QUALIFYING CHARITABLE ORGANIZATIONS
This individual income tax credit is available for contributions to Qualifying Charitable Organizations.
Maximum Credit for Any Tax Year
Married filing jointly: $800 (Qualifying Charitable Organization)
Single or head of household: $400 (Qualifying Charitable Organization)
*Beginning in 2016, the qualifying charitable organization and qualifying foster care organization donations are no longer linked, so you can take both credits for a new maximum of $900 ($1,800 for married filing jointly).
Beginning in 2016: April 15 (for previous tax year)
Form to File
Any charitable contribution that is included in itemized deductions on your federal return must be removed from your Arizona itemized deductions if the contributions were claimed as an Arizona credit. 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.