Student Funding

School Tuition Organization (STO)

Tax credit scholarships have made it possible for thousands of families to send their children to Private Schools of their choice. The state of Arizona offers four tax credit scholarships for private school students.

STO APPLICATION

Empowerment Scholarship Account (ESA)

Arizona families are blessed to have options to afford the educational setting that best meets their student’s individual needs, but how do you choose the best funding source for your student’s tuition?

Read this ESA Guide for an overview of the ESA Program and information to help you decide between using an ESA or the Tax Credit Scholarship Program.

ESA ACCOUNT

Give the Gift of Healing to Children Impacted by Trauma

Arizona Tuition Connection

Donations to Private School Tuition Organizations:

Shade Tree Academy is a 501(c)(3) Public Charity in Arizona. Arizona tax law allows those who donate to Private Certified School Tuition Organizations to receive two (2) separate nonrefundable state tax credits (Original & Switcher). These tax credits are available to individuals for contributions made to a Certified School Tuition Organization which provides scholarships for students enrolled in Arizona private schools. Your charitable contribution will help offset Private Tuition costs for students impacted by foster care. The tax credit is claimed on Form 323 and/or form 348. EIN #46-1879761 Donate directly to Arizona Tuition Connection

Credit for Corporate Contributions to School Tuition Organizations for Displaced Students

Corporations interested in making a donation to a School Tuition Organization for the disabled/displaced tax credit must contact a School Tuition Organization (Shade Tree Academy is contracted with Arizona Tuition Connection and Arizona Leadership Foundation) directly to discuss applying for a corporate credit donation pre-approval. Corporate partners, S corporation individual shareholders and exempt organizations subject to unrelated business taxable income may also be eligible to claim the disabled/displaced corporate credit. Minimum contribution is $5,000 for S-corporations of LLC’s that file as S-corp. There is no minimum amount for C-corporations or insurance companies. There is no contribution maximum. Your company can donate versus paying the state, your ENTIRE corporate tax liability amount.

The Disabled/Displaced Corporate Tax Credit Cap each fiscal year is $6,000,000. This tax credit is claimed on Form 341.