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Extracurricular Activity
Tax Credit

 
Did you know most colleges and universities consider the extracurricular activities that students have been involved with in addition to their grades?

They want students that engage in more than just “book work”. The activities that prospective college students have engaged in reveal a good deal about them, and are looked at by the college admissions committees. Arizona law makes it easier to pay for your child to participate in our school’s many extracurricular activities without adversely impacting your bank account.

Under Arizona law, Arizona tax payers can claim a non-refundable individual tax credit for fees and cash contributions paid to public schools (including charters) in Arizona for the support of extracurricular activities or character education programs. The credit is equal to the amount of fees paid or amount contributed, dollar-for-dollar, up to $200 for single or head of household taxpayers and up to $400 for married taxpayers that file a joint return. (ARS § 43-1089.01)

Any after-school activity (outside the regular school day) qualifies. In fact, you can make contributions to more than one school and qualify, as long as the total paid across all schools does not exceed the state allowable amount.

Please visit the Arizona Department of Revenue’s website for up-to-date information.
 
BASIS Goodyear State District ID is: 92734
BASIS Goodyear Primary State District ID is: 92736

2017 Arizona Public School Tax Credit Form to support BASIS Goodyear. 
2017 Arizona Public School Tax Credit Form to support BASIS Goodyear Primary.  

 

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Questions:

What is considered an extracurricular activity?

Extracurricular activities are school sponsored activities that may require enrolled students to pay a fee in order to participate. Such activities may include, but are not limited to, use of band uniforms, use of equipment or uniforms for varsity athletics, use of scientific laboratory equipment or materials, or in-state or out-of-state trips that are solely for competitive events.

Extracurricular activities do not include any senior trips or events that are recreational, amusement or tourist activities. Generally, any optional, noncredit, educational or recreational activities that supplement the education program of the school are considered to be extracurricular activities.

A.R.S. § 15-342(24) requires each district school board to determine which activities are extracurricular and what fees will be levied. Fees must not exceed the actual costs of the activity. Fees for the use of scientific or other equipment must be optional and not part of a course taken for credit.

(Brochure #707 - Private and Public School Tax Credit Information Publication)

What do I have to do to qualify for this credit?

To qualify for the credit you must make cash or payroll withholding contributions or pay fees to BASIS Goodyear or BASIS Goodyear Primary to support ECA Tax Credit qualified activities or programs and be an Arizona taxpayer.

(Brochure #707 - Private and Public School Tax Credit Information Publication)

Must a taxpayer have a child at BASIS in order to claim this credit?

Can I split the money between schools?

Yes, as long as the total amount across all schools does not go above the total qualifying amount allowed by the state of Arizona.

(Brochure #707 - Private and Public School Tax Credit Information Publication)

Does the credit have to be claimed for the year the donation was made?

No, beginning in 2016, credit eligible fees paid and contributions made to a public school from January 1 through April 15 of a calendar year may be used as a tax credit on the prior year’s tax return. For example, qualifying contributions made to a public school January 1, 2016 to April 15, 2016 may be used as a tax credit on either your 2015 or 2016 Arizona income tax return.

(Brochure #707 - Private and Public School Tax Credit Information Publication).

Will I get a receipt and what should I expect on my receipt?

In accordance with Arizona law, the receipt will include:

  • the school name – BASIS Goodyear or BASIS Goodyear Primary.

  • school district name and number – BASIS School’s Inc. - BASIS Goodyear District ID: #92734 or BASIS Goodyear Primary District ID: 92736.

  • taxpayer name and address – Your name and address either as provided by you, or as recorded by your school’s registrar.

  • amount paid.

  • date paid.

  • description of the activity or program being supported – This will either be the name of the specific activity, if known, or "Extracurricular Activity Contribution".



(Brochure #707 - Private and Public School Tax Credit Information Publication).

 

What is the difference between the Annual Teacher Fund and Extracurricular Activity Tax Credit?

Contributions toward BASIS Goodyear’s or BASIS Goodyear’s Primary extracurricular activities qualify as a tax credit under the Arizona tax credit program. It is a way of telling the state how you want your tax dollars spent. See (Brochure #707 - Private and Public School Tax Credit Information Publication).

Annual Teacher Fund

Because BASIS Schools Inc. is also a qualifying 501(c)3 organization, your contribution toward BASIS Goodyear’s or BASIS Goodyear’s Primary ATF can be claimed a tax deductible donation. Donations to the ATF do not qualify as a tax credit under the Arizona tax credit program.

For more information about the difference between tax deductions and tax credit visit https://www.irs.com/articles/tax-credits-vs-tax-deductions or read our ATF vs. ECA Tax Credit Flyer.

What if I owe money at tax time?

If you owe the state money, you owe less by the amount contributed.

Is a charter school considered to be a public school?

Yes, a charter school is defined in A.R.S. §15-101 as a public school. Therefore, contributions made or fees paid for support of qualified activities or qualified programs to a charter school are eligible for the credit on Arizona Form 322.

(Brochure #707 - Private and Public School Tax Credit Information Publication).

 

Where do I make an Extracurricular Activity Tax Credit Contribution for a BASIS school?

 

 

 

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