Arizona law allows you to directly give your tax dollars to independent schools through a School Tuition Organization (STO), an IRS Tax Exempt Organization.
A contribution to Verde Valley School Tuition Organization (VVSTO) entitles you to a dollar-for-dollar tax credit against your Arizona state income tax obligation. Your tax contribution will provide tuition assistance for qualified students.
Tuition Tax Credit Program (ARS 43-1089). The 2026 contribution credit limits:
File with Arizona Form 323.
Private Learning Uplifting Students Tuition Tax Credit Program (ARS 43-1089.03). The 2026 contribution credit limits:
File with Arizona Form 348. You may give to this program only after you have met the maximum donation amount for the Original credit.
Donors can claim both the Private School Tax Credit and Public School Tax Credit in the same tax year.
Questions? Contact VVSTO at vvsto@vvsaz.org.
The STO cannot award, restrict, or reserve scholarships solely on the basis of a donor's recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.