Arizona Tax Credit

To learn more about the Arizona Qualifying Foster Care Charitable Tax Credit, review the Frequently Asked Questions below.


What is ABCS’ Qualifying Foster Care Organization (QFCO) Code?

ABCS’ QFCO Code is 10007.

How much is the Arizona Qualifying Foster Care Charitable Tax Credit for individuals and married couples?

As of 2023 the amounts have increased for the foster care state tax credit. Individuals can receive up to $526 and married couples filing joint taxes can receive up to $1,051. Now in 2024, individuals can receive up to $587 and married couples will be able to receive up to $1,173.

When do I need to give my gift to qualify for the tax credit?

According to the Arizona Department of Revenue, the state law allows qualifying donations made during 2023 or donations made from January 1, 2024 through April 15, 2024 to be claimed on the 2023 Arizona income tax return. Gifts claimed for the Arizona state foster care tax credit for 2023 will receive the maximum credit for the 2023 amounts listed above. If you make a qualifying donation from January 1, 2024 through April 15, 2024 and want to claim the higher 2024 maximum credit amount, you must claim the credit on your 2024 Arizona tax return filed in 2025.

Do I have to give to the Arms of Love Foster Care ministry to qualify for the tax credit?

No, you can designate your gift to ABCS or to any of our seven Christ-centered ministries and still qualify for the tax credit.

I give to schools for their tax credits. Does this mean that I don’t qualify for this tax credit?
Actually, the Arizona Charitable Tax Credits are separate from the Private School and Public School credits. Arizona taxpayers may utilize all of them.

Is this separate from the Working Poor Tax Credit?

Yes, the Working Poor Tax Credit is now referred to as the Arizona Charitable Tax Credit. Arizona taxpayers can now qualify for both the Arizona Charitable Tax Credit and the Arizona Foster Care Charitable Tax Credit when they give to separate qualifying organizations. You can give to both ABCS and Caring Ministries to qualify for both tax credits.

I don’t owe any state taxes, or I don’t owe as much in state taxes as the credit allows me to give. Does it still benefit me to give?

Tax credits may be carried forward up to five years, so even if you give more than you owe in state taxes this year, you can apply the credit to your taxes for the next five years. Additionally, with a gift of any amount to ABCS, you can help provide hope and care to hurting children and families in your community, and spread the gospel of Jesus Christ across Arizona. We encourage you to give any amount God leads you to give, regardless of the qualifying tax credit amounts.

What is the difference between a tax credit and a tax deduction?

Tax credits and deductions are very different in the way they benefit you financially. Tax deductions reduce the amount of your gross income that is taxable while tax credits are applied directly against the amount of money owed in taxes. In most cases, a tax credit provides a greater positive impact to you financially.

How does ABCS qualify for this tax credit?

ABCS is a 501(c)(3) non-profit organization and is acknowledged by the state as a Qualifying Foster Care Charitable Organization.

I like to give locally. Where do donations to ABCS go?

Contributions made to ABCS will be used wherever the need is greatest, unless a specific ministry is designated. Funds stay locally in the region where the contribution is given.

How does my gift help?

When you support ABCS, you become a part of our mission to provide hope and care to hurting children and families through Christ-centered ministries. Our ministries help meet physical, emotional and spiritual needs, such as providing foster homes for children in the state’s care, distributing diapers and food boxes to families in need, providing pregnancy tests and ultrasounds, offering counseling services, caring for church and ministry leaders, and more. Browse our website to learn more about how gifts from donors like you are impacting lives in Arizona.

What else can I do to help?

Visit our Donate page to learn more about all the ways to give to ABCS. There are a number of ways you can help. Visit the ABCS ministry websites to learn more about how you can support and serve specific ministries. We love our volunteers and have opportunities for both groups and individuals. Visit our Volunteer page to learn more.

You may contact the Arizona Department of Revenue at (800) 352-4090 or visit their website for more information.