Arizona Charitable Tax Credit Information

The current title of the Arizona Charitable Tax Credit is now “Credit For Contributions To A Qualifying Charitable Organization”.

The Flagstaff Family Food Center: Food Bank and Kitchen is a Qualifying Charitable Organization for this tax credit because we meet all of the following provisions: (see this link)

  • Is exempt from federal income taxes under Section a 501(c)(3) or is a designated community action agency that receives community services block grant program monies pursuant to 42 United States Code Section 9901.
  • Provide services that meet immediate basic needs.
  • Serves Arizona residents who receive temporary assistance for needy families (TANF) benefits, are low income residents whose household income is less than 150% of the federal poverty level, or are chronically ill or physically disabled children.
  • Spends at least 50% of its budget on qualified services to qualified Arizona residents.
  • Affirm that it will continue spending at least 50% of its budget on qualified services to qualified Arizona residents.

How do you claim the “Credit For Contributions To A Qualifying Charitable Organization”?

  • 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. The instructions for Form 321 are listed here. You must also total your nonrefundable individual tax credits on Form 301 and include all applicable forms when you file your tax return.
  • Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $400. Taxpayers filing as “married filing separate” may claim a maximum credit of $400. Taxpayers that file as “married filing joint” may claim a maximum credit of $800.

Frequently Asked Questions For Taxpayers link

Arizona Department of Revenue Publication 710 link

Arizona Department of Revenue Form 321

Form 321 Detailed Instructions

Arizona Department of Revenue Form 301