Changes to the Corporate Tax Credit Program
School Tuition Organization (STO) Requirements
Donation deadline change to April 15th

    Notice (A.R.S 43-1603): A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor's recommendations. 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.  

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