Make a Tax-Credit Gift and PROVIDE 100% ACCESS for low-income families to the enriching, child-centered education at IDEA School. Your gift ensures that ALL families can access the IDEA School.
Tax Credit donations to support IDEA School’s Low-Income Scholarships — and our Free School Lunch program! — are made through IBE (Institute for Better Education), a state-regulated, non-profit School Tuition Organization (STO) and Qualifying Charitable Organization (QCO). Every Arizona Taxpayer can participate. Every dollar you give, you get back dollar-for-dollar as a Tax Credit when you file.
Visit the IBE secure online donation page for Tax Credit Gifts for the IDEA School.
More than 9 out of 10 IDEA School students attend on need-based Flex Tuition/Financial Aid.
Your support makes it possible. Thank you!
View IDEA School’s story, beginning at 1:17 in this video from IBE, about the impact of your gift today.
Thank you for helping us ensure that the IDEA School remains accessible to all families. We can’t do this without you!
The Basics
STO Tax credit gifts are used exclusively for tuition assistance for families in need and are critical to helping us provide this rich educational experience to all interested students and families, regardless of income.
- For the 2025 tax year individual filers may donate up to $1,535 and get it back as a dollar-for-dollar tax credit on your 2025 tax return when you file. Married couples filing jointly may donate up to $3,062.
- For the 2025 tax year, you may make your donation at any time before you file your taxes, or by April 15, 2026 – whichever comes first.
- Tax-credit gifts to support IDEA School scholarships must be made through the Institute for Better Education (IBE), a state-regulated School Tuition Organization.
- You take the amount of your gift as a dollar-for-dollar tax credit when you file your state tax return. It will either reduce what you owe in state taxes or increase your state refund, dollar-for-dollar. That’s it!
IBE also is now a state-certified Qualifying Charitable Organization, eligible to receive QCO tax credit donations that also provide Arizona Taxpayers a dollar-for-dollar tax credit when you file (QCO #22760). When you make a QCO donation for the IDEA School through the IBE Foundation, you support a free nutritious daily hot lunch for our low-income students. Thank you!
Frequently Asked Questions
What is the School Tuition Tax Credit?
Arizona Revised Statutes (ARS) 43-1089.01 provides a credit against state income tax obligations for Arizona taxpayers who make a contribution to a certified School Tuition Organization (such as IBE). This contribution will be credited dollar-for-dollar against your Arizona state income tax liability, up to the limits noted above. By law, the STO must provide 90% of your donation in direct scholarship aid to schools/students. IBE provides 92% of each donation to the recommended school in direct scholarship aid for qualifying students.
How does a tax credit differ from a tax deduction?
A credit reduces the Arizona income taxes you owe dollar-for-dollar, while a deduction reduces the taxable income upon which the taxes are calculated. A tax credit is better for your bottom line.
How do I get my tax credit?
A tax credit is subtracted directly from the income tax you owe the state for the year, when you file, dollar for dollar.
For example, if your state income tax obligation is $3,000 for the year, and you make a $3,000 tax credit donation to IBE for IDEA School low-income scholarships, you will owe a zero balance in Arizona state income tax for the year. If you’ve been withholding state income taxes along the way, the tax credit gift will increase your state refund dollar-for-dollar!
May I also make a tax credit contribution to a public school?
Yes, please do!
We encourage you to support a public school of your choice with a Public School Tax Credit donation made directly to that school (to support extracurriculars). Arizona law allows you to take both tax credits.
Questions?
Please call IBE directly with any questions or if you need help making your tax credit gift(s) recommended to the IDEA School. They would love to help you! IBE can be reached during regular business hours at (520) 512-5438.
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IMPORTANT NOTICE: By law, a school tuition organization cannot award, restrict or reserve scholarships based solely on a donor’s recommendation. Your recommendation, followed by our verification of student/family need, allows the scholarship to go through.
A taxpayer may not claim a tax credit for his/her own dependent; and may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent.

