home / taxcredit contribute contact us about us member schools board of directors AISSF > Tax Credit Information   What is the School Tuition Tax Credit?   A.R.S. AZ 43-1089.01 provides a credit against state income tax obligations for Arizona taxpayers who make a contribution to a qualified School Tuition Organization. The maximum contribution is $1000.00 for married taxpayers and $500.00 for single taxpayers. This contribution will be credited dollar for dollar against your Arizona income tax. To be eligible for this tax credit for the tax year, the contribution must be made by April 15, 2011.   How does a tax credit differ from a tax deduction?   A tax credit is more beneficial than a deduction. A credit reduces your Arizona taxes (the bottom line) dollar-for-dollar, while a deduction reduces the taxable income upon which the taxes are calculated.   Can a taxpayer designate a gift for a particular student?   No. AISSF adheres strictly to financial need criteria. AISSF policy does not allow designation of the student recipient. However, a donor may designate which member school will receive benefit of his/her gift.   If a taxpayer designates a member school, will the funds be awarded to a financially needy student at that school?   Yes. The taxpayer’s wishes will be honored and the designated funds will be allocated for students at the school indicated. Undesignated funds will be divided equally among the member schools.   If a taxpayer made a gift to a member school directly (e.g.: annual fund) can that be counted as a tax credit contribution?   No. To be eligible for a tax credit your contribution must be made to the AISSF. Your gift to the member school does count as a tax deduction for both your federal and state taxes since all the member schools are non-profit 501(c)(3) organizations.   Can two married taxpayers both be eligible to claim the maximum credit?   The maximum credit allowed is $1000.00 for married couples filing a joint return. Married individuals filing separately can each receive a maximum credit of $500.00.   May I also make a tax credit donation to the public schools?   Yes -- Please do.   Where can I obtain more information about the Arizona tuition tax credit program?   The Arizona Department of Revenue has information available on its website at www.revenue.state.az.us or call toll free (800) 325-4090.