Contributions to Qualifying Charitable Organizations
An individual income tax credit is available for contributions that provide assistance to the working poor. The credit is available only to individuals. You report the name of the Qualifying Charitable Organization you donated to as well as the dollar amount of your donation to the Department of Revenue on Form 321. You must also total your nonrefundable individual tax credits on Form 301 and include all applicable forms when you file your tax return.
Maximum Credit Amount for Contributions
Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $400. Taxpayers filing as “married filing separate” may claim a maximum credit of $400. Taxpayers that file as “married filing joint” may claim a maximum credit of $800.
Only Allowed to Claim the Contribution as a tax credit, not a deduction
You may only claim a tax credit for your charitable contribution on your Arizona state return if the organization you donated to is considered a Qualifying Charitable Organization. A complete listing of Qualifying Charitable Organizations is published on the Department of Revenue’s website. Donations made to organizations not listed on the department’s published website are typically allowable as deductions. You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return.
Period for Making Eligible Contributions
Beginning with the tax year (month of January for each year) credit eligible contributions made to a Qualifying Charitable Organization that are made on or before what is considered the last day to file taxes in April (usually between the 15th – 20th day of the fourth month following the close of the taxable year) may be applied to either the current or the preceding taxable year and is considered to have been made on the last day of that taxable year.
