Notice: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.

Individual


Procedure

                 $2,609 married filing jointly 2023 tax year ($2,910 married filing jointly 2024 tax year)

or $1,307 filing single or separately 2023 tax year ($1,459 filing single or separately 2024 tax year)

to the School Tuition Association of Yuma, Inc. (STAY) and mail to P.O. Box 515, Yuma, AZ 85366.  

 See the Benefits Section to determine your eligibility. 

  • Donations are not limited, only the tax credit is limited. Donors that make donations in excess of the tax credit limit can still take a federal deduction for the amount not claimed as a state tax credit. The amount of the tax credit, allowed by the state for the given tax year, is claimed as a state tax payment on the federal tax return. 
  • You will receive a receipt to be used in lieu of the payment of Arizona income tax.
  • Some companies will match their employee's gift. (Consult your employer to determine eligibility.)
 

Programs

1. Original Individual Tax Credit 
  • All Arizona residents attending a qualified private school are eligible to receive scholarships from this program.

2. Switcher Individual Tax Credit 

  • Eligibility is limited.
    • Dependent of an active duty member of the US Armed Forces who is stationed in AZ pursuant to military orders. 
      - or -
    • Enrolls in a qualified private school Kindergarten program. 
      **Note: Disabled students enrolling in a private preschool program for students with disabilities may be eligible if they have an IEP or MET. 
      - or -
    • Attended a public school for 90 days of the prior school year and transferred to a qualified private school. 
      - or -
    • Received a scholarship from a Corporate Low-Income program, issued by an Arizona STO, and had uninterrupted continual enrollment in a private school.

Need More Information? 
See the Donor Help Center or FAQ's for more information.