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Arizona Revised Statutes - Title 43 Taxation of Income - Chapter 15 School Tuition Organizations for Corporate Contributions
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43-1501 - Definitions
In this chapter, unless the context otherwise requires: 1. "Allocate" includes reserving money for an award of a multiyear educational scholarship or tuition grant for...
43-1502 - 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...
43-1503 - Operational requirements for school tuition organizations
A. A certified school tuition organization must be established to receive contributions from taxpayers for the purposes of income tax credits under sections 43-1183 and...
43-1504 - Special provisions; corporate donations for low-income scholarships; rules
A. A school tuition organization that receives contributions from a corporation for the purposes of section 20-224.06 or 43-1183 must use at least ninety per...
43-1505 - Special provisions; corporate donations for displaced students and students with disabilities; definition
A. A school tuition organization that receives contributions for the purposes of section 28-224.07 or 43-1184 must use at least ninety per cent of those...
43-1506 - Annual report
On or before September 30 of each year, each school tuition organization shall report electronically to the department, in a form prescribed by the department,...
43-1507 - Audits and financial reviews
A. On or before September 30 of each year, each school tuition organization that received one million dollars or more in total donations in the...
Last modified: February 20, 2012
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