43-1602. Certification as a school tuition organization
A. A nonprofit organization in this state that is exempt or has applied for exemption from federal taxation under section 501(c)(3) of the internal revenue code may apply to the department of revenue for certification as a school tuition organization, and the department shall certify the school tuition organization if it meets the requirements prescribed by this chapter. An organization must apply for certification on a form prescribed and furnished on request by the department.
B. The department shall:
1. Maintain a public registry of currently certified school tuition organizations.
2. Make the registry available to the public on request.
3. Post the registry on the department's official website.
C. The department shall send notice by certified mail or by e-mail to a school tuition organization if the department determines that the school tuition organization has engaged in any of the following activities:
1. Failed or refused to allocate at least ninety percent of annual revenues from contributions made for the purposes of sections 43-1089 and 43-1089.03 for educational scholarships or tuition grants.
2. Failed or refused to file the annual reports required by section 43-1604.
3. Limited the availability of scholarships to students of only one school.
4. Encouraged, facilitated or knowingly permitted taxpayers to engage in actions prohibited by this article.
5. Awarded, restricted or reserved educational scholarships or tuition grants for use by a particular student based solely on the recommendation of the donor.
6. Failed or refused to meet any of the requirements in section 43-1603, subsection B.
7. Failed or refused to include the notice required in section 43-1603, subsection C.
8. Failed or refused to comply with the audit or financial review requirements of section 43-1605.
D. A school tuition organization that receives notice from the department pursuant to subsection C of this section has ninety days to correct the violation identified by the department in the notice. If a school tuition organization fails or refuses to comply after ninety days, the department may remove the organization from the list of certified school tuition organizations and shall make available to the public notice of removal as soon as possible. An organization that is removed from the list of certified school tuition organizations must notify any taxpayer who attempts to make a contribution that the contribution is not eligible for the tax credit and offer to refund all donations received after the date of the notice of termination of certification.
E. A school tuition organization may request an administrative hearing on the revocation of its certification as provided by title 41, chapter 6, article 10. Except as provided in section 41-1092.08, subsection H, a decision of the department is subject to judicial review pursuant to title 12, chapter 7, article 6.
Structure Arizona Revised Statutes
§ 43-102 - Declaration of intent
§ 43-105 - Internal revenue code; definition; application
§ 43-201 - Preemption by state of income taxation
§ 43-204 - Repeal; savings clause
§ 43-206 - Urban revenue sharing fund; allocation; distribution; withholding
§ 43-208 - Administration and enforcement
§ 43-211 - I didn't pay enough fund
§ 43-212 - Individual income tax model; fiscal impact requests; staff access
§ 43-221 - Joint legislative income tax credit review committee; report
§ 43-222 - Income tax credit review schedule
§ 43-223 - Requirements for new income tax credits established by the legislature
§ 43-224 - Individual and corporate income tax credits; annual report; termination of unused credits
§ 43-225 - Affordable housing tax credit review committee; reports
§ 43-241 - Time for performance of acts; definition
§ 43-242 - Change of taxpayer organization; nontaxable event
§ 43-243 - State general fund revenue notification; tax rate adjustment
§ 43-244 - State general fund revenue notification; tax rate adjustment
§ 43-301 - Individual returns; definition
§ 43-302 - Arizona small business income tax return; election; revocation
§ 43-303 - Returns by agent or guardian
§ 43-305 - Fiduciary returns; two or more fiduciaries
§ 43-306 - Partnership returns
§ 43-307 - Corporation returns
§ 43-308 - Gross income defined for purposes of determination to file
§ 43-309 - Joint returns of husband and wife
§ 43-310 - Separate returns after filing joint returns
§ 43-311 - Joint return after filing separate return
§ 43-312 - Information return of sales; nonresident real estate transactions; escrow agents; reports
§ 43-321 - Information required in returns
§ 43-322 - Signature presumed to be taxpayer's
§ 43-323 - Place and form of filing returns
§ 43-324 - Rounding to the nearest dollar
§ 43-325 - Time for filing returns
§ 43-327 - Recomputation of tax or amended return due after federal adjustment; definition
§ 43-328 - Returns filed by persons outside the United States
§ 43-382 - Solicitation of return preparation prohibited; classification
§ 43-401 - Withholding tax; rates; election by employee
§ 43-402 - Definition of "employer"
§ 43-403 - Employment excluded from withholding
§ 43-405 - Extension of withholding to gambling winnings
§ 43-407 - Extension of withholding to unemployment compensation payments
§ 43-408 - Voluntary withholding on out-of-state wages
§ 43-409 - Job creation withholdings clearing account
§ 43-411 - Employer entitled to address of employee
§ 43-412 - Returns of withholding to be filed with department
§ 43-413 - Statement of withholding to employees
§ 43-414 - Liability for failure to withhold
§ 43-415 - Withholdings as trust fund for state
§ 43-416 - Failure to remit withholding; classification
§ 43-417 - Withholding without resort to legal action
§ 43-418 - Payroll service company; registration; definitions
§ 43-431 - Amounts withheld considered part payment of tax
§ 43-432 - Refund for excess withholding
§ 43-433 - Remedies for withheld taxes
§ 43-434 - Exemption in case of nonresident employees
§ 43-435 - Failure to collect and pay over tax; personal liability
§ 43-501 - When taxes are payable
§ 43-504 - Tax payments made in advance
§ 43-505 - Tax payments made to department; order of crediting
§ 43-562 - Husband and wife, liability for tax
§ 43-563 - Recovery of erroneous refunds
§ 43-567 - Lien for tax on trust income
§ 43-581 - Payment of estimated tax; rules; penalty; forms
§ 43-582 - Payment of estimated tax by corporations; penalty; forms
§ 43-583 - Payment of estimated tax by small business taxpayers; penalty; forms
§ 43-611 - Protest of tax deemed claim for refund
§ 43-612 - Contribution of portion of income tax refund to political parties trust fund
§ 43-613 - Contribution to child abuse prevention fund
§ 43-614 - Contribution of portion of refund to special olympics
§ 43-615 - Contribution to game, nongame, fish and endangered species fund
§ 43-616 - Contribution to neighbors helping neighbors fund
§ 43-617 - Contribution for solutions teams assigned to schools
§ 43-618 - Contribution to domestic violence services fund
§ 43-619 - Contribution to the spaying and neutering of animals fund
§ 43-620 - Contribution to veterans' donations fund
§ 43-621 - Contribution to I didn't pay enough fund
§ 43-622 - Contribution to sustainable state parks and roads fund
§ 43-645 - Interest on related items or where related taxpayers exist
§ 43-721 - Immediate assessment upon bankruptcy or receivership
§ 43-722 - Notice of bankruptcy or receivership to department
§ 43-723 - Claim for tax in case of bankruptcy or receivership
§ 43-724 - Collection of tax in case of bankruptcy or receivership
§ 43-901 - Taxable income computation
§ 43-902 - Period in which deductions and credits to be taken
§ 43-921 - Computation of tax when law changed
§ 43-922 - Payment or refund of tax when law changed
§ 43-923 - Change in tax rates
§ 43-931 - Change of accounting period; computation of income; due date of return
§ 43-932 - Return for a taxpayer not in existence throughout a complete taxable year
§ 43-941 - Allocation in the case of affiliated taxpayers
§ 43-942 - Allocation in the case of controlled corporations
§ 43-943 - Allocation in the case of husband and wife
§ 43-944 - Disclosure by department of basis of allocation
§ 43-945 - Allocation of exemptions for blind persons and persons over sixty-five years of age
§ 43-946 - Transactions between corporations and affiliated taxpayers
§ 43-947 - Consolidated returns by an affiliated group of corporations; definitions
§ 43-951 - Assessment against transferee for tax
§ 43-952 - Liability of transferee of assets
§ 43-953 - Period of limitation relating to transferees
§ 43-961 - Items not deductible in computation of taxable income
§ 43-1002 - Married person; application of definition
§ 43-1011 - Taxes and tax rates
§ 43-1011; Version 2 - Taxes and tax rates
§ 43-1012 - Optional tax table
§ 43-1013 - Income tax surcharge for public education
§ 43-1014 - Entity-level tax election; partnerships; S corporations; rules
§ 43-1711 - Taxes and tax rate
§ 43-1021 - Addition to Arizona gross income
§ 43-1022 - Subtractions from Arizona gross income
§ 43-1023 - Exemptions for blind persons and persons sixty-five years of age or older
§ 43-1024 - Americans with disabilities act access expenditures
§ 43-1025 - Agricultural crops contributed to charitable organizations; definitions
§ 43-1026 - Additions and subtractions; Arizona small business income tax returns
§ 43-1027 - Subtraction for wood stoves, wood fireplace or gas fired fireplaces; definitions
§ 43-1029 - Restoration of a substantial amount held under claim of right; computation of tax
§ 43-1121 - Additions to Arizona gross income; corporations
§ 43-1122 - Subtractions from Arizona gross income; corporations
§ 43-1123 - Net operating loss; definition
§ 43-1124 - Americans with disabilities act access expenditures
§ 43-1125 - Domestic international sales corporation
§ 43-1126 - Small business corporation; election as to taxable status; return; termination
§ 43-1127 - Deferred exploration expenses
§ 43-1130 - Amortization of the cost of child care facilities
§ 43-1130.01 - Restoration of a substantial amount held under claim of right; computation of tax
§ 43-1331 - Additions to Arizona gross income; estates and trusts
§ 43-1332 - Subtractions from Arizona gross income; estates and trusts
§ 43-1333 - Fiduciary adjustment; allocation of shares
§ 43-1041 - Optional standard deduction
§ 43-1042 - Itemized deductions
§ 43-1071 - Credit for income taxes paid to other states; definitions
§ 43-1072.01 - Credit for increased excise taxes paid
§ 43-1072.02 - Credit for increased transaction privilege or excise tax paid for education
§ 43-1073 - Family income tax credit
§ 43-1073.01 - Dependent tax credit
§ 43-1074 - Credit for new employment
§ 43-1074.01 - Credit for increased research activities
§ 43-1074.02 - Credit for investment in qualified small businesses
§ 43-1075 - Affordable housing tax credit
§ 43-1076.01 - Healthy forest production tax credit; definitions
§ 43-1077 - Credit for entity-level income tax
§ 43-1078 - Credit for Arizona small business excess credit amount
§ 43-1079.01 - Credit for employing national guard members
§ 43-1081.01 - Credit for agricultural pollution control equipment
§ 43-1083 - Credit for solar energy devices
§ 43-1083.02 - Renewable energy production tax credit; definitions
§ 43-1083.03 - Credit for qualified facilities
§ 43-1084 - Credit for agricultural water conservation system
§ 43-1085 - Credit for solar energy devices; commercial and industrial applications
§ 43-1086 - Credit for donation to the military family relief fund subaccounts
§ 43-1088 - Credit for contribution to qualifying charitable organizations; definitions
§ 43-1089 - Credit for contributions to school tuition organization
§ 43-1089.01 - Tax credit; public school fees and contributions; definitions
§ 43-1089.02 - Credit for donation of school site
§ 43-1089.03 - Credit for contributions to certified school tuition organization
§ 43-1741 - Credit for income taxes paid to other states; definitions
§ 43-1742 - Individual income tax credits; applicability
§ 43-1091 - Gross income of a nonresident
§ 43-1092 - Intangible income of a nonresident
§ 43-1093 - Nonresident beneficiary of estate or trust income
§ 43-1094 - Adjusted gross income of a nonresident
§ 43-1095 - Apportionment of deductions
§ 43-1096 - Credit for income taxes paid by nonresident; definitions
§ 43-1097 - Change of residency status
§ 43-1098 - Apportionment of exemptions
§ 43-1099 - Applicability of article
§ 43-1111 - Tax rates for corporations
§ 43-1133 - Taxability in other state
§ 43-1134 - Allocation of nonbusiness income
§ 43-1135 - Net rents and royalties
§ 43-1136 - Capital gains and losses
§ 43-1137 - Interest and dividends
§ 43-1138 - Patent and copyright royalties
§ 43-1139 - Allocation of business income
§ 43-1141 - Valuation of property
§ 43-1142 - Average value of property
§ 43-1144 - Compensation paid in state
§ 43-1146 - Situs of sales of tangible personal property
§ 43-1147 - Situs of sales of other than tangible personal property; definitions
§ 43-1148 - Apportionment by department
§ 43-1151 - Tax clearance upon cessation of corporate activities
§ 43-1152 - Powers of corporation suspended for nonpayment of tax
§ 43-1153 - Certificate of suspension of a corporation
§ 43-1154 - Penalty for exercising powers after suspension
§ 43-1155 - Voidable contracts by corporations
§ 43-1156 - Application for revival of corporate powers
§ 43-1157 - Clearance of revivor by corporation commission
§ 43-1158 - Treatment of installment obligations on cessation of corporate activities
§ 43-1161 - Credit for new employment
§ 43-1162 - Healthy forest production tax credit; definitions
§ 43-1163 - Affordable housing tax credit
§ 43-1164 - Credit for solar energy devices; commercial and industrial applications
§ 43-1164.03 - Renewable energy production tax credit; definitions
§ 43-1164.04 - Credit for qualified facilities
§ 43-1167.01 - Credit for employing national guard members
§ 43-1168 - Credit for increased research activity
§ 43-1170 - Credit for pollution control equipment
§ 43-1175 - Credit for employment of temporary assistance for needy families recipients
§ 43-1178 - Credit for taxes with respect to coal consumed in generating electrical power
§ 43-1181 - Credit for donation of school site
§ 43-1183 - Credit for contributions to school tuition organization
§ 43-1381 - Credit for taxes paid to other state or country
§ 43-1382 - Credit for entity-level income tax
§ 43-1201 - Organizations exempt from tax
§ 43-1202 - Feeder organizations not exempt from tax; definition
§ 43-1212 - Denial of exempt status due to prohibited transactions; restoration of exempt status
§ 43-1231 - Taxation of unrelated business income
§ 43-1241 - Returns of unrelated business income
§ 43-1242 - Information returns of tax-exempt organizations; definition
§ 43-1301 - Definitions; estates and trusts
§ 43-1311 - Tax imposed on estates and trusts; rates; annual adjustment
§ 43-1314 - Charge for estate or trust taxes upon estate or trust
§ 43-1315 - Liability of beneficiaries for trust taxes
§ 43-1361 - Certificate of payment of taxes
§ 43-1362 - Request for certificate
§ 43-1363 - Effect of certificate
§ 43-1364 - Liability of fiduciary for nonpayment of estate or trust taxes
§ 43-1365 - Request for prompt assessment
§ 43-1366 - Notice of fiduciary relationship
§ 43-1411 - Partnership, individual partnership liability
§ 43-1412 - Partner's distributive share
§ 43-1413 - Year in which partnership income is includible
§ 43-1414 - Federal assessment of imputed underpayment; definitions
§ 43-1502 - Certification as a school tuition organization
§ 43-1503 - Operational requirements for school tuition organizations
§ 43-1504 - Special provisions; corporate donations for low-income scholarships; rules
§ 43-1506 - Annual report; posting
§ 43-1507 - Audits and financial reviews
§ 43-1602 - Certification as a school tuition organization
§ 43-1603 - Operational requirements for school tuition organizations; notice; qualified schools
§ 43-1604 - Annual report; posting
§ 43-1605 - Audits and financial reviews
§ 43-1721 - Additions and subtractions to Arizona small business gross income