Lutheran Education Foundation, Inc.

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Contributions Qualify as a Dollar-for-Dollar Reduction in your Individual Income Tax

Your contribution, up to $2,213 ($1,107 single) will either decrease the Arizona tax you would otherwise owe, or will increase the refund you would otherwise receive.   Because donors are not permitted to recommend a particular student, your contribution will qualify as a charitable contribution on your federal tax return, in addition to qualifying as a credit on your Arizona return.

Contributions during the period January 1, 2019 through April 15, 2019 may be claimed as an Arizona  credit and as a federal charitable deduction on your tax returns for calendar year 2019 or, if you chose, the Arizona credit (but not the Federal charitable deduction) may be claimed on your 2018 Arizona tax return. To better understand the Arizona treatment of contributions during the period January 1st through April 15th, think in terms of an IRA contribution during this period, which is permitted to be deducted on the prior year’s tax return.

During the June 30, 2017 fiscal year, LEF paid Original Tax Credit scholarships of $25,679 (37% of total Original Tax Credit scholarships) to students with family income up to 185% of poverty level, and $42,401 (61% of total Original Tax Credit scholarships) to students with family income between 185% to 342.25% of poverty level.  In addition, LEF paid Switcher Tax Credit scholarships of $13,654 (68% of total Switcher Tax Credit scholarships) to students with family income up to 185% of poverty level, and $6,381 (32% of total Switcher Tax Credit scholarships) to students with family income between 185% to 342.25% of poverty level.


Pursuant to Arizona law, a school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor recommendation.  A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent. LEF has never permitted donor recommendations. Scholarships are awarded to only those students with true financial need to enable them to attend a private school.
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