$517 and PLUS Credit $1,028/$5142013-14 AZTO Application Now AvailableAffirmative Supreme Court DecisionCenter for Arizona Policy Tuition Tax CreditLast Distribution of the 2012-13 School Year is May 16thPrivate School Tuition Tax Credit ReformWhy the awkward credit limits?PagesApplyingApply NowApplying InfoEligibilityNew StudentsTimingContactContributingContributing InfoDonate NowNo SwappingSTO RequirementsTax FormsCorporate CreditCorporate DonorFAQsFormsFormsRequest Forms & InfoPrivacySchoolsSitemapThank youWelcome to the Website for AZTO!

Request Forms & Info

You can immediately download Forms from the ”Forms Page.” If you would like Forms emailed or mailed to you, please let us know what you’d like to receive and where you would like it sent to. Fields marked with an * are required. Subject Your Name * Address * Address 2 City * State * Zip * Phone Number Your Email * Type of Document *  Donation Form Application Copy of my Donation Receipt FAQ's If you are requesting more than one form, please note this in the Comments box below. Comments To confirm this is not spam, please enter the symbols you see below:

Contact

We would love to hear from you! For more information please contact us by e-mail or phone and we will respond to your inquiry as quickly as possible. If you would like us to send you a supply of donation brochures or Frequently Asked Questions sheets you may call us or send your request in over the Internet. Donation Mailing Address: Arizona Tuition Organization, Inc. P.O. Box 29661 Dept 2003 Phoenix, AZ 85038-9661 (Please do not forget to include Dept 2003 in the above address) Application and General Mailing Address: Arizona Tuition Organization, Inc. (AZTO) P.O. Box 11900 Prescott, AZ 86304 E-mail admin@azto.org Telephone 602-295-3033 Fax 1-866-833-5170 (toll free)

No Swapping

AZTO does not endorse or promote the practice of swapping donations with another’s family for the benefit of your own dependant. According to the tax credit law, the contribution does not qualify for the Private School Tuition Tax Credit if given for the benefit of one’s own dependent. While recommending another’s child is allowed, swapping with someone else’s child in exchange for their recommending your own child is strictly prohibited. This also includes a swapping pool of two or more families. Per the Arizona Private School Tuition Tax Credit law: “NOTICE: 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 DEPENDENT. If contributions are received with a swapping relationship, the donors’ recommendations will be disregarded. AZTO cannot knowingly accept any contributions given in this context.

Timing

AZTO uniquely offers bi-monthly tuition grant disbursements.  Applications must be submitted and approved prior to receiving any tuition awards. Applications are valid for one school year only, expiring each June. AZTO starts accepting applications for the coming school year in the spring of the prior school year.  We accept applications throughout the school year. The majority of the annual contributions are received in December. As a result, the application deadline for our largest disbursements is January 31st. Once a student’s application is approved by AZTO and a recommended donation is received in that student’s name, then that tuition grant is eligible to be issued the next distribution cycle following receipt of both the approved application and contribution. Tuition grants are issued bi-monthly, between the third and fourth week.  The school year distributions are in the following months:  July, September, November, January, March, & May.  Grant distributions are made only for the current school year.  The desire of the donor will be reviewed in determining the grant allocation. However, the desire of the donor is subject to the complete and sole discretion of AZTO. AZTO additionally awards a special scholarship distribution annually each March for currently enrolled students.  This scholarship distribution is made from AZTO’s general fund, where unrecommended funds are distributed.  This special scholarship distribution focuses...

STO Requirements

Arizona Tuition Organization, Inc. (AZTO) meets all of the state’s requirements concerning School Tuition Organizations. 1. AZTO is a non-profit 501(c)(3) corporation under the Internal Revenue Code. 2. Arizona requires that all tuition organization allocate at least 90% of its annual revenue to scholarships & grants. AZTO has historically allocated at least 92% of its annual revenue for tuition grants & scholarships. 3. AZTO makes its scholarships & grants available to students from more than one qualified school. AZTO partners with various schools to award grants & scholarships to K-12 Arizona students (see School List for the participating schools). 4. AZTO annually reports to the Arizona Department of Revenue with statute required information. 5.  AZTO is audited annually by an independent accounting firm. Beginning in 2011, the Arizona Department of Revenue certifies all school tuition organizations that are in compliance with the Private School Tuition Tax Credit Requirements.  AZTO is certified by the Arizona Department of Revenue (see AZDOR’s list of certified School Tuition...

New Students

If your student will be attending a participating school as a new student in the 2014-15 school year, this page is for you.   AZTO allows families to participate in the Private School Tuition Tax Credit Programs up to one year prior the student’s attendance at a partner school.  This applies to new kindergarten students and transfer students.   2014-15 Kindergarten Students:  If your student will be entering kindergarten next school year, you can register your student with AZTO this school year to participate in the tax credit programs.   The family should first apply to AZTO with a 2013-14 Application for their student while their student is in the preschool program.   Once the student has been approved to participate with AZTO, then your child will be registered in the tax credit programs.  A donor can then make a recommended donation on behalf of your student up to one year prior  to the student’s attendance in kindergarten.  AZTO will hold these pending awards for the child’s future kindergarten tuition.  AZTO cannot issue a potential pending award in the 2013-14 school year, as the student is not currently attending a kindergarten program.   In the Spring of 2014, the family needs to submit a 2014-15 AZTO Application for coming school year.   Once AZTO approves the student to participate in the program for the 2014-15 school year, the pending tuition award will be scheduled to be issued the first distribution of the...

Eligibility

Arizona Tuition Organization, AZTO, partners with several private participating schools to provide tuition assistance to students.   Please see a list of AZTO’s participating schools.   For the “Original” Tax Credit Program, students must be attending Kindergarten thru 12th grades at an approved participating school to receive tuition awards from AZTO. Charter schools are not eligible to receive tuition tax credit funding.  Several factors are evaluated to determine awards. Such factors include but are not limited to: financial need, merits of the student, character, perseverance, scholastic ability, citizenship, leadership, community involvement, parent profile provided by the family (describing any specific need), and recommendations.   The PLUS  (Private Learning Uplifting Students) Credit Eligibility:  Students are eligible to receive tuition awards under the PLUS Tax Credit if the student falls into one of the following categories: Prior PLUS/Overflow Credit Recipient:  If the student received a PLUS/Overflow Credit in a prior school year and continues to attend the private school, the student continues to be eligible for the PLUS Program.  If the student received a PLUS/Overflow award from a school tuition organization (STO) other than AZTO, please submit the Scholarship Verification Form or a STO Award Letter specifying the credit award type with the student’s application.   Kindergarten Student:  Currently enrolled in a...

Tax Forms

Arizona State income tax forms 301, 323, and now form 348 are used for claiming the Original Tuition Tax Credit and the PLUS Credit. You can retrieve Arizona tax forms 301, 323, and 348 for 2012 from the Department of Revenue’s website: www.azdor.gov/Forms/Credits.aspx or click on the below links. Please note that the tax credit forms for 2013 will not be available until late in the calendar year. The links for the forms are as follows:   FORM 323: Original Credit for Contributions to STOs:  Form 323-2012 FORM 323: Original Credit for Contributions to STOs Instructions: Form 323-2012 Instructions       FORM 348: PLUS Credit for Contributions to Certified STOs:  Form 348-2012     FORM 348: PLUS Credit for Contributions to Certified STOs Instructions:  Form 348-2012 Instructions   FORM 301: Individual Tax Credits:   Form 301-2012 FORM 301: Individual Tax Credits Instructions:   Form 301-2012...

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Apply Now

The 2013-14 AZTO Grant/Scholarship Application is now available. Thank you for interest in Arizona Tuition Organization, AZTO.  If you wish to apply for your student, please complete the below Grant/Scholarship Application. Below are printer friendly versions of the AZTO Application.  You must have Adobe Acrobat to view these forms. When completed either fax, email or mail these forms to the following: Email: admin@azto.org Fax: 1-866-833-5170 (toll free) Mail: Arizona Tuition Organization  * PO Box 11900 Prescott, AZ 86304      Application 2013-14 – Fillable (autocalculates, but will not save to most computers)     Application 2013-14 Handwritten * Scholarship Verification Form      Public School Attendance Verification Form  * Applications will be processed in a more timely manner if submitted by email or fax.  Mailed handwritten applications will require an additional week for processing.   AZTO prefers to receive applications via email or fax.            AZTO proudly partners with the following schools: Bethany Christian School                              Northwest Christian School Christian Academy of Prescott                      Paradise Valley Christian Prep Flagstaff Comm. Christian School                Scottsdale Christian Academy Joy Christian School                                      Trinity Christian...

Forms

Below are printer friendly versions of the Application and Donation Forms. (You must have Adobe Acrobat to view these forms). When completed either fax, email or mail these forms to the following: Email: admin@azto.org Fax: 1-866-833-5170 (toll free) Application Mailing Address*: Arizona Tuition Organization PO Box 11900 Prescott, AZ 86304   Donation Mailing Address: Arizona Tuition Organization P.O. Box 29661, Dept 2003 Phoenix, AZ 85038-9661      Application 2013-14 – Fillable Application 2013-14 Handwritten * Scholarship Verification Form Public School Attendance Verification Form     2013 Donation Form  2013 FAQs * Applications will be processed in a more timely manner if submitted by email or fax.  Mailed handwritten applications will require an additional week for processing.   AZTO prefers to receive applications via email or...

Contributing Info

How It Works: The Private School Tuition Tax Credit Program allows Arizona Income Taxpayers to become directly involved in improving education in Arizona. The Arizona Private School Tuition Tax Credit was signed into law in 1997 as A.R.S. Section 43-1089. You can re-direct your state income tax dollars to AZTO to provide educational grants to participating private school students. This gives students in our community more educational school choice options and a greater potential for success. “Original” Tuition Tax Credit Program:  Married taxpayers that file a joint return may contribute up to $1,034 in 2013. Single taxpayers or heads of household may contribute up to $517. If the contributed amount is greater than the actual income tax liability, the available credit is limited to the actual tax liability. The law allows a carry forward for up to five years. The annual maximum credit limits will adjust with the consumer price index of the Phoenix Metropolitan Area.  For the 2014 tax year, the credit limits will again adjusted to $1,056/$528.  For more information, please see our FAQ’s page and go to the State of Arizona’s information sheet (click here). The state tax credit law allows a donor to recommend a child for a tuition award. AZTO appreciates individuals in the community that can offer their insight, verify, and recommend students in the community that are deserving of a tuition award. A donor’s recommendation of a specific...

Applying Info

Arizona Tuition Organization, AZTO, looks forward to participating with your family to reduce the cost of private education and encourage educational choice. We have heard numerous stories about how AZTO has helped families across Arizona. Important information and changes to Arizona’s Private School Tuition Tax Credit Program are described below: The state of Arizona requires financial and household information from all applicants to participate in the Private School Tuition Tax Credit Program. In order to be eligible for any AZTO tuition grant, an application must be submitted which includes specific financial information from the applicant’s family. Tax returns are not required. Several factors are evaluated to determine awards. Such factors include but are not limited to: financial need, merits of the student, character, perseverance, scholastic ability, citizenship, leadership, community involvement, parent profile provided by the family (describing any specific need), and recommendations.  Student participation in the tuition tax credit programs may be limited for high income families.  The PLUS Tax Credit requires a student to fall into one of the following categories:  kindergarten student, switcher from public school, military dependent, or a prior recipient of the PLUS (Private Learning Uplifting Students) Credit.  While recommending another child is allowed, swapping with someone else’s child in exchange for their recommending your own child is...

Corporate Donor

Arizona’s business community can assist children obtain a great education and promote school choice.  In 2006, the Arizona Corporation School Tuition Tax Credit Law, A.R.S. Section 43-1183, was passed to allow corporations to receive a dollar-for-dollar tax credit against their state income tax liability.  These funds help eligible children receive a quality private education. Keys for corporations to understand about the Arizona Corporate School Tuition Tax Credit Program: The corporate donation limitation for the fiscal year ending June 30, 2013 will be $29.8 million. There is no limit to the amount of money a single corporation can donate. Unused credits can be carried forward for up to 5 years. A corporation cannot designate a specific student but can recommend a qualified private school.  If there are qualified children in the recommended school, every attempt will be made to scholarship these students. If there is no more qualified students in the recommended school and if there are additional funds available, the selection committee will scholarship other qualified students at other schools. C-Corps that pay Arizona corporate income tax are eligible to participate in this program.  If the S-Corp files its income tax on a 120 Corporate Income Tax Return, then it can donate money to receive a credit.  If the S-Corp passes its liability through to its individual shareholders or partners, it cannot donate money to receive a credit under this program. The process...