You can help with a Tax Credit Donation

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A Great Way to Support Kingman Academy of Learning 


 Taxpayers filing in Arizona have the unique opportunity to redirect a portion of state tax dollars they already pay, to public education. The credit allows an Arizona taxpayer to contribute $200 per individual tax return or $400 per joint tax return to a school’s extra curricular program. 

 How to contribute: 

You may download and print the Tax Credit Donation Form. You will then need to complete and mail the form to the address found on the bottom of the form. Contributions are to the activity of your choice listed on the brochure. 

Kingman Academy of Learning has many extracurricular activities or programs that can benefit from these funds! Extracurricular activity means any optional, noncredit activity that supplements the education program of the school. Activities such as after-school enrichment programs, clubs, athletics, drama, and in-state or out-of-state trips solely for competitive events can be funded with tax credit money. Senior trips or events that are recreational, amusement, or tourist activities CANNOT be funded with tax credit money.  

More information regarding the state tax credit can be found at https://www.azdor.gov/portals/0/brochure/707.pdf

 Please consider making your tax credit contribution to any of the eligible extracurricular activities listed on the brochure!  


Commonly Asked Questions 

Who can make a contribution? 
We can accept contributions only from individuals. We cannot accept contributions from businesses or corporations.  


Do I have to have children enrolled in school? 
No - Any Arizona individual paying state income tax can make a tax credit contribution to be used towards extra curricular fees.  


Do I have to live within the District?
No - Any individual who pays Arizona State income tax can contribute.  


Do I have to donate the full $200 or $400? 
No – But remember, you can take this credit on any tax liability for state income taxes up to $200 on an individual tax return or $400 on a joint return. You may donate up to your $200 or $400 limit in installments during the calendar year or donate it at one time. 


How does this work on my tax return? 
As an example, lets say you made a $300 tax credit contribution. When you file your state taxes, you will note the credit with a 322 form. (downloadable from the State.) If your State tax return calculates to a $500 refund, applying the credit will increase your refund to $800. If your State tax return calculates to a $400 liability (you owe) then applying the credit will reduce your liability to $100. However, you cannot receive a refund greater than your State income tax assessment for the tax year. 


Can a taxpayer receive a refund of these credits? 
No – The credits may only be used to the extent they reduce a tax liability to zero on your Arizona tax return. Any unused amounts may be carried forward for not more than five consecutive taxable years.  


Can a taxpayer make a payment of fees to an organization (e.g., PTA, school foundation, school district or school club) which then gives the funds in a lump sum to the school or directly pays for extra curricular activities? 
No – ARS § 43-1089.01 requires that the fees be paid “to a public school”. Therefore, the payment must be made directly to the public school only.