Support your kids and get a tax credit

Under Arizona law, Arizona tax payers can claim a non-refundable individual tax credit for fees and cash contributions paid to public schools (including charters) in Arizona for the support of extracurricular activities or character education programs. The credit is equal to the amount of fees paid or amount contributed, dollar-for-dollar, up to $200 for single or head of household taxpayers and up to $400 for married taxpayers that file a joint return. (ARS § 43-1089.01)

Any after-school activity (outside the regular school day) qualifies. In fact, you can make contributions to more than one school and qualify, as long as the total paid across all schools does not exceed the state allowable amount.

Please visit the Arizona Department of Revenue’s website for up-to-date information.

2017 Arizona Public School Tax Credit Form to support BASIS Phoenix South Primary.

Frequently Asked Questions:

What is considered an extracurricular activity?

Extracurricular activities are school sponsored activities that may require enrolled students to pay a fee in order to participate. Such activities may include, but are not limited to, use of band uniforms, use of equipment or uniforms for varsity athletics, use of scientific laboratory equipment or materials, or in-state or out-of-state trips that are solely for competitive events.

Extracurricular activities do not include any senior trips or events that are recreational, amusement or tourist activities. Generally, any optional, noncredit, educational or recreational activities that supplement the education program of the school are considered to be extracurricular activities.

Does the credit have to be claimed for the year the donation was made?

No, beginning in 2016, credit eligible fees paid and contributions made to a public school from January 1 through April 15 of a calendar year may be used as a tax credit on the prior year’s tax return. For example, qualifying contributions made to a public school January 1, 2017 to April 15, 2017 may be used as a tax credit on either your 2016 or 2017 Arizona income tax return.

Will I get a receipt and what should I expect on my receipt?

Yes. In accordance with Arizona law, your receipt will include: the school name (BASIS Phoenix South Primary), school district and number, your name and address (as provided by you), amount and date paid, and a description of the activity or program being supported.

What is the difference between the Annual Teacher Fund and Extracurricular Activity Tax Credit?

(ATF) Annual Teacher Fund
Charitable contributions to the Annual Teacher Fund are tax deductible. Donations made on or before December 31st of a given year may be claimed against that year’s federal income taxes.

ECA Tax Credit
With an Extracurricular Activity tax credit, you are designating where your tax dollars are to be spent. You are obligated to pay the money either way, and there is no additional out of pocket expense; you are simply informing the state about your preference to spend your tax dollars on BASIS Charter Schools auxiliary programs instead of another worthy project.

Where do I make an Extracurricular Activity Tax Credit contribution for a BASIS school?