Taxpayers filing in Arizona can claim a tax credit for a charitable contribution if the organization they donated to is considered a Qualifying Charitable Organization. A qualifying charity is one that is exempt from federal income tax under IRS Code Section 501(c)(3). The charity must be qualified and designated by the Arizona Department of Revenue. Dogs4Vets (American Service Animal Society) is a qualifying charitable organization.

Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $506. Taxpayers filing as “married filing separate” may claim a maximum credit of $506. Taxpayers that file as “married filing joint” may claim a maximum credit of $1,009.

The credit is available only to individuals. You report the name of the Qualifying Charitable Organization you donated to as well as the dollar amount of your donation to the Department of Revenue on Form 321. You must also total your nonrefundable individual tax credits on Form 301 and include all applicable forms when you file your tax return.

Beginning with the 2016 tax year, credit eligible contributions made to a Qualifying Charitable Organization or Qualifying Foster Care Charitable Organization that are made on or before April 15th (the 15th day of the fourth month following the close of the taxable year) may be applied to either the current or the preceding taxable year and is considered to have been made on the last day of that taxable year.