
2025 AZ Charitable Tax Credit donations made from January to December may be claimed for the 2025 tax year.
In addition, donations made before the April 15th, 2026 tax filing deadline may be applied to either the 2026 tax year or claimed for the previous tax year 2025.
What is the Arizona Qualified Charitable Organization Tax Credit?
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 2025 or 2026 Arizona taxes by taking a tax credit up to $495 if filing as single or $987 if filing as married. Amounts lower than these $495/$987 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.
For Example:
- Joseph and his wife Mary 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 $987 QCO donation to Life Choices Women’s Clinic, their AZ state refund is now $1,987.
- Gabriel, filing as a single taxpayer, had an Arizona tax liability of $1,500. He had $1,100 in taxes withheld, but still owes $400. After making a $495 donation to Life Choices Women’s Clinics, Gabriel will receive a $95 refund when he claims this $495 QCO tax credit.


Make a donation to Life Choices Women’s Clinic.

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

Receive the QCO Tax Credit.
(Up to $495 filing single and Up to $987 filing joint)

Feel GREAT about helping mothers and saving families.

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 SheilaMRiely@gmail.com.
Frequently Asked Questions:
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 $495 or $987 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. You can fill out your tax forms to determine you liability before making the donation.
Q: What is the deadline for a tax credit donation.
A: April 15, 2026
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.



As the shelter in place order was established, Life Choices Women’s Clinic was ready to serve the community by implementing serious precautions in an effort to mitigate the spread of COVID-19. Our staff had the choice to self-isolate by working from home or coming to the clinic to work.
After a difficult night, knowing her baby was dying inside her, she remembered the Abortion Pill Reversal pamphlet she had received on the Hope Mobile Clinic and called the APR Hotline nurse. Debby helped her get started on progesterone, and referred her back to our clinic to continue her care. The progesterone had side effects, causing her tiredness and nausea.


