Arizona’s tax credit donation limits for 2026 let a married couple filing jointly wipe out more than $5,400 of state income tax through charitable giving, and a single filer roughly $2,700, spread across five separate credits with their own caps. Each dollar donated to a qualifying organization erases a dollar of Arizona income tax you owe, up to the maximum for each category. The catch: the credits are nonrefundable, so your actual state tax bill is the real ceiling on what you can use.
The Five Credits and Their 2026 Caps
Arizona offers five independent donation credits. You can claim all five in the same tax year. Cash only: clothing, furniture, other property, and volunteer time don’t count.
Qualifying Charitable Organizations
Donations to certified Qualifying Charitable Organizations (QCOs), which serve low-income Arizonans or people with chronic illnesses or disabilities, are capped at $506 for single, head of household, or married filing separately, and $1,009 for married filing jointly.1Arizona Department of Revenue. Credits for Contributions to QCOs and QFCOs The statutory base amounts of $400 and $800 adjust each year for inflation using the Phoenix-area consumer price index.2Arizona Legislature. Arizona Code 43-1088 – Credit for Contribution to Qualifying Charitable Organizations and Qualifying Foster Care Charitable Organizations
Qualifying Foster Care Charitable Organizations
A separate credit covers donations to Qualifying Foster Care Charitable Organizations (QFCOs), which serve children in Arizona’s foster care system. The 2026 limits are $632 for single, head of household, or married filing separately, and $1,262 for married filing jointly.1Arizona Department of Revenue. Credits for Contributions to QCOs and QFCOs This runs under the same statute as the QCO credit but is tracked separately and also adjusts for inflation.
Public School Credit
Fees paid or cash contributed to an Arizona public school qualify for a credit of up to $200 for single, head of household, or married filing separately, and $400 for married filing jointly. These amounts are fixed by statute and do not adjust for inflation.3Arizona Department of Revenue. Public School Tax Credit Qualifying uses reach well beyond extracurriculars, including standardized test prep, character education, career certification assessments, CPR training, community school meal programs, playground equipment, and student health care supplies.4Arizona Legislature. Arizona Code 43-1089.01 – Tax Credit Public School Fees and Contributions
School Tuition Organization Credit
Contributions to a certified School Tuition Organization (STO) fund scholarships at Arizona private schools. The statutory base is $500 single, $1,000 married filing jointly, adjusted annually for inflation. For the 2025 tax year, the adjusted caps were $769 and $1,535.5Arizona Legislature. Arizona Code 43-1089 – Credit for Contributions to School Tuition Organizations The 2026 amounts will be slightly higher once the Department of Revenue publishes the updated figures, so check ADOR before donating.
Certified School Tuition Organization for Displaced Students
This is a separate credit for donations to certified organizations funding scholarships for students switching from public to private schools or students with specific needs. The base statutory amounts match the STO credit at $500 and $1,000, also inflation-adjusted. For 2025, the caps were $766 and $1,527.6Arizona Legislature. Arizona Code 43-1089.03 – Credit for Contributions to Certified School Tuition Organizations Because it’s a separate credit, you can claim it in the same year as the standard STO credit.
Your Tax Liability Is the Real Ceiling
Every credit above is nonrefundable. If your Arizona income tax is $300 and you donate $506 to a QCO, the credit only saves you $300. The extra $206 doesn’t come back as a refund, and for most of these credits you can’t carry the unused amount forward.
Arizona taxes individual income at a flat 2.5%. A single filer earning $50,000 owes roughly $1,250 in state tax before credits; a married couple earning $100,000 owes about $2,500. If your income is modest, focus your donations on the categories that matter most to you rather than trying to max every one.
The January 1 to April 15 Timing Choice
Donations made between January 1 and April 15 can be applied to either the prior tax year or the current one, whichever benefits you more.1Arizona Department of Revenue. Credits for Contributions to QCOs and QFCOs A February 2026 donation, for example, can go on your 2025 return or your 2026 return.
One limit on that flexibility: the credit caps that apply are the caps for the year you claim it on. If you make a donation in early 2026 and claim it on your 2025 return, the 2025 (lower) limits apply. Claiming it on your 2026 return uses the 2026 caps. You can’t take the higher year’s cap on the lower year’s return.
Verify the Organization Is Certified
Only ADOR-certified organizations qualify. QCOs and QFCOs appear on a searchable list the Arizona Department of Revenue publishes on its website.7Arizona Department of Revenue. Certification for QCOs and QFCOs STOs must also be ADOR-certified and are required to allocate at least 90% of tax credit contributions to actual scholarships.8Arizona Department of Revenue. Certification for School Tuition Organizations Donating to an organization that isn’t on the certified list means no credit. Check first, especially if the organization approached you.
Forms to File
Each credit has its own form, all of which feed into Arizona Form 301 with your main return:
- QCO donations: Arizona Form 321
- QFCO donations: Arizona Form 352
- Public school contributions: Arizona Form 322
- STO (private school) contributions: Arizona Form 323
- Displaced student STO contributions: Arizona Form 348
Most tax software handles the forms automatically once you enter the donations, but confirm the right forms populated before you file.
Federal Deduction Still Available
The Arizona credit doesn’t cancel the federal side. A donation to a qualifying 501(c)(3) is still a charitable contribution for federal purposes, and if you itemize you can claim it on your federal return in addition to the Arizona credit. The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly.9Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Most filers using Arizona donation credits won’t have enough itemized deductions to beat the standard deduction, so the federal piece often doesn’t add anything. If you’re already itemizing for mortgage interest or large medical costs, the same donation does double duty.