51Âþ»­

51Âþ»­

Verde Valley STO Arizona Tax Credit

Arizona law allows you to directly give your tax dollars to independent schools through a School Tuition Organization (STO), an IRS Tax Exempt Organization.

A contribution to 51Âþ»­ Tuition Organization (51Âþ»­TO) entitles you to a dollar-for-dollar tax credit against your Arizona state income tax obligation. Your tax contribution will provide tuition assistance for qualified students.

Two Credits for Arizona Taxpayers

Original

Tuition Tax Credit Program (ARS 43-1089). The 2026 contribution credit limits:

  • Single, Head of Household, Married Filing Separate$787
  • Married Filing Jointly$1,570

File with Arizona Form 323.

Switcher (PLUS)

Private Learning Uplifting Students Tuition Tax Credit Program (ARS 43-1089.03). The 2026 contribution credit limits:

  • Single, Head of Household, Married Filing Separate$784
  • Married Filing Jointly$1,561

File with Arizona Form 348. You may give to this program only after you have met the maximum donation amount for the Original credit.

Donors can claim both the Private School Tax Credit and Public School Tax Credit in the same tax year.

How Does It Work?

  1. Determine how much you will give according to your liability and the 2026 Maximum Allowed Credits.
  2. or send a check payable to 51Âþ»­TO to 51Âþ»­, 3511 51Âþ»­ Road, Sedona, Arizona 86351. 51Âþ»­ deadline for 2026 tax year is April 15, 2027.
  3. Receive a receipt for your contribution, save this for your filing records.
  4. Record your contribution on your state income taxes using form 323/348.
  5. Receive a credit on your state income tax return.

More at vvsto.org

Questions? Contact 51Âþ»­TO at vvsto@vvsaz.org.

The STO cannot award, restrict, or reserve scholarships solely on the basis of a donor's recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.

51Âþ»­ is an International Baccalaureate boarding and day high school for students in grades 9-12.