REMINDER! Use the Tax Credit Worksheet on the last page to take notes and record the QCO code for the charities you choose. You can choose more than one! WHAT IS A QUALIFIED CHARITABLE ORGANIZATION (QCO)? Per the Arizona Department of Revenue, a QCO provides immediate basic needs to residents of Arizona who receive temporary assistance for needy families (TANF) benefits, are low-income residents of Arizona, or are individuals who have a chronic illness or physical disability. A QCO must meet ALL of the following provisions: • Is exempt from federal income taxes under Section 501(c)(3), or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901. • Provides services that meet immediate basic needs. • Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low-income residents whose household income is less than 150 percent of the federal poverty level, or are chronically ill or physically disabled individuals. • Spends at least 50% of its budget on qualified services to qualified Arizona residents. • Affirms that it will continue spending at least 50% of its budget on qualified services to qualified Arizona residents. The QCO organizations listed in the Arizona Tax Credit Giving Guide have chosen the following categories to best describe the programs they offer the community: - CANCER SUPPORT [ pg. 18 ] - DOMESTIC VIOLENCE [ pg. 20 ] - FAMILY ASSISTANCE [ pg. 23 ] - FOOD BANK [ pg. 26 ] - HEALTHCARE [ pg. 27 ] - HOUSING SUPPORT [ pg. 33 ] - SENIOR SERVICES [ pg. 34 ] - SOCIAL SERVICES [ pg. 38 ] - SPECIAL NEEDS [ pg. 47 ] - THERAPEUTIC SERVICES [ pg. 52 ] - YOUTH DEVELOPMENT [ pg. 53 ]

Qualified Charities $400 per Individual $800 per Married Couple Arizona Department of Revenue Form 321 Required TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 17