1. If we decide to donate to ACSTO, what is the process?
Complete our donation card and mail it along with your check to ACSTO. Call or visit our website if you need a donation card or want to donate online. To receive credit for the current tax year, the donation must be received by us by December 31, or if mailed to us, postmarked by December 31.
2. Do I receive a receipt for my donation besides my cancelled check?
Yes, we will send receipts to all donors by January 31, of the following calendar year.
3. Do we get the entire $1000 as a state income tax credit if we file a joint return?
Yes. If your state income tax liability was that much or more you can use it for that year’s taxes. Any excess can be carried forward and used to offset state income taxes for up to five years.
4. How much is the credit for a single person?
$500 is the maximum for a single person. Married persons filing separate are entitled to one half of $1000 each.
5. How much of my donation goes for grant/scholarships and how much to ACSTO for administration?
The law requires that 90% go for grant/scholarships. However, ACSTO awards 92% of all donations recommending a student or identifying a school. We also award all interest earned as additional money for grant/scholarships.
6. May we also make the $400 public school extra-curricular activities donation and receive that tax credit, a total of $1400?
Yes, but the public school donation is made directly to the public school, not to ACSTO.
7. May we donate less than $1000?
Yes, $1000 is the maximum credit allowed in one year. Lesser donations are certainly welcome.
8. Which Arizona state income tax forms do I use?
Forms 301 and 323. They are available from the Arizona Department of Revenue, telephone 602/542-4260, or from our website. Click here to download the forms.
9. Is our donation also eligible for a federal income tax deduction?
We are a federally tax exempt 501(c)(3) charitable organization. You should consult your tax adviser for specific tax advice concerning deductibility for you.
10. May we recommend our grandchild for a grant/scholarship?
Yes, you may recommend anyone who is not your legal dependent. The selection committees retain complete discretion regarding all awards.
11. May we make an agreement to recommend someone else’s child in exchange for their recommending our child?
No, that may violate the intent of the statute’s prohibition on designating one’s dependent.
12. May we identify a particular Christian school?
Yes, donations identifying a school will be awarded among applicants from that school. Regional scholarship selection committees make those decisions.
13. May a student receive funds from more than one student tuition organization?
Yes, nothing would prevent that.
14. Can a single tuition grant/scholarship award
be considered as belonging to more than one
student in a family?
No. The tax credit law as written, and as
logically interpreted by the Arizona Supreme
Court in Kotterman v Killian, we believe
contemplates grant/scholarships to specific
“individual” students attending private schools.
Also, the standard Merriam-Webster Dictionary
definition of the word “scholarship” is “a grant-in-aid to a student (as by a college or
foundation).” The tax credit law does not
re-define the term to mean multiple students
in a family.
15. If I want to apply for a tuition grant/scholarship for my child, what is the process?
Complete our application and provide the information requested. Call if you need an application or print the Grant/Scholarship Application from this website. You can also apply online! The tax return and parent narrative are required. Letters of Recommendation are optional.
16. What are the deadlines for donations and applications, and what distributions do the applications cover?
To see the complete listing, go
Here to see our current timeline.
17. If I want to apply for a grant/scholarship for my student, do you require tax return information?
Yes, the application requires pages one and two of your most recent federal tax return, and a formula is applied to assist the selection committee in evaluating the applicant’s financial circumstances. The tax return information is never disclosed to anyone but our staff. The selection committee receives a financial ranking of applicants from each school.
18. What factors are considered in making the grant/scholarship awards?
There are three: (1) the narrative provided by the parents; (2) the financial circumstances of the student’s family; (3) recommendations concerning the student.
19. If my child has been recommended for a grant/scholarship, do I still need to send in a complete application along with the income tax information?
Yes, there must be a fully completed application for a student to be eligible for an award. The selection committees exercise complete discretion regarding all awards.
20. Who serves on the selection committees?
Each committee has three to five members from the Christian community in that geographic region. Normally, they are persons associated with one of the Christian schools in the region, but no school has more than one member on the committee.
21. If a student receives an award but then changes to another Christian school in Arizona, what happens?
The award is personal to the student for
tuition. The unused portion would be returned
to ACSTO and then would follow the student
to the new Christian school working with
ACSTO. If the student left Arizona or did not
go to another Christian school working with
ACSTO, the remaining money would be
returned to ACSTO and re-awarded among
students at the school
in the next award process.
22. Why should I donate to ACSTO rather than another school tuition organization?
ACSTO has been operating since 1998. We have helped more than 14,000 students and awarded more than $45 million in scholarships. We strive to be a leader in serving students in more than 150 schools throughout Arizona.
23. What about the Corporate Scholarship Tax Credit Law?
This is a law that was passed in 2006 allowing corporations to make tax credit donations through a qualified STO. ACSTO is not pursuing these corporate donations. For further questions regarding this new opportunity, you may contact School Choice Arizona, Inc., which was formed for the sole purpose of implementing this new Corporate Scholarship Tax Credit Law. Their website is www.schoolchoicearizona.org.
24. What if my child isn't in Christian School yet?
Click here and read Starting School next year...
25. How often do I need to apply to be eligible for a Scholarship?
Click Here to see ACSTO's Timeline and application times.
