QUALIFYING TAX CREDIT ORGANIZATION

OCJ Kids Is a Qualifying Foster Care Charitable Organization…

At OCJ Kids we are strictly non-profit and we make sure that your donations go to where they matter most. We operate on a very lean budget with the majority of services and overhead being donated by outside partners. As a result, this means that $0.90 of every dollar contributed to OCJ Kids is used to make a difference in the lives of the children we serve.

Your support is critical to ensuring the ongoing success of our mission.

There are many ways to donate to OCJ Kids.

ARIZONA FOSTER CARE CHARITABLE ORGANIZATION TAX CREDIT

You can help us continue creating these moments and memories for children in foster care.  Your donation to OCJ Kids will allow us to impact foster children and youth across Arizona all year long.  Donations to OCJ Kids are eligible for the Arizona Foster Care Charitable Organization Tax Credit ~ this means an Arizona tax credit for you of up to $618 for an individual or $1,234 for a couple.  If you are donating before April 15, 2025 and applying your donation to 2024 – the limit is $587 for a single filing donor and $1,173 for joint filing donors.  Donate online today at www.ocjkids.org or mail your donation to OCJ Kids 21630 N 9^th Avenue, Suite 103, Phoenix, AZ 85027.  For more information on the tax credit visit www.azdor.gov or consult your tax professional.

What is the tax credit for charitable organizations?

You may claim a tax credit for voluntary cash contributions you make during any taxable year to a Qualifying Charitable Organization. A Qualifying Charitable Organization is a charity that is a 501(c)(3) or a community action agency that receives community services block grant program monies that spends at least 50% of its budget on services to Arizona residents who either receive temporary assistance for needy families (TANF) benefits, are low income residents whose household income is less than 150% of the federal poverty level, or are chronically ill or physically disabled children and shows that the charity plans to continue spending at least 50% of its budget on services to those described above. A charity has to apply for and meet all requirements of the law to be considered as a Qualifying Charitable Organization. Approved charities’ names are listed on the Department of Revenue’s website.

How do I claim the credit for contributions to Qualifying Foster Care Charitable Organizations?

Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $618.  Taxpayers that file as “married filing jointly” may claim a maximum credit of $1,234.

What is the tax credit for Qualifying Foster Care Charitable Organizations?
Recent legislation in 2013 allows you to claim a tax credit for voluntary cash contributions you make during any taxable year to a Qualifying Foster Care Charitable Organization. To become a Qualifying Foster Care Charitable Organization, an organization must first meet all requirements to be a Qualifying Charitable Organization. In addition, a Qualifying Charitable Organization must provide ongoing services to at least 200 foster children in Arizona and spend at least 50% of its budget on ongoing services to foster children in Arizona to be considered as a Qualifying Foster Care Charitable Organization. Approved Qualifying Foster Care Charitable Organizations’
names are listed on the Department of Revenue’s website.

QFCO #10018

How much can I claim for the credit for contributions to Qualifying Foster Care Charitable Organizations?
Taxpayers filing as “single” and “head of household” status may claim a maximum credit of $500. Taxpayers filing as “married filing separate” may claim a maximum credit of $500. Taxpayers that file as “married filing joint” may claim a maximum credit of $1,000.

Do I have to itemize deductions to claim the credit for contributions to  Qualifying Charitable Organizations?
No. Starting with the 2013 tax year, you do not have to itemize deductions to claim a credit for contributions to a qualifying charitable organization. For 2012 and prior, you were required to itemize deductions on your Arizona return in order to claim a credit for contributions to a qualifying charitable organization.
Do I claim my charitable contribution as a tax credit or a deduction?
You may only claim a tax credit for your charitable contribution on your Arizona state return if the organization you donated to is considered a Qualifying Charitable Organization. A complete listing of Qualifying Charitable Organizations is published on the Department of Revenue’s website. Donations made to organizations not listed on the department’s published website are typically allowable as deductions. You cannot claim both a deduction and a credit for the same charitable contribution on your Arizona return.

AZ TAX CREDIT