REMINDER! Use the Tax Credit Worksheet on the last page to take notes and record the QFCO code for the charities you choose. You can choose more than one! WHAT IS A QUALIFIED FOSTER CHARITABLE ORGANIZATION (QFCO)? Per the Arizona Department of Revenue, a QFCO 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, and provide immediate basic needs to at least 200 qualifying individuals in the foster care system. A QFCO 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. • Provide 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% 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. • Provides ongoing services to at least 200 qualified individuals in the foster care system. • Spends at least 50% of its budget on ongoing services to qualified individuals in the foster care system.

Qualified Foster Care Organizations $500 per Individual $1,000 per Married Couple Arizona Department of Revenue Form 352 Required TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 63