Private School Tax Credit
The Institute for Better Education is a Certified School Tuition Organization dedicated to removing financial barriers to K-12 education.
Up to $0
Direct my tax credit
Arizona Tax Credits
Valiant College Preparatory
Make a difference at Valiant College Preparatory with tax credits
Valiant College Preparatory is a fully accredited independent school serving students in grades 6–12, where academic excellence and elite athletic development work hand in hand to prepare students for success in college and beyond. Located in Phoenix, Arizona, Valiant is nationally recognized for its championship wrestling program while fostering character, dedication, and leadership through a personalized educational experience that has helped every graduate earn an academic, athletic, or combined college scholarship.
Visit our website
Make a difference at Valiant College Preparatory with tax credits
QCO Tax Credit
The IBE Foundation is a Qualifying Charitable Organization that supports low-income K-12 students in Arizona's public, charter, and private schools.
Up to $0
Direct my tax creditArizona Corporate Tax Credit
Eligible C corporations, S corporations, LLCs taxed as S corporations, and Arizona insurance companies can direct their state tax liability through IBE to fund private-school scholarships.
All donations are processed via the Institute for Better Education (STO Private School Tax Credit) or the Institute for Better Education Foundation (QCO Tax Credit). If you utilize the links on this page, our school or students at our school will be the beneficiary of those donations.
Arizona Tax Credits
What is an Arizona Tax Credit?
A tax credit is an amount that directly reduces the Arizona state taxes you owe, dollar for dollar. Instead of sending that money to the state, you can direct it to Arizona students. Arizona taxpayers can claim up to $4,140 across the Private School Tax Credit and the QCO Tax Credit. If you have sufficient Arizona state tax liability, the credit reduces what you owe dollar for dollar — and it changes what a child's school year looks like.
Why take advantage
- Dollar for dollar. If you have sufficient Arizona state tax liability, the credit reduces what you owe dollar for dollar.
- You choose the impact. Direct your credit to a specific school, student, or program instead of the general fund.
- Two credits, one taxpayer. Claim the Private School Tax Credit and the QCO Tax Credit in the same year, up to $4,140.
- You have until the deadline. Donations made through April 15 can be claimed on the prior tax year.
The two individual tax credits, explained
What is the Arizona Private School Tax Credit?
The Arizona Private School Tax Credit lets individual taxpayers direct state tax dollars to a Certified School Tuition Organization (STO), which awards tuition scholarships to K-12 students at private schools. You can recommend a school, and if you have sufficient Arizona state tax liability, every dollar you give reduces what you owe dollar for dollar — up to $3,131 for married filing jointly, or $1,571 filing single, for the 2026 tax year.
Maximum credit: $3,131 (married filing jointly)
What is the Arizona QCO Tax Credit?
The Arizona Qualifying Charitable Organization (QCO) Tax Credit lets you give to a certified charity that serves low-income Arizona residents, including students at public, charter, and private schools. The IBE Foundation is QCO #22760. It is a separate credit from the Private School Tax Credit, so you can claim both in the same year — up to $1,009 for married filing jointly, or $506 filing single, for the 2026 tax year.
Maximum credit: $1,009 (married filing jointly)
Claim both in the same year for a combined $4,140. Donations made through April 15 can be claimed on the prior tax year.
Corporate Tax Credits, explained
What are the Arizona Corporate Tax Credits?
Arizona's Corporate Tax Credit Program allows eligible C corporations, S corporations, LLCs taxed as S corporations, and insurance companies that pay Arizona premium tax to receive a dollar-for-dollar state tax credit for contributions to IBE. These contributions fund scholarships for low-income students and students who are disabled or displaced. A business may recommend an eligible private school — but not a specific student — and IBE manages the required Arizona Department of Revenue preapproval.
How it works: The process begins with a short application. IBE guides the business through the required preapproval and contribution process.
For families
Apply to IBE
Private School Scholarships
Families with students attending private school can apply for tuition scholarships funded through IBE's individual and corporate tax-credit programs. Applications are reviewed during each award cycle, so families are encouraged to apply early and have their documents ready.
Apply for a scholarshipIBE Foundation Grants
The IBE Foundation supports students and families in need through funds raised by the Qualifying Charitable Organization tax credit. Apply online to be considered for assistance.
Apply to the Foundation