TOOLS & FAQ
Forms
Donation Forms
- Printable Donation Form
- Monthly Donation Form
Through Withholdings
- A-4C Withholding Form
- IBE withholding application
Tax Forms
- AZ form 301 (to claim any AZ state tax credit)
- AZ form 323 (to claim any Original donation given)
- AZ form 348 (to claim any PLUS donation given)
Corporate Tax Forms
- AZ form 335 (for C-Corporations and Insurance Companies)
- AZ form 335-S (for S-Corporations and LLC’s with S election)
Guides
- Tax Consultant Guide
- 2024 Turbo Tax Guide
- Tax Credit 101 Webinar
Donor FAQ’s
Who can donate?
Any taxpayer with an Arizona state tax.
What if I don’t live in Arizona but would still like to make a donation?
IBE is a 501c3 nonprofit organization and may accept tax deductible donations until December 31 st for the current year.
How much can I donate?
Please visit the Donate Today page for the latest numbers.
Can I give more?
Yes! IBE Foundation is a certified Qualifying Charitable Organization (QCO). Call us at (520) 200-7275 for more information.
How do I donate?
IBE accepts debit or credit cards over the phone and online and all forms of payment in person and through the mail.
Do I have to donate the full amount?
Your total tax credits should not be higher than your Arizona state tax liability (line #48 on your AZ form 140)
When do I need to donate by?
For Arizona state tax credits, the donation must be made on or before tax day. For donations made between January 1st and tax day, the donor chooses the tax year they wish to claim the credit for (prior tax year or current tax year).
How much of my donation goes to scholarships?
IBE awards 92% of donations to scholarships.
How does IBE account for the 8% retained?
IBE must pay for all operational and administrative expenses such as credit card fees, marketing, utilities and salaries out the 8%.
Can I contribute to both public and private schools?
Yes. Tax credits to public schools are made directly to the public school.
Are there other tax credits available?
Yes. In addition to both the private and public school tax credits there are tax credits for Foster Care, Military Relief Fund and a Qualifying Charitable Organization. For more information on tax credits please visit the Arizona Department of Revenue website here.
If I donate and recommend a friend’s child, will that child receive my donation?
While there is no guarantee, IBE does its best to honor the wishes of the donor whenever possible. If donating under the PLUS/Switcher program, eligibility requirements exist. Visit the Applicant FAQ page for eligibility criteria.
Can I donate to my own child?
Unfortunately, donors may not recommend their own dependent as a recipient.
Can my company match my donation?
Yes! Please check with your employer to see if they participate in a matching gift-giving program.
Can my company donate?
For a company to be eligible to donate, that company must file their taxes as a C-Corporation, S-Corporation, LLC that files as an S-Corporation or insurance companies that pay taxes on premiums collected in Arizona. Companies are not eligible to donate and recommend a child as the recipient of their donation. However, companies are eligible to donate and recommend an Arizona private school of their
choosing to benefit from their donation.
Is IBE audited?
Yes. The law requires IBE to have an annual independent audit completed and the IBE Board of Trustees has required this audit even before it was part of the law. Transparency is paramount to IBE.
Can I donate and recommend a student who is utilizing the Universal ESA program?
Yes! Families may solicit Recommended Funds while on ESA for use after they are no longer under contract with ESA.