You Can Help!

Tuition Tax Credit

If you are an Arizona tax payer you can help.  By donating to a state approved Tax Credit Organization you can help students at Atonement Lutheran Elementary School.  And, in return, you will receive a dollar-for-dollar tax credit against your Arizona state income tax. 

Atonement Lutheran School is currently partnered with:
Website: The Arizona Christian School Tuition Organization ACSTO
Website: Lutheran Education Foundation LEF Donation Form
Website: Arizona Scholarship Fund ASF Donation Form
Website:Arizona School Choice (Application Form) Donations

Money donated to one of these Tax Credit Organizations and notated for Atonement Lutheran School will be given to the school to be used for tuition reduction for students. State law requires that a minimum of 90% of the donation goes to the children.

The Arizona Private School Tuition Tax Credit Law, A. R. S. Section 43-1089, allows a  married couple filing jointly to make a donation to any of these Tax Credit Organizations, up to $1000, and receive a dollar-for-dollar tax credit against the taxpayer's Arizona state income tax.  A single taxpayer is limited to $500.  If the taxpayer has actual Arizona state income tax less than the maximum allowable, the available credit in a given year is limited to the actual tax.  The law allows a carry forward for up to five years if a donation is made in excess of the actual state income tax due.  Arizona State income tax forms 301 and 323 are used for claiming the credit.  

The public school extracurricular activities tax credit of $400 for married couples filing jointly may be taken in addition to the private school tuition tax credit.  These donations should be made directly to the public (including charter) school of your choice.

A taxpayer may also be able to claim a federal deduction for the donation. The taxpayer should consult their tax advisor for specific tax advice.

The Arizona Christian School Tuition Organization and Arizona Scholarship Fund allow you to give in increments for easier budgeting  For example, you might want to split up the amount of your donation over the next four months.  Each month, you could send a check to the ACSTO or ASF.  If your budget allows the maximum deduction, you might want to write your check for $250 each month (up to the maximum allowed).  You may choose to donate online to both of these programs. ACSTO and ASF will keep track of your donations and send you a receipt in January.  As long as you list our school, funds will be awarded to our students.  If you would like to recommend a specific child you may do so.  For the name of a child with financial needs please talk to Mr. Sielaff.

The Lutheran Education Foundation (LEF) is a nonprofit 501(c)3 organization that has been formed to comply with the requirements of the Arizona Tuition Tax Credit. The foundation will award grants, on an equitable basis, to students attending Lutheran private schools.  Scholarships will be granted by the Lutheran Education Foundation on an equitable basis and reflect the financial need of individual students.  For donations to the LEF please use the LEF form.  http://www.azlutheran.org/tax.htm

Arizona School Choice Trust (ASCT) provides renewable tuition scholarships for those families with demonstrable financial need.  Please visit their website for additional information.  http://www.asct.org 

Families must apply for these funds.
Application forms for scholarship grants are available at each school office.

Donors who itemize may deduct contributions for federal tax purposes, as provided in Section 170 of the Internal Revenue Code.

Tuition credit allows more families to participate in our school program and enables teachers and staff to reach out, sharing the Good Word of the Gospel.