Applicant Application

General Information

 
Arizona’s Corporate Tax Credits for Private Schools

 

Corporate Low-Income Cap*

$135,346,407 (Fiscal Year 2021-2022)

Displaced/Disabled Cap*

$5,000,000 (Fiscal Year 2021-2022)



What AZ businesses qualify for this program?


What if my S-Corp or LLC doesn't pay "corporate taxes"?

How does a corporation enroll in this program?


Who will benefit from the donation?


How does this benefit my business?

 
How much can a corporation give?  

       


Corporate Donation Procedures
First, determine:

 

Then:

 

A Corporate Low-Income Scholarship Recipient must...

 

have a family income which does not exceed 185% of the income required to qualify a child for reduced price lunches

 

AND must meet ONE of the following:

 

• Student attended an Arizona public school as a full- time student for at least 90 days of the prior fiscal year or one full semester and then transferred from the public school to a private school; OR

• Is enrolling or currently enrolled in a private school kindergarten; OR

• Is enrolling or currently enrolled in a private preschool program for students with disabilities (preschool student must have an MET or IEP from an Arizona public school; a 504 does not meet the requirement); OR

• Is a dependent of a member of the armed forces of the United States who is stationed in Arizona pursuant to military orders; OR

• Received a low-income corporate scholarship under one of the above criteria in a prior year and the child continued to attend a private school in subsequent years; OR

• Received an original individual scholarship or a switcher individual scholarship in a prior year and the child continued to attend a private school in subsequent years.

 

 

A Disabled/Displaced Corporate Scholarship Recipient must…        

 

meet ONE of the following prerequisites:

 

• Student has a MET or IEP from an Arizona public school (for preschool and K-12); OR

• Has a 504 plan from an Arizona public school (for K-12 only); OR

• Was placed at one time in the Arizona foster care system (for K-12 only and to be verified by the

  Arizona Department of Economic Security).

 

Scholarships may not exceed $5,600 for grades K-8 and $7,500 for grades 9-12 for school year 2021-2022  


A Qualified School means…

 

a preschool that offers services to students with disabilities, nongovernmental primary or secondary school that is located in Arizona and that does not discriminate based on race, color, disability, familial status or national origin. All teaching staff and personnel that have unsupervised contact with students are required to be fingerprinted. Qualified school does not include a charter school or any program operated by a charter school. This means that a private school program which operates in the same facilities as the charter school operates and a private school program that is administered by the same staff as employed by a charter school is not eligible for private school tuition organization scholarships.

 

If you would like to print and mail a corporate contribution form choose this link: (please complete the form and email it to services@topsforkids.com).


Corporate Printable Application

 

If you would like to complete a corporate contribution form online choose this link:

 

Corporate Online Application

 

Or if you would like a pdf version to of the Corporate brochure, choose this link:

 

Corporate Information Brochure