Tuition & Affordability

There are two types of Individual Tax Credit Scholarships—the “Original” and the “Switcher” scholarships. Below, please review some of the differences between each, as well as a list of some of the organizations granting these scholarships for this school year.

The “Original” Individual Tax Credit Scholarship

• Who can receive an Individual Tax Credit Scholarship?
  Scholarships are available to any student attending a private school. Each STO sets its own application and eligibility requirements. Families must apply directly to the STO(s) for consideration. Please review each STO’s website carefully for individual application deadlines and requirements.

• Who can contribute and claim the Individual Tax Credit?
  Anyone with a personal Arizona tax liability can make a contribution. The taxpayer can contribute (redirecting their tax liability) up to $1,459 for a married couple filing a joint return, or $731 for a single filer (2024 tax year). Some STOs will allow contributors to nominate a student (not their own) to receive a scholarship. The nomination cannot be a condition of the contribution, as the STO is responsible for making awards; however, many STOs welcome recommendations.

The “Second” Individual Tax Credit Scholarship, a.k.a. “Switcher”

• Who can receive a “Switcher” Tax Credit Scholarship?
  A student is eligible if he/she meets one of the following criteria:
  • Is new to the private school, “switching” from public to private, having attended as a full-time student for at least 90 days of the prior school year; OR
  • Transferring from out-of-state school; OR
  • Is entering the private school as a kindergarten student; OR
  • Has attended the private school and has previously received a “Switcher” Tax Credit Scholarship or a Corporate Tax Credit Scholarship.

• Who can contribute and claim the “Switcher” Tax Credit?
  Anyone with a personal Arizona tax liability, who has already contributed the maximum amount to the Original Individual Tax Credit Program, can contribute an additional $1,451 as a married couple or $728 as a single filer (2024 tax year). Some STOs will allow nominations for scholarships; however, the potential recipient must meet the above qualifications to receive this type of scholarship.

School Tuition Organizations (STOs) offering these scholarships:

Institute for Better Education (IBE)
Arizona Tuition Connection (ATC)
Arizona Private Education Scholarship Fund, Inc. (APESF)
Arizona Education & Scholarship Opportunity Program (AESOP)
Arizona School Choice Trust Foundation (ASCTF)
Arizona Tax Credit (AZTXCR)

• Who can receive a Corporate Tax Credit Scholarship?
  This program is the most restrictive. The student must meet the following criteria:
  • Student’s family income cannot exceed 185% of the income required to qualify a child for reduced price lunches during the 2024-25 school year per the table below AND Is entering the private school after attending an Arizona public school full-time for at least 90 days of the prior school year or one full semester prior to the transfer in the current school year: OR
  • Is enrolling as a kindergarten student; OR
  • Transferring from an out-of-state school
  • Has received, for any year, a scholarship under one of the above criteria OR,
  • From the original individual scholarship program or the switcher individual scholarship program if the student continued to attend a private school.

    Household Size	Maximum Household Income
    1	$51,543
    2	$69,956
    3	$88,369
    4	$106,782
    5	$125,195
    Each add’l member	$18,413

*Note: STOs are allowed to award only up to a state-mandated maximum for the year. In the 2024-25 school year, the scholarship limits are $8,100 for students in grades 9 – 12, and $6,300 for students in grades K – 8.

• Who can contribute and claim the Corporate Tax Credit?
  C Corporations and S Corporations with an Arizona corporate tax liability are allowed to contribute and redirect some of their tax liability to a School Tuition Organization. Corporations may not nominate individual students for scholarships; however, they may request that students from a particular school be the primary recipients of a donation. If you know of a C corporation or S Corporation interested in taking advantage of this tax credit please contact Kristie Berg or Katie Charles at 602.955.8200.

School Tuition Organizations (STOs) offering these scholarships:

Arizona Leadership Foundation (ALF)
Arizona Tuition Connection (ATC)
Arizona School Choice Trust Foundation (ASCTF)
Institute for Better Education (IBE)
Arizona Private Education Scholarship Fund, Inc. (APESF)
Arizona Education & Scholarship Opportunity Program (AESOP)
Tops for Kids (T4K)
Arizona Independent Schools Scholarship Foundation (AISSF)
Corporate Tax Foundation (CTF)
Independent Schools Corporate Tax Foundation (ISCTF)