The individual income tax credit is available for contributions to Qualifying Charitable Organizations (QCO) that provide immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low income residents of Arizona, or are individuals who have a chronic illness or physical disability. The tax credit is claimed on Form 321.
Arizona law allows QCO donations made during 2023 or donations made from January 1, 2024 through April 15, 2024 to be claimed on the 2023 Arizona income tax return. The maximum credit that can be claimed on the 2023 Arizona return for donations made to QCO's is $421 for single, married filing separate or head of household taxpayers, and $841 for married filing joint taxpayers. If a taxpayer makes a QCO donation from January 1, 2024 through April 15, 2024 and wants to claim the higher 2024 maximum credit amount, the taxpayer will need to claim the credit on the 2024 Arizona return filed in 2025.
You can donate here, or mail/drop off a check dated prior to April 15, 2024 to:
RE:center
814 E White Mountain Blvd
Pinetop, AZ 85935
Once a donation is made, you can provide the donation receipt to your accountant and they will handle the rest.