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Corporations

Over 50% of CEA’s tax credit contributions are from corporations doing business in Arizona. Please join the elite group of businessmen and women who are making an educational difference in the lives of Arizona’s underserved children with their Arizona corporate tax credits!

Corporate Commitment Form – July 01, 2026 to June 30, 2027

Become a Corporate Partner

Turn your Arizona State Tax Liability into an investment in education and the future of Arizona’s children.

Since 2006, the Arizona Low Income and Disabled/Displaced Corporate Tax Credits allow C and S Corporations, LLC’s who file as an S Corporation, and Insurance Companies that pay Arizona Premium Tax to redirect their state tax liability (can be more than 100% if used as carry-over) to certified SCHOOL (not student) Tuition Organizations like CEA. These are dollar-for-dollar tax credits against taxes owed to the state of Arizona. These funds are dedicated exclusively for tuition costs for eligible students.

How Does it Work?

Corporate Low Income
$110,000,000 STATEWIDE CAP
Disabled Displaced
$6,000,000 STATE WIDE CAP

Each year, the State of Arizona limits the total amount of corporate state tax funding that can be used for distribution to private schools. Arizona corporate tax credit applications are accepted by ADOR beginning June 30, 2026 until the statewide $110,000,000 Corporate Low Income tax credit maximum is met and the statewide $6,000,000 Disabled Displaced tax credit maximum is met.

Does my company qualify to direct my state corporate income tax liability or insurance premium tax to a school tuition organization?

Types of companies that qualify:

Companies operating in Arizona (not headquartered)
C-Corporations
S-Corporations including LLC’s or PLLCs that file as an S-Corporation
Insurance Companies that pay Arizona Premium Tax

Consult with your CPA regarding your tax structure.

Identify your corporate income tax liability or insurance premium tax to the State of Arizona.

Complete the Arizona Corporate Tax Credit Commitment Form and return it to corporate@ceaz.org. We will submit applications to the Arizona Department of Revenue

Corporate Commitment Form – July 01, 2026 to June 30, 2027

Cea will notify your business once ADOR approval is received. The company has twenty calendar days from the date of approval to fund payment to Catholic Education Arizona.

A tax receipt is issued to the business once payment has processed. The credit is listed on the standard 120 form and files a 335 form with the return.