8 FRONTDOORS MEDIA | TAX CREDIT GIVING GUIDE The State of Arizona allows these tax credits when donors give to qualified organizations in these categories: • Arizona Qualifying Charitable Organizations , which provide basic needs to qualifying low-income families and individuals, the chronically ill and disabled. Limits are $470 for individuals and $938 for married couples for tax year 2024 and $495 for individuals and $987 for married couples for the 2025 tax year. • Qualifying Foster Care Organizations , with limits of $587 for individuals and $1,173 for married couples for tax year 2024 and $618 for individuals and $1,234 for married couples for the 2025 tax year. • Public School Tax Credit Organizations , with limits of $200 for individuals and $400 for married couples. • Private School Tuition Organizations for Individuals, with limits of $731 for individuals and $1,459 for married couples for the 2024 tax year and $769 for individuals and $1,535 for married couples for the 2025 tax year. • Certified School Tuition Organizations (also known as the “Switcher” Individual Tax Credit, this credit is only available if you’ve already maxed out the Private School Tuition Organization credit). Limits are $728 for individuals and $1,451 for married couples in 2024, and $766 for individuals and $1,527 for married couples in 2025. Photos courtesy of (clockwise from top left) Phoenix Conservatory of Music, Duet, Chicanos Por La Causa and Big Brothers Big Sisters of Central Arizona.

TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 9 • Private School Tuition Organizations for Corporations: C-Corporations, S-Corporations, LLCs and insurance companies can qualify for two types of credits. The first one is the Corporate Contributions to School Tuition Organizations, which supports low-income students in private schools. The full name of the second credit is Corporate Contributions to School Tuition Organizations for Displaced Students or Students with Disabilities. Arizona law allows contributions to be counted for the 2024 tax year all the way up to April 15, 2025. Brenda Blunt, a partner with Eide Bailly LLP, said that other than the dollar amounts, there have been no major changes this tax year to what’s become an increasingly popular way to give back. “It remains a great way to support schools, access to private schools and charities serving our neediest populations in a tax-efficient way,” she said. “I work with a number of private schools that have been able to attract a greater diversity of students, enriching the education process of all their students. I also work with numerous charities that are able to expand their programs to help people enjoy a full and productive life because of the tax credit dollars they attract.” Photo courtesy of Keys to Change