Give and Get It Back
Did you know there's a way to donate to Phoenix Children's that won't cost you a cent? When you take advantage of the Arizona Charitable Tax Credit, you can:
- Claim a dollar-for-dollar credit for your gift on your state tax return, even if you don't itemize.
- Direct your tax dollars to a cause you care about.
- Help provide lifesaving care to sick and injured children right here in Arizona.
For the 2024 tax year, the state allows qualifying taxpayers to claim the credit for gifts made between January 1, 2024, and April 15, 2025—up to $470 for individual filers and $938 for those filing jointly. This allows you to donate to Phoenix Children's through April 15, 2025, but claim the credit on your 2024 tax return.
Claiming the credit
To claim the Arizona Charitable Tax Credit, you will need to:
- Make your gift.
- Save your receipt from Phoenix Children's so you can provide a copy with your state tax return.
- Complete Arizona Form 321 when preparing your return. Be sure to enter Phoenix Children's qualifying charitable organization (QCO) code, 20551, on the form.
Please consult your tax professional if you have any questions about your specific tax situation. For more information on the credit and how to claim it, check out our Definitive Guide to the Arizona Charitable Tax Credit.
Frequently Asked Questions
Some general guidelines for using the Arizona Charitable Tax Credit are as follows:
- An individual must make the gift (corporations, foundations, partnerships, etc., do not qualify). Click Innovation Circle opportunities for more information about becoming a member with coordinated giving.
- The gift must be made in cash (in-kind donations such as toys, books and services do not qualify).
- The maximum credit allowed for the 2024 tax year is $470 for single taxpayers or heads of households and $938 for joint taxpayers. For the 2025 tax year, the maximum amounts are $495 and $987, respectively.
Visit the Arizona Department of Revenue website to see if an organization qualifies as a charity.
Yes. The tax credit remains in effect for your state tax return.
The tax credit is available regardless of whether you itemize your taxes. Use Arizona Form 321, “Credit for Contributions to Qualifying Charitable Organizations” to claim your tax credit.
The deadline to make a contribution applicable for the current tax year is April 15 unless that day falls on a weekend or holiday. The deadline for your donation to apply for the 2024 tax year is April 15.
Yes. These two tax credits are independent. You can claim both on the same tax return.
Yes. Please consult with your employer to set up your payroll deduction. Your pay stub will act as proof of your donation.
The tax credit only applies to your Arizona state income tax. However, you may be able to claim a federal tax deduction for the amount donated.
For cash and credit card donations, you will receive a receipt from the Phoenix Children’s Foundation documenting your contributions (minimum donation amount may apply). If you select a payroll deduction, you will receive a summary of your deductions the January following your payroll deduction period.
DISCLAIMER: This material has been prepared for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. No warranty or representation, express or implied, is made by Phoenix Children’s Foundation, nor does Phoenix Children’s Foundation accept any liability with respect to the information provided on our website. You should consult with your professional advisor(s) prior to acting on the information in this guide.
