Arizona Charitable Contribution Credits
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1. Arizona offers various tax credits for charitable contributions, including credits for contributions to organizations that assist the working poor and foster care organizations. The maximum credit for married couples filing jointly is $800. 2. Tax credits are also available for contributions to private school tuition organizations and public school extracurricular fees. The maximum credit for married couples filing jointly is $2,126 for private school tuition contributions and $400 for public school fees. 3. To qualify for the credits, contributions must be made to approved and qualifying organizations, and taxpayers must provide documentation of contribution amounts. Links are provided with more information on eligible organizations and requirements for each credit.
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Sending Your Child to College
This document summarizes a financial advisory presentation on saving and paying for a child's college education. It discusses factors to consider like the costs of different types of colleges, available financial aid options, federal and private student loans, tax benefits, and savings vehicles like 529 plans. It also addresses developing a financial plan and goal for paying for education.
CSINA-MLR-00013F_FinancialAidSummary
This document discusses key information about applying for and qualifying for federal financial aid to pay for college. It dispels the myth that families with higher incomes do not qualify for aid, showing data that over 70% of applicants from families earning $100,000 or more received some form of federal aid. It explains that all families must complete the Free Application for Federal Student Aid (FAFSA) to apply for federal financial aid. The amount of financial aid is calculated based on the cost of attendance at a college minus the expected family contribution, which is determined based on a formula considering family income and assets. Certain retirement and education savings accounts are not counted towards the expected family contribution. The document provides resources for learning more about federal financial aid
Explaining Financial Aid
Students will learn about how the different forms of financial aid can help them finance their college education, and how to obtain funding help when paying for college.
Eitc Slideshow
The PA Educational Improvement Tax Credit (EITC) provides tax credits to businesses that donate to scholarship organizations or educational improvement organizations. Businesses can receive a state tax credit equal to 90% of their donation if they commit for 2 years or 75% for 1 year. For example, a $10,000 donation with a 2-year commitment would provide $9,000 in tax credits each year, effectively reducing the cost to the business to $650. Eligible businesses must apply to the PA Department of Community and Economic Development (DCED) and funds are granted on a first-come first-served basis each year.
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This document is a guide to various tax credits available to Minnesota taxpayers for tax year 2014, including the Earned Income Tax Credit (EITC), Working Family Credit, Child Tax Credit, Child and Dependent Care Credit, American Opportunity Credit, Lifetime Learning Credit, K-12 Education Credit, and Minnesota Property Tax Refund. It provides information on eligibility requirements, maximum credit amounts, and required documentation for each credit. The guide also explains the difference between refundable and non-refundable tax credits and provides contact information for free tax preparation assistance.
Financial Aid Seminar Updated
The decision to go to college can by complicated by the financial commitment that’s involved. It can be stressful (as a family) to think of the expense, the debt piling up, and the unknown of when it comes time to repay.
With some knowledge and preparation, you can make college happen. Don’t let the cost deter you if you’re confident in the value of a college education!
2016 fan
This document discusses the rising costs of postsecondary education and strategies for paying for college. It notes that while a year of college could be paid for with summer earnings in the past, students would now need to work for over 25 weeks to cover a year's tuition. It then provides information on average tuition costs and projected increases. The document emphasizes that higher education is still a good investment that leads to higher lifetime earnings. However, it notes that many students do not graduate within 6 years and may struggle to repay loans without a degree. The remainder of the document outlines financial aid options including grants, loans, and repayment plans to help students pay for and afford their education.
Want to study a vet qualification (vet fee-help) brochure 2014
This document provides information about VET FEE-HELP, an Australian Government loan scheme that assists eligible students to pay tuition fees for vocational education and training (VET) qualifications at diploma level or higher. It outlines the eligibility requirements for VET FEE-HELP, such as being an Australian citizen or permanent resident, enrolled in an eligible course at an approved training provider. The document also summarizes how much can be borrowed through VET FEE-HELP, which is capped at $96,000, and how the loans are repaid through future tax payments along with a 20% loan fee for full fee students.
December 2014 Student Loan Seminar Presentation
Prospera Credit Union (https://myprospera.com) is a local credit union that now serves a four-county area and is strong enough to provide you with everything you need, yet small enough to know you personally and care about your and your family's prosperity. When you choose Prosepra, you become a member, not just a customer. Part of a family. A family that works together for everyone's benefit.
Prospera Credit Union's history dates back as far as 1934, when it was officially opened for business under the Banta Credit Union name. Over the years, the number of people eligible to join was expanded to include nearby counties and communities. In 2002, the name was changed to Prospera, but, our basic promise to our members has always been the same.
What's your LIFEstage?
We provide personal, tailored guidance that leads to prosperity for all our members. (https://myprospera.com/lifestages)
Starting On Your Own
Singles
Couples
Parenting Young Children
Parenting with Teenagers
Empty Nesters
Retireees
Divorce
Widow / Widower
Our services include:
Home Loans, Home Loan Rates and Current Mortgage Rates
Home Equity Loans
Auto Title Loans as well as Boat and RV Loans
Credit Cards
Personal Loans
Protection Plans
Loan Appllications
Free Bill Pay
Interest Bearing Checking
Overdraft Protection
Automatic Overdraft Transfer
Team and Club Community Checking
Share Savings
CDs, IRAs & Money Markets
Checking, Savins, CD and Money Markets
Investment Products and Services
Business Rates
Auto Calculators
Mortgage Calculators
Looking for a way to contact us? Please call us at 920-882-4800 or fill out the below contact form on our website (https://myprospera.com/contact-us)
Come visit us at one of our four locations:
Appleton Branch - 4830 N. Ballard Rd. Appleton, WI 54913
Neenah Location - 934 S. Green Bay Rd. Neenah, WI 54956
Menasha Location - 849 Warsaw St. Menasha, WI 54952
Darboy Location - N9660 County Rd. N Appleton, WI 54915
Financial Literacy Fall 2018
This document provides information about financial aid for college. It discusses what financial aid is, the Free Application for Federal Student Aid (FAFSA), grants, scholarships, and student loans. The FAFSA is emphasized as the primary way to apply for federal student aid such as Pell grants, work-study, and loans. It also discusses the importance of completing the FAFSA accurately and on time, as many states and schools use it to determine eligibility for other aid. Student loans are addressed, noting they must be paid back with interest, and the differences between subsidized and unsubsidized loans are summarized. The document stresses managing costs and cash flow, being financially responsible, and getting help from financial aid offices.
Financing Higher Education
This document discusses types of financial aid for higher education including scholarships, grants, loans, and work-study. It outlines the steps to apply for need-based financial aid including completing the FAFSA and CSS Profile if required. An example eligibility formula and financial aid package are provided. Common misconceptions about financial aid are addressed such as income cutoffs, the difficulty of the FAFSA, affordability of private schools, and expectations about depleting savings.
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This document provides information about planning and saving for a child's education, including estimated costs of attending college, impact of inflation on costs over time, and different savings and funding options. It discusses calculating how much to save monthly based on the child's age and estimated college costs. It also outlines several US tax incentives available in 2013 to help pay for qualified education expenses, such as the American Opportunity Tax Credit, Lifetime Learning Credit, student loan interest deduction, and Education Savings Accounts.
adv_paying
The document provides information on different options for paying for college, including financial aid, grants, scholarships, loans, and other programs. It discusses filing the FAFSA to qualify for most federal and state financial aid programs. It explains that grants and scholarships do not need to be paid back. It also outlines the differences between federal and private student loans. The document recommends only borrowing what is needed to cover school expenses and to consider a student's future earning potential and debt-to-income ratio when determining loan amounts. It provides websites for additional information on various financial aid and loan programs.
Adoption Tax Credit: A Guide for Advocates
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"How Do I Pay for College?"
This document outlines several common ways for students to pay for college, including institutional and outside scholarships, savings, part-time employment, payment plans, and various types of federal aid such as Pell Grants, SEOG Grants, and student loans. It also describes Boise Bible College's student loan repayment assistance program called the BBC Pledge, which provides reimbursement for graduates making under $20,000 annually and proportional assistance up to $38,000.
Presentación
The document provides an introduction to financial aid, including the typical costs of college, how to apply for financial aid, and the types of aid available. It discusses calculating the expected family contribution and determining financial need. The summary also mentions applying for grants, loans, scholarships, and work-study as ways to pay for college costs.
Missouri Western State University Financial Aid Presentation
This document provides information about financing a student's education. It discusses the different types of financial aid available, including grants, scholarships, loans, and employment. It explains how financial need is determined using the cost of attendance and expected family contribution. The document emphasizes the importance of completing the Free Application for Federal Student Aid (FAFSA) annually and by priority deadlines. It provides tips for budgeting loan funds and understanding loan repayment responsibilities. Overall, the document is a guide for students to understand their financial aid options and successfully manage the costs of their education.
Applying for fiancial aid
The document provides an overview of financial aid presented by Kenneth Cole from USC Lancaster. It discusses what financial aid is, sources of aid such as federal, state, institutional and private agencies. It covers when and how to apply, including details on scholarships, the FAFSA application process, what information is required, and important dates. Verification, special circumstances, the CSS profile and contacting the financial aid office are also summarized.
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Government financial grants for education are available to help cover the costs of college for students who may not have the necessary financial resources. These grants are designed to provide opportunities for students to pursue higher education and achieve their educational goals.
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Want to study a vet qualification (vet fee-help) brochure 2014
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Missouri Western State University Financial Aid Presentation
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Phoenix Construction Vital Stats - March
Construction industry indicators were mixed in March 2016:
- The Construction Backlog Indicator remained steady, while the Construction Owner Confidence Index fell across sales expectations, profit margins, and staffing levels.
- Housing permits and starts declined compared to a year ago, with multi-family units down but single-family units up slightly.
- Unemployment rates were stable overall but increased in the construction industry.
Phoenix Construction Vital Stats - February
Construction backlog indicators and owner confidence indexes were stable in February 2016 according to the document. The unemployment rate declined slightly in the current month compared to one year earlier. Housing permits and starts decreased in the current month compared to one year ago, with single family permits and starts decreasing as well. Nonresidential construction material prices declined slightly in the current month compared to one year earlier.
Phoenix Construction Vital Stats - January
Construction industry indicators were mixed in January 2016:
- The construction backlog indicator remained at 8.5 months, matching the level from one year ago.
- The Architecture Billing Index rose to 49.6, indicating growth in nonresidential construction spending.
- Housing permits and starts declined compared to the previous month but were up year-over-year, suggesting ongoing growth in residential construction activity.
Phoenix Construction Vital Stats - December
Construction industry indicators were mixed in December 2015:
- The construction backlog indicator dipped slightly from 8.5 to 8.3 months, while the owner confidence index rose from 66.2 to 67.5.
- Nonresidential construction material prices fell 3.9% for the current month but rose 14.4% from the previous year. Construction spending decreased 2.5% for the current month and increased 6.4% from the previous year.
- Housing permits and starts were down for the current month but up from the previous year, suggesting ongoing growth in residential construction activity.
Phoenix Construction Vital Stats - November
Construction industry indicators were positive in November. The construction backlog indicator remained steady at 8.5 months, the same as one year earlier. The construction owner confidence index rose from 67.3 to 69.4, and sales, profit margin, and staffing level expectations all increased. The unemployment rate dipped slightly to 5.0% nationally and in construction. Housing permits increased 11.0% from one year earlier and starts increased 19.5% over the same period.
Phoenix Construction Vital Stats - October
- The unemployment rate for overall construction was 5.7% for the current month, down from 6.2% year-over-year.
- Total housing permits increased 4.1% for the current month compared to a 2.7% increase year-over-year, while total housing starts decreased 11.0% for the current month versus a 1.8% decrease year-over-year.
- The Architecture Billing Index reading was 53.1, indicating growth in nonresidential construction spending activity.
Phoenix Construction Vital Stats - September
The document provides construction industry statistics for September 2015. Unemployment rates were at 7.0% overall and 5.9% for construction. Housing permits decreased 5.0% month-over-month but increased 4.7% year-over-year, while housing starts increased 6.5% month-over-month and 17.5% year-over-year. Nonresidential construction material prices decreased 1.6% month-over-month. Nonresidential construction spending increased 0.3% month-over-month and 12.3% year-over-year. Construction backlog was unchanged from the previous year.
Phoenix Construction Vital Stats - August
This document provides an overview of construction industry statistics for August 2015. Key points include:
- The national unemployment rate was 5.1% year-over-year, while the construction unemployment rate was 6.1%.
- Housing permits increased 3.5% month-over-month but were up 12.5% from the previous year. Housing starts decreased 3.0% month-over-month but increased 16.6% year-over-year.
- Nonresidential construction material prices decreased 0.8% month-over-month and were down 4.7% from the previous year. Nonresidential construction spending increased 0.5% month-over-month and was up 12
Is Your Data Secure?
Antivirus software has improved but malware continues to evolve, using techniques like hiding, disguising itself, or waiting for commands to activate. Reading antivirus logs weekly can provide insight into attacks, even if the computer seems fine. While antivirus helps, relying only on it is risky; a layered security approach including firewalls, intrusion prevention, and endpoint protection fits all budgets. Ransomware infects computers in phases, initially tricking users then encrypting files until payment is made; ignoring early warning signs like slow performance increases risk. Businesses must educate employees to promptly report anomalies to prevent data encryption across the entire network.
Phoenix Construction Vital Stats - July
- The unemployment rate for overall construction was 6.2% in July 2015, down from 6.3% the previous month but up from 5.5% one year earlier.
- Housing permits were down 16.3% in July 2015 compared to the same month last year, while housing starts were up 0.2% compared to a 10.1% increase the previous year.
- The Architecture Billing Index reading of 55.7 in July 2015 indicated growth in nonresidential construction spending, while the Dodge Momentum Index reading of 126.1 also signaled positive trends in commercial building activity.
Phoenix Construction Vital Stats - June
This document provides a summary of construction industry statistics for June 2015. Key points include:
- The national unemployment rate decreased to 5.3% year-over-year, while the construction unemployment rate was 6.1%.
- Housing permits increased 7.4% month-over-month and 30.0% year-over-year. Housing starts increased 9.8% month-over-month and 26.6% year-over-year.
- Construction owner confidence indices such as sales expectations, profit margins, and staffing intentions all saw growth compared to the previous year.
HRB 111 Supreme Court Decision - King v Burwell
The Supreme Court issued its opinion in the King v. Burwell case, ruling 6-3 that the Affordable Care Act's premium tax credit is available both through state-run and federally-run health insurance marketplaces. This means that individuals can receive subsidies to purchase coverage regardless of whether their state's marketplace is run by the state or federal government. The majority opinion found that limiting the credits was not Congress's intent, as it would undermine key aspects of the ACA. The dissenting justices disagreed but the ruling means the ACA can continue operating as intended.
Phoenix Construction Vital Stats - April
The document provides an overview of construction industry statistics for April 2015. Unemployment rates decreased overall but increased in construction. Housing permits and starts increased from the previous month but decreased compared to a year earlier. Nonresidential construction material prices decreased slightly from the previous month while spending increased year-over-year. Industry confidence indexes showed growth for sales expectations, profit margins, and staffing levels.
Phoenix Construction Vital Stats - March
- The unemployment rate decreased from 5.5% to 5.5% overall and from 11.3% to 9.5% in construction from the previous year.
- Housing permits decreased 5.7% from the previous month but increased 2.9% from the previous year, while housing starts increased 2.0% from the previous month but decreased 2.5% from the previous year.
- Nonresidential construction material prices increased 0.8% from the previous month while nonresidential construction spending decreased 0.1% from the previous month but increased 4.6% from the previous year.
Proposed Accounting Standards Update for Not-for-Profits and Healthcare Entities
The FASB issued this Exposure Draft to propose amendments to financial reporting standards for not-for-profit entities. The proposed amendments aim to improve the usefulness of financial statements by simplifying net asset classifications, standardizing how operating activities are reported, and enhancing liquidity and cash flow disclosures. Key provisions include requiring reporting of two classes of net assets rather than three, additional subtotals on the statement of activities related to operating activities, and classifying certain cash flows differently, such as classifying purchases and sales of long-lived assets as operating cash flows. The Exposure Draft solicits public comment on the proposed changes by August 20, 2015.
Save the Date: CBIZ Sr. VP, Oscar Diaz, to Present at Marana Chamber of Comme...
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Phoenix Construction Vital Stats - February 2015
Get all of the construction industry statistics in one convenient, easy to digest document with the Construction Vital Statistics for February 2015 from CBIZ MHM, LLC. Track unemployment rates, permits, starts, material pricing, spending, interest rates, backlog and owner confidence.
Phoenix Construction Vital Stats - January 2015
Get all of the construction industry statistics in one convenient, easy to digest document with the Construction Vital Statistics for January 2015 from CBIZ MHM, LLC. Track unemployment rates, permits, starts, material pricing, spending, interest rates, backlog and owner confidence.
2014 Construction Vital Statistics - December
This document contains economic indicators for the construction industry from August to December 2014. It includes metrics such as backlog, sales expectations, profit margins, staffing levels, housing permits and starts, unemployment rates, interest rates, and construction indexes. Many of the indexes show growth in the construction industry from August to December 2014, with some fluctuation month-to-month. Housing permits and starts declined in some areas but increased in others such as single family homes. Unemployment rates were generally declining over this period as well.
CBIZ Women's Advantage Newsletter - Winter 2015
The document provides an overview of CBIZ Women's Advantage (CWA) in their winter 2015 newsletter. It discusses CWA exceeding their goals of building a strong women's program since starting in 2007. It highlights some of CWA's successes in 2014, including sponsoring a Super Women in Business awards event in Memphis where 25 finalists were honored. It also recognizes some CWA members who have received awards and provides a profile interview of Roxann Kerr Lindsey from CBIZ Benefits & Insurance Services.
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留信网认证的作用:
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留信网认证的作用:
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
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Eco-Innovations and Firm Heterogeneity. Evidence from Italian Family and Nonf...University of Calabria
The study analyzes differences and primary drivers of green performance between family firms and non-family firms
Using Online job postings and survey data to understand labour market trends
Using Online job postings and survey data to understand labour market trendsLabour Market Information Council | Conseil de l’information sur le marché du travail
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.Economic Risk Factor Update: June 2024 [SlideShare]
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...
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What's a worker’s market? Job quality and labour market tightness
What's a worker’s market? Job quality and labour market tightnessLabour Market Information Council | Conseil de l’information sur le marché du travail
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...
falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...Falcon Invoice Discounting
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.2. Elemental Economics - Mineral demand.pdf
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
Independent Study - College of Wooster Research (2023-2024)
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
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Arizona Charitable Contribution Credits
- 1. www.cbiz.com I www.mhmcpa.com CBIZ AND MAYER HOFFMAN MCCANN P. C. – YOUR LEADING BUSINESS SERVICES PARTNER Arizona Charitable Contribution Credits *In conjunction with Working Poor credit, maximum credit is $800 (MFJ) and $400 (S). CONTRIBUTIONS TO CHARITIES FOR THE WORKING POOR A credit is allowed against Arizona personal income taxes for voluntary cash contributions by taxpayers to a qualifying charitable organization that assists the working poor. Attached is the list of charities that qualify for the working poor credit for the 2014 tax year. The credit cannot exceed $200 for single, head of household, or married filing separate individuals, or $400 for married couples filing a joint tax return. Taxpayers must provide the name of the qualifying organization as well the amount of the contribution. Please see the following link for more information regarding the working poor credit: http://www.azdor.gov/TaxCredits/QualifyingCharitableOrganizations.aspx FOSTER CARE CREDIT The foster care credit was recently added in conjunction with the working poor credit, in that if you make a contribution to a qualified foster care charitable organization, you can increase the maximum credit to qualifying charitable organizations from $200 to $400 (or from $400 to $800 for married filing joint). For example, if a married filing joint taxpayer decides to contribute $600 to a foster care organization, and $400 to a charity that assists the working poor, the maximum credit the taxpayers would be able to claim is $800. A list of qualifying foster care organizations is also attached. The following link provides several examples of the foster care credit and how it works with and relates to the working poor credit: http://www.azdor.gov/About/FAQs/QualifyingCharitableOrganization.aspx Description Maximum Amount (Married Filing Joint) Maximum Amount (Single) Working Poor Credit $400 $200 Foster Care Credit $800* $400* Private School Tuition Credit $2,126 $1,063 Public School Fee Credit $400 $200
- 2. www.cbiz.com I www.mhmcpa.com CBIZ AND MAYER HOFFMAN MCCANN P. C. – YOUR LEADING BUSINESS SERVICES PARTNER PRIVATE SCHOOL TUITION CREDIT A credit is allowed for cash contributions by a taxpayer to a school tuition organization up to the amount of $528 ($1,056 for married filing joint). An additional credit is allowed for contributions to a school tuition organization of up to $535 ($1,070 for married filing joint), thus allowing for a maximum credit of $1,063 ($2,126 for MFJ). Attached is a list of school tuition organizations that qualify for this credit. In addition, a contribution made after January 1st, but before April 15th may be applied to either the current or the preceding taxable year. For example, if a taxpayer contributes $1,000 to a private tuition organization on March 4, 2015, then the contribution may be applied to either the 2014 or the 2015 tax year. Keep in mind that the credit is not allowed if the taxpayer designates the donation for the direct benefit of any dependent of the taxpayer, and the credit is not allowed if the taxpayer designates a student beneficiary as a condition of the taxpayer’s contribution. For more information regarding this credit, click the following link: http://www.azdor.gov/TaxCredits/SchoolTaxCreditsforIndividuals.aspx CREDIT FOR PUBLIC SCHOOL FEE CONTRIBUTIONS A credit is allowed for the fees or cash contributions made by a taxpayer to support public school extra- curricular activities, up to $200 for a single individual or $400 for married couples filing a joint return. The credit applies to extra-curricular activities or character education programs. Extra- curricular activities are school-sponsored activities that require enrolled students to pay a fee in order to participate. Character education programs must include (1) instruction in the definition and application of prescribed character traits, (2) activities and discussions to reinforce character traits, and (3) presentations by teachers that demonstrate character traits. Nongovernmental schools, pre-schools, community colleges, and universities do not qualify for the credit. To determine if an extracurricular activity is tax credit eligible and other guidelines click here.