Understand the tax credit and you can be the difference in a child’s life… for free

It’s true! The Arizona state tax credit enables individuals, couples, and S- and C-corporations to help students from low-income families attend The Gregory School at no cost to your bottom line. 

If you file Arizona state taxes, you can probably participate, and the deadline for the 2020 tax year has been extended to May 17!

The Arizona State Tax Credit is not a donation. When you take the credit, you direct funds you have already paid, or are obligated to pay, in state taxes to help provide scholarships for Gregory School students. 

You then get the money back from the state, either as a credit toward what you owe or as a refund.

Individuals/Couples

The deadline to participate for the 2020 tax year was extended to May 17, 2021.

How much can I contribute?

Maximum contributions for the 2020 tax year:
⇒ Single filers = $1,183
⇒ Married filing jointly = $2,365
⇒ OR your total tax liability, whichever is less. 

How do I participate?

  1. Go to Arizona Independent Schools Scholarship Foundation 
  2. Make your contribution by credit card or mail your check
  3. When you do your taxes, the full amount that you contribute (up to the maximum allowable for you) will either be deducted from what you owe or will be added to your refund.
  4. AISSF provides the funds to The Gregory School as tuition for students from low-income families.

You can view additional information on our support page. Please consult with your tax advisor about this program.

S- and C-Corporations

Corporations with Arizona state income tax or insurance premium tax obligation can redirect their corporate tax dollars through the low-income corporate tax credit. This enables eligible corporations to take a dollar-for-dollar credit for contributions made to the program. The funds provide need-based scholarships for low-income students. 

C-Corporations

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 years if a corporation contributes more than their tax liability in the year they donate.

S-Corporations

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 years if a corporation contributes more than their tax liability in the year they donate.

How do corporations participate?

You may submit an application to make a corporate low-income tax credit contribution at any time. Contact Alicia Saposnik at This email address is being protected from spambots. You need JavaScript enabled to view it. to be connected with a School Tuition Organization, or directly contact one of the organizations listed below. 

The School Tuition Organization submits the application to the Arizona Department of Revenue for approval beginning in July and continuing until eligible funds for the fiscal year have been claimed. 

The corporate low-income cap for fiscal year 2020-2021 is $123,042,188.
The School Tuition Organization provides the funds to The Gregory School to pay the tuition of students from low-income families.

Our Corporate Tax Credit Tuition Organization Partners

Please consult with your tax advisor about this program.




3231 N. Craycroft Road, Tucson, AZ 85712
Phone: (520) 327-6395
Fax: (520) 327-8276
The Gregory School is an independent, private,
non-profit 501(C)(3), coed day school for grades 5-12.