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.

GAP MINISTRIES GAP Ministries, a social services nonprofit since 1999, stands in the gap for those in need, bringing HELP to children, HEALING to families and HOPE to our community. We believe generational cycles of poverty and abuse can be healed one life at a time. GAP cares for 250 foster children and teens annually. However, our overarching goal is not a Band-Aid approach, but rather to slow down the number of children entering foster care and break generational cycles of poverty and abuse in our community. GAP programs that can prevent families from reaching the crisis point where children are removed into state care include nutritious meals prepared by the GAP Kitchen and $2.5 million worth of food and household goods given to needy families through the Community Warehouse. For children already in foster care, GAP provides supervised visitation and nurturing parenting skills that help broken families heal. gapmin.com Tax Code 10020 SPREADING THREADS CLOTHING BANK Spreading Threads is a grassroots, nonprofit community clothing bank that provides free clothing to youth in foster care in Pima County and southern Arizona. Our mission is to provide a welcoming, comforting and relaxed setting for foster children and families to find the clothing they need to restore their dignity and self-esteem free of charge. Foster children and their caregivers can visit Spreading Threads Clothing Bank to “shop” for new clothes for school, church, special events and daily use. We also provide clothing for emergency pulls for foster children who are removed from their homes with nothing but the clothes on their backs at any time, day or night. Foster children and foster families are never charged for clothing and can simply take what they need as they need it. spreadingthreads.com Tax Code 10056 Qualified Foster Care Organizations | $500 per Individual / $1,000 per Married Couple TAX CREDIT GIVING GUIDE | FRONTDOORS MEDIA 25