Do I have to have children enrolled in school?
No - Any household can give up to $400 to be used toward extracurricular programs.
Do I have to live within the District?
No - Any individual who pays Arizona state tax can contribute.
What if the schools collect more fees than students participating?
The Department of Revenue has assured us that this statute allows us to collect unlimited funds.
Do I have to donate $200?
No - We are happy to receive any amount. However, you can take this credit on any tax liability for state income taxes up $200 on an individual tax return or $400 on a joint return. You may donate up to your $200 or $400 limit in installments during the calendar year or donate it at one time.
Can a taxpayer receive a refund of these credits?
No - The credits may only be used to the extent they reduce a tax liability to zero on yourArizona tax return. Any unused amounts may be carried forward for not more than five consecutive taxable years.
Is this a method for the District to request additional financial support?
No- This is simply a win-win opportunity for taxpayers to donate to a specific extracurricular program, thereby, helping kids and the program, while receiving a tax dollar-for-dollar break at the same time.
Can a taxpayer make a payment of fees to an organization (i.e. football boosters,band boosters, etc.) which then gives the funds in a lump sum to the school or directly pays for extracurricular activities?
No - ARS § 43-1089.01 requires that fees be paid “to a public school”. Therefore, the payment must be made directly to the public school only.