NOTICE: 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. 76 FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE HOW DO THE EDUCATION TAX CREDITS WORK? PRIVATE SCHOOL TUITION AND SCHOOL TUITION ORGANIZATION TAX CREDITS Per the Arizona Department of Revenue, an individual may claim a nonrefundable tax credit for contributions to Arizona State Certified Private School Tuition Organizations that provide tuition scholarships to students attending K-12 Arizona private schools. Individual taxpayers (single, head of household and married filing separately) will claim the first $655 of their donations on Form 323. Once that contribution is made, taxpayers are eligible to also give to the School Tuition Organization Tax Credit, up to $652 for individuals, using form 348. Married taxpayers filing jointly will claim the first $1,308 of their donations on Form 323. Once that contribution is made, married taxpayers may claim the School Tuition Organization Tax Credit for another $1,301 on Form 348. Arizona corporations and insurance companies who pay premium taxes in Arizona are also eligible to make School Tuition Organization Tax Credit donations. Contact your preferred School Tuition Organization for more information. REMINDER! Use the Tax Credit Worksheet on the last page to take notes and record the School Tuition Organization code for the schools you choose. You can choose more than one!

ACADEMIC OPPORTUNITY OF ARIZONA We’re on a mission to provide life-changing opportunities for children living with disabilities and low-income hardship throughout Arizona. Academic Opportunity of Arizona (AOA) is a nonprofit state-certified STO that provides educational funding to all qualifying children attending grades K-12 at private schools across the state. AOA prioritizes disabled and low-income students. Their AOA360 program and partnerships with the Arizona Science Center, along with Special Olympics Arizona, support students both in and outside the classroom. When you donate to AOA, you receive a dollar-for-dollar credit, but most importantly, you nurture student potential and help to create a brighter future for all of Arizona. AOA360.org ALL SAINTS’ EPISCOPAL DAY SCHOOL Established in 1963, All Saints’ Episcopal Day School is an independent pre-kindergarten through eighth grade school centered on educating children — mind, body and soul — in a nurturing community. At All Saints’, we believe a child’s socioeconomic status should not determine their access to top-quality education. We are deeply committed to providing access to our exceptional education to families across the socioeconomic spectrum. One in four All Saints’ students receives support through our Indexed Tuition Program or other programs. All Saints’ partners with the Arizona Episcopal Schools Foundation (AESF) to continue our legacy of inclusivity and provide opportunities for all students. Tax credits directly support our Indexed Tuition Program, which allows families to pay tuition based on their unique circumstances and financial resources. allsaints.org School Tuition Organizations | $1,307 per Individual / $2,609 per Married Couple TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 77