"Arizona School Choice Trust has managed to do what so many states have not been able to do - give parents the freedom to choose the school that will work for their children."
Lisa Graham Keegan, Former Arizona State Superintendent of Public Instruction

Arizona School Choice Trust

K-12 scholarships for low-income, disabled and foster children

The Arizona School Choice Trust (ASCT) is a state-approved School Tuition Organization (STO) that exclusively serves low-income children through the administration of three state tax credit scholarship programs--the Individual Tuition Tax Credit Program, the Corporate Tuition Tax Credit Program, and Lexie's Law for Disabled and Displaced students.

Through these innovative programs, individuals with a state tax liability as well as corporations with a corporate income tax and/or insurance premium tax liability have the opportunity to receive dollar-for-dollar tax credits while funding scholarships for economically disadvantaged, disabled and foster children in Arizona.

Arizona residents and businesses are invited to become a part of the program through the following tax redirections*:

Corporate income tax and/or insurance premium tax credits for low-income and/or special needs and displaced children

An individual tax credit of $500 - $1,000

Arizona State Tax Credit Law ARS 43-1089

*Donors receive dollar-for-dollar tax credits for their contributions

For Parents

For Donors

For Schools

A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor 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.