When contributing you must specify AMERICAN FAMILY EDUCATION as the school.
2017-2018 Tuition Rate Sheet
See our calendar or the website above registration deadlines. Payouts come multiple times within the year.
Apply once for scholarships for the year.
You can help:
Corporate Donations – DONATE to TopsForKids * DONATE to Arizona Tuition Connection as an S Corp * DONATE to Arizona Tuition Connection as a C Corp
Any corporation that pays Arizona state income tax (typically “C” & “S” corporations are eligible, while LLCs are not) and all local and national insurance companies that pay Arizona premium tax. Contact one of our Student Tuition Organizations (STO’s) before June 15th. Their friendly and helpful team will walk you through everything and answer all of your questions along the way.
TopsForKids at (480)414-8677 or services@topsforkids.com
Arizona Tuition Connection at (480)409-4106 or Info@ArizonaTuitionConnection.com
Individual Donations – DONATE to TopsForKids * DONATE to Arizona Tuition Connection
The state of Arizona offers its taxpayers the opportunity to make contributions to schools and non-profit organizations that reduce the amount of tax owed to the state or increase the amount of the taxpayer’s refund, dollar-for-dollar. There is NO NET COST to the donor, and deserving individuals around the state benefit. There are three main communities tax credit donations serve, and donors can contribute to any or all of them. To learn more about each, contact one of our Student Tuition Organizations (STO’s).
TopsForKids at (480)414-8677 or services@topsforkids.com
Arizona Tuition Connection at (480)409-4106 or Info@ArizonaTuitionConnection.com
Four Main Tax Credits > Scholarship Programs
From https://www2.ed.gov/parents/schools/choice/educationoptions/report_pg24.html
Arizona:
-
Tax credits for individuals for contributions to scholarship organizations:
A.R.S. §43-1089
Arizona Revised Statutes
Title 43. Taxation of Income
Chapter 10. Individuals
Article 5. Credits
Section 1089. Credit for contributions to school tuition organization; definitions
http://www.azleg.state.az.us/FormatDocument.asp?inDoc=
/ars/43/01089.htm&Title=43&DocType=ARS -
Tax Credits for corporations for contributions to scholarship organizations:
A.R.S. §43-1183
Arizona Revised Statutes
Title 43. Taxation of Income
Chapter 11. Corporations
Article 6. Credits
Section 1183. Credit for contributions to school tuition organization; definitions
http://www.azleg.gov/FormatDocument.asp?inDoc=/
ars/43/01183.htm&Title=43&DocType=ARS -
Scholarships for students with disabilities:
A.R.S. §§15-891-891.06
Arizona Revised Statutes
Title 15. Education
Chapter 8. School Attendance
Article 8. Arizona Scholarships for Pupils with Disabilities
Sections 891-891.06: Arizona Scholarships for Pupils with Disabilities; definitions. See "Next Document" to see the additional sections.
http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/
ars/15/00891.htm&Title=15&DocType=ARS -
Scholarships for children in foster care:
A.R.S. §§15-817-15-817.07
Arizona Revised Statutes
Title 15. Education
Chapter 8. School Attendance
Article 1.2. Displaced Pupils Choice Grants
Sections 817-817.06. Displaced Pupils Choice Grants; definitions
http://www.azleg.gov/FormatDocument.asp?inDoc=/ars/
15/00817.htm&Title=15&DocType=ARS
From http://www.azleg.gov/ars/43/01602.htm
43-1602. Certification as a school tuition organization
A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization, and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department.
B. The department shall:
1. Maintain a public registry of currently certified school tuition organizations.
2. Make the registry available to the public on request.
3. Post the registry on the department's official website.
C. The department shall send written notice by certified mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities:
1. Failing or refusing to allocate at least ninety per cent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants.
2. Failing or refusing to file the annual reports required by section 43-1604.
3. Limiting availability of scholarships to students of only one school.
4. Encouraging, facilitating or knowingly permitting taxpayers to engage in actions prohibited by this article.
5. Awarding, restricting or reserving educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor.
D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days, the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification.
E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41, chapter 6, article 10. Except as provided in section 41-1092.08, subsection H, a decision of the department is subject to judicial review pursuant to title 12, chapter 7, article 6.
From http://www.azleg.gov/viewdocument/?docName=http://www.azleg.gov/ars/20/00224-06.htm
20-224.06. Premium tax credit for contributions to school tuition organization; low-income scholarships
A. A credit is allowed against the premium tax liability incurred by an insurer pursuant to section 20-224, 20-837, 20-1010, 20-1060 or 20-1097.07 for the amount of voluntary cash contributions made by the insurer during the tax year to a school tuition organization.
B. The amount of the credit is the total amount of the insurer's contributions for the tax year under subsection A of this section that is preapproved by the department of revenue pursuant to section 43-1183, subsection D.
C. The procedures, conditions, limitations, definitions and other requirements prescribed by section 43-1183 and title 43, chapter 15 apply to:
1. Insurers that claim a credit under this section.
2. Claims for credit under this section.
3. School tuition organizations that receive contributions from insurers for the purposes of this section.
4. Schools that qualify to receive scholarship monies contributed by insurers for the purposes of this section.
5. Students who receive scholarships from monies contributed by insurers for the purposes of this section.
D. If the allowable amount of a credit under this section exceeds the insurer's state premium tax liability, the amount of the claim not used to offset the premium tax liability may be carried forward as a credit against the insurer's subsequent years' premium tax liability for a period not to exceed five taxable years.
E. A credit is not allowed if the insurer designates the contribution for the direct benefit of any specific student.
F. An insurer that claims a tax credit against state premium tax liability is not required to pay any additional retaliatory tax imposed pursuant to section 20-230 as a result of claiming that tax credit.
G. The department of insurance, with the cooperation of the department of revenue, shall adopt rules and publish and prescribe forms and procedures necessary for the administration of this section.
From http://www.azleg.gov/viewdocument/?docName=http://www.azleg.gov/ars/20/00224-07.htm
20-224.07. Premium tax credit for contributions to school tuition organization; displaced students and students with disabilities
A. A credit is allowed against the premium tax liability incurred by an insurer pursuant to section 20-224, 20-837, 20-1010, 20-1060 or 20-1097.07 for the amount of voluntary cash contributions made by the insurer during the tax year to a school tuition organization.
B. The amount of the credit is the total amount of the insurer's contributions for the tax year under subsection A of this section that is preapproved by the department of revenue pursuant to section 43-1184, subsection D.
C. The procedures, conditions, limitations, definitions and other requirements prescribed by section 43-1184 and title 43, chapter 15 apply to:
1. Insurers that claim a credit under this section.
2. Claims for credit under this section.
3. School tuition organizations that receive contributions from insurers for the purposes of this section.
4. Qualified schools that participate under this section.
5. Students who receive scholarships from monies contributed by insurers for the purposes of this section.
D. If the allowable amount of a credit under this section exceeds the insurer's state premium tax liability, the amount of the claim not used to offset the premium tax liability may be carried forward as a credit against the insurer's subsequent years' premium tax liability for a period not to exceed five taxable years.
E. A credit is not allowed if the insurer designates the contribution for the direct benefit of any specific student.
F. An insurer that claims a tax credit against state premium tax liability is not required to pay any additional retaliatory tax imposed pursuant to section 20-230 as a result of claiming that tax credit.
G. The department of insurance, with the cooperation of the department of revenue, shall adopt rules necessary for the administration of this section.