Corporate Tax Credit Program


Corporations with an Arizona corporate income tax or insurance premium tax liability can redirect up to 100% of their tax liability to a state approved School Tuition Organization, such as AZEF, and receive dollar-for-dollar tax credits for their contribution.


This tax credit program is exclusively used to provide scholarships for low-income students statewide.


If you are a corporation interested in making a tax credit donation, please contact us at



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A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor 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.

For questions contact