ARIZONA CHARITABLE TAX CREDIT INFORMATION

The Arizona Charitable Tax Credit allows taxpayers to make charitable contributions and receive dollar-for-dollar reductions in their Arizona state tax liabilities, up to the maximum allowable limits.

2026 Limits: Up to $506 for single, head of household, or married filing separately; up to $1,009 for married filing jointly and you have until April 15, 2027 to donate for 2026.

• The QCO credit is completely separate from—and can be claimed alongside—the public school tax credit, foster care (QFCO) tax credit, and military family relief credit.

• Unused tax credits can be carried forward for up to 5 years if your tax liability is lower than the credit claimed.

• Our QCO number is: 22728

How to document your donation and claim your Arizona tax credits

Fortunately, the process for making a charitable contribution and claiming the Arizona Charitable Tax Credit is relatively straightforward. There are four steps to document your donation and claim your tax credits.

1. Donate to a certified charitable organization (QCO) like Brightly Living Foundation.

2. Maintain a receipt of your gift from the charity to provide a copy with your tax return.

3. Complete the relevant tax form to claim one or more credits for your gift(s): Arizona Form 321 for gifts to QCOs

4. Calculate your individual tax return (e.g. Arizona Form 140, 140 X&Y Tables or 140X), subtracting your tax credits from your tax liability, in order to reduce your Arizona state tax balance. Include Arizona Form 321 with this return.

For example, if a single individual owes $2,000 in taxes but donates $495 to a qualifying charitable tax organization, their tax liability is reduced to $1,505.