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Consult your tax adviser to determine the best time to make your contribution to maximize the Arizona state tax credits and potential federal deductions. Ensure your contribution is postmarked or submitted online by no later than midnight on April 15, or the IRS-designated date, even if you plan to file for an extension.

Donor Recommendations and Eligibility: You may recommend a student (not your own child), a school, or STO4KIDZ’s general scholarship fund. Per Arizona Department of Revenue regulations, STO4KIDZ has final discretion over scholarship awards. Scholarships are awarded without consideration of race, color, disability, or familial status and are for K-12 students attending private schools in Arizona. at least ninety percent of every dollar is awarded as scholarships monthly

Arizona law now requires all school tuition organizations to print the following notice on all printed materials and websites. A school tuition organization cannot award, restrict, or reserve scholarships solely on the basis of a donor’s 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. A.R.S. 43-1603 (C). Any designation of your own dependent as a potential recipient is prohibited.