Arizona Tuition Organization (AZTO) partners with seven Christian schools to provide tuition assistance to students. Please see a list of AZTO’s participating schools.
The Original Tax Credit Program Eligibility:
AZTO’s Original Credit Program is open to K-12 students attending one of AZTO’s partner schools. An approved annual application is required for participation. See Application Information page for more details.
The PLUS (Private Learning Uplifting Students)/Overflow Tax Credit Program Eligibility:
In addition to the Original Credit Program requirements, students are also eligible for the PLUS Credit Program 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 participating school in a kindergarten program. The kindergarten student must be age 5 by January 1st of their kindergarten school year.
- Public/Charter School Switcher: Student attended an Arizona governmental primary or secondary school as a full-time student for at least 90 days of the prior fiscal year and transferred to a private school. Public School Verification Form completed by a school representative is required.
- Military Dependent: Student is the dependent of a member of the Armed Forces of the USA who is stationed in Arizona pursuant to military orders. A copy of the military orders is required.
- Prior Corporate Tax Credit Recipient: Student received a scholarship from either of the corporate school tax credit programs in a prior school year. Scholarship Verification Form or a STO Award Letter specifying the credit award type is required.
Low-Income Corporate Credit Eligibility:
In addition to the Original and PLUS Credit requirements, students are also eligible for the Low-Income Corporate Program if the student meets the definition of Low-Income.
- Low-Income Definition. Annually, the Arizona Department of Revenue defines the parameters of Low-Income. This is based on the Federal Reduced Meals Program, household size and income determine eligibility. Roughly speaking, a family of four earning under $85,000 may be eligible for this credit.
- AND any of the above PLUS Eligibility Qualifiers OR a Prior Original Credit Recipient: A student received a scholarship from the Original Credit Program in a prior school year. Scholarship Verification Form or a STO Award Letter specifying the credit type is required.
Parent Contributions Recommending their Student is Strictly Prohibited: A parent or guardian may NOT make a tax credit donation recommending their own child. In divorce situations, this restriction includes the non-custodial parent even if the child is not being claimed as a dependent.
Donation Swapping is Strictly Prohibited: Parents may not organize a giving arrangement with another parent (or parents) to recommend each other’s student.
Early Starting Kindergarten Students: If the student is not age 5 by January 1st of their kindergarten school year, the student is not eligible to participate in any of the tax credit programs for that academic year.
High Income Families: For both the Original and the PLUS Credit Programs, a student’s participation may be limited for high income households. Students whose participation is limited will be notified by AZTO of this restriction via email after the student’s application has been processed.
Break in Continuous Enrollment: PLUS & Corporate Credit Program Eligibility requires continuous private school enrollment for eligible students. If a student withdraws from the private school for a Public, Charter, or Home-school educational option, prior PLUS & Corporate program eligibility will be forfeited. If the student returns to the private school, it may be take several years to re-establish eligibility in these programs. See Continuous Enrollment Required for Continued Program Eligibility for more details.
Empowerment Scholarship Account (ESA) Recipients: A student that receives ESA money from the AZ Department of Education is not eligible for any tuition tax credit awards in the same academic school year.
Preschool Students: Preschool tuition does not qualify for the Private School Tuition Tax Credit Programs. However, a pre-kindergarten student may participate in this program up to one-year prior the student attending a kindergarten program at a qualified school. See New Student Information.
2021-2022 Transfer Students: Only currently enrolled participating private school students are eligible for the Private School Tuition Tax Credit Programs. However, if the student will be transferring to a participating private school in the 2021-2022 school year, the student can participate in the tax credit programs with AZTO the current school year for funding in the next school year. See New Student Information.