2024 AZ Charitable Tax Credit donations made from January to December may be claimed for the 2024 tax year.

In addition, donations made before the April 15th, 2025 tax filing deadline may be applied to either the 2023 tax year or claimed for the previous tax year 2025.

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Formerly called the Working Poor Tax Credit, the QCO Tax Credit is available to anyone who files an Arizona tax return and allows taxpayers to claim a dollar-for-dollar tax credit on AZ state taxes owed.  To receive the QCO tax credit, you must donate to a Qualified Charitable Organization, have an AZ state tax liability, and file an Arizona tax return claiming this credit.

  • You can claim your donation as a deduction on your federal tax return.
  • When filing an AZ tax return, you do not have to itemize to take this tax credit.
  • You can take the QCO credit exclusive of credits to public schools, private schools, foster and adoption agencies, and other tax credits.

You may be able to offset your 2024 or 2025 Arizona taxes by taking a tax credit up to $470 if filing as single or $938 if filing as married.  Amounts lower than these $470/$938 maximums also qualify up to your tax liability.  This is a dollar-for-dollar tax credit!  Just complete and file Arizona state tax forms 301 & 321 to claim this tax credit.  You can take advantage of the QCO tax credit and other AZ state tax credits in the same year.

  • John and his wife Jane are filing their AZ tax return as a married couple. Their total Arizona tax liability was $2,500. They had $3,500 taxes withheld, so they are due an AZ state refund of $1,000. After making a $938 QCO donation to Life Choices Women’s Clinic, their AZ state refund is now $1,938.
  • Sue, filing as a single taxpayer, had an Arizona tax liability of $1,500. She had $1,100 in taxes withheld, but still owes $400. After making a $400 donation to Life Choices Women’s Clinics, Sue does not owe anything to AZ state when she claims this $400 QCO tax credit.
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Make a donation to Life Choices Women’s Clinic.

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File your taxes and claim the tax credit by using AZ Forms 301 and 321.
(Use our assigned QCO Code 20439)

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Receive the QCO Tax Credit.
(Up to $470 filing single and Up to $938 filing joint)

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Feel GREAT about helping mothers and saving families.

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For more information on the Arizona Charitable Tax Credit visit www.azdor.gov.  If you have any questions about making a QCO Tax Credit donation to Life Choices Women’s Clinic, please call Sheila at 602.502.3520, or you can reach her by email at [email protected].


Q: How do I qualify for Arizona Qualified Charitable Organization (QCO) tax credit?

A: If you make a monetary donation (cash, check, credit card payment) to Life Choices Women’s Clinic and you file an Arizona state tax return, you may qualify for the tax credit.  Donations of clothing, food or other tangible items do not qualify.

Q: Can I take this QCO tax credit and other tax credits such as credit for donations to schools and foster care agencies?

A: Yes, they are separate tax credits, and you can take advantage of all of them.

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

A: A tax credit is significantly more beneficial than a tax deduction.  A tax credit reduces your tax liability, dollar-for-dollar.  A tax deduction reduces the taxable income upon which your tax liability is calculated.

Q: Do I have to donate $470 or $938 to claim the QCO tax credit?

A: No, you do not have to donate the whole amount, or make the donation all at once.  Donations given throughout the year may qualify for the tax credit up to the maximum limits.

Q: Where can I get more information about the QCO tax credit?

A: You can get more information by visiting the Arizona Department of Revenue website or Taxpayer Assistance at (800) 352-4090.  Please consult your Tax Advisor for specific questions as individual tax circumstances vary.

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