Skip to main content

Arizona Tax Credit

Your tax contributions can change a life at NO cost to you!

Did you know, Arizona offers its residents and select corporations an opportunity to redirect a portion of their Arizona tax obligation in support of the financial aid program of their favorite independent school? These tax contributions fund Gregory School scholarships and are essential to our ability to provide tuition assistance to qualified students with financial need. 

12.7% of our students receive needs-based financial assistance thanks to your tax contributions! Will you help us give more?

Individual Tax Credit FAQs

What is the max credit amount?

Maximum credit amounts for tax year 2026 is $1,571 for single/filing separately or $ 3,131 for married/filing jointly.

Is there a deadline for filing?

The deadline for the 2026 tax year is April 15, 2027.

My child(ren) receive an ESA scholarship. Can I still contribute?

Yes! These are two separate programs. Receiving an ESA scholarship does NOT prevent you from contributing your state tax dollars.

My child(ren) receive tuition assistance through the AZ tax credit program.

Yes! Receiving tuition assistance as a result of the state tax credit program does not disqualify you from contributing to the program.

Can I designate my contribution to help pay for my own child’s tuition?

No. Your contribution cannot be designated specifically for your own child. You also cannot make a deal with another parent to donate for each other’s children (“swapping”). The STO must have the freedom to decide which students receive scholarships, but some have the option to recommend a specific student.

Corporate Tax Credit FAQs

Your company can fund scholarships for students who need them at NO net cost to your corporation. By making a corporate tax credit contribution, companies can redirect the taxes they would otherwise pay to the state to fund scholarships for Gregory School students with demonstrate financial need. 

How does the corporate tax credit program work?

Similarly to individual contributions, companies can redirect their Arizona tax dollars to an STO at no cost, helping need-based students attend TGS and other private schools instead of sending those tax dollars to the state.

Does my company qualify?

Currently, only C-Corporations, S-Corporations, LLCs with an S Election, and Insurance Companies that pay premium taxes in AZ qualify to participate in the Tax Credit Program.

Is there a limit to how much my company can contribute?
  • C-corporations may contribute the total of their annual state income tax or insurance premium tax liability as long as the low-income corporate tax credit cap has not been met. Credits may be carried forward for up to five (5) years if a corporation contributes more than their tax liability in the year they donate.
  • S-corporations may contribute the total of their annual state income tax or insurance premium tax liability as long as the low-income corporate tax credit cap has not been met. There is a minimum contribution amount of $5,000. Credits are passed on to the shareholders proportionally. Credits may be carried forward for up to five (5) years if a corporation contributes more than their tax liability in the year they donate.

Still have questions or need assistance? Reach out to This email address is being protected from spambots. You need JavaScript enabled to view it., Director of Advancement or fill out the form below.

Giving - Contact Development Office

This field cannot be left blank.
Please enter your email address.
No message?
Invalid Input