Arizona’s April 15th Deadline to Make Donations to Charities, STOs, and Public Schools Remains Unchanged for 2019 Tax Year Credits

By Julie Quigley and John ("Jay") Jetter

On Monday, March 23, 2020, the Arizona Department of Revenue (ADOR) issued a notice reminding taxpayers wanting to claim tax credits against their 2019 individual income taxes for donations to Qualifying Charitable Organizations (QCOs), Certified School Tuition (STOs) organizations and public schools, that they have until April 15, 2020, to make these donations. A donation made between January 1 and April 15 may be applied to either the current or preceding taxable year and is considered to have been made on the last day of that taxable year.

Previously, on March 20th, ADOR had announced that it was extending the deadline to file and pay state income taxes from April 15 until July 15, consistent with the extension for federal income taxes announced by the U.S. Treasury Department earlier that day. That announcement did not specify whether any other deadlines were included in the extension, so it had been unclear whether the April 15th deadline to make donations to qualifying charitable organizations, STOs, and public schools for 2019 tax credits remained in place.

Arizona law provides several tax credits that an individual may be eligible to claim.  Two separate nonrefundable tax credits are available for individuals who make contributions to charitable organizations: one for donations to QCOs, and the second for donations to Qualifying Foster Care Charitable Organizations (QFCOs).  Two separate nonrefundable tax credits are available to individuals for contributions made to an STO, which provides scholarships for students enrolled in Arizona private schools.  Finally, an individual may claim a nonrefundable tax credit for making contributions or paying fees directly to a public school in Arizona for support of qualified activities or programs.

Visit ADOR Tax Credit for more information.