Qualifying Charitable Organizations (QCOs) and Qualifying Foster
Care Charitable Organizations (QFCOs) are certified by the Arizona Department
of Revenue to receive contributions eligible for the tax credit.
Arizona provides two separate tax credits for individuals who
make contributions to charitable organizations: one for donations to Qualifying
Charitable Organizations (QCO) and the second for donations to Qualifying
Foster Care Charitable Organizations (QFCO). Individuals making cash donations
made to these charities may claim these tax credits on their Arizona Personal
Income Tax returns.