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2022 Credit for Contributions                                                               Arizona Form 
To   Qualifying Foster Care Charitable Organizations                                 352    
 
For information or help, call one of the numbers listed:           "Qualified individual" means any of the following:  
Phoenix                                   (602) 255-3381           (a) A foster child as defined in section 8-501  .
From area codes 520 and 928, toll-free    (800) 352-4090           (b)  a person  who is participating in an independent living 
Tax forms, instructions, and other tax information                 program as prescribed in section 8-521. 
If you need tax forms, instructions, and other tax information,    (c) A person who is participating in a transitional independent 
go to the department’s website at www.azdor.gov.                   living program as prescribed by section 8-521.01. 
Income Tax Procedures and Rulings                                  (d) A person  who is participating in an extended foster care 
                                                                   program as prescribed in section 8-521.02. 
These instructions  may refer  to the department’s income tax 
procedures and rulings for more information.  To view or print     (e)  A person  who is  under twenty-seven  years of age and 
                                                                   whose reason for leaving foster care is any of the following: 
these,  go to our  website  select Reports, Statistics and Legal 
Research from the main menu, then click on Legal Research           (i)  Reaching eighteen years of age. 
and select a Document Type and Category from the drop down          (ii)  Adoption or legal guardianship after reaching  fifteen 
menus.                                                              years of age. 
Publications                                                        (iii) Reunification after reaching fourteen years of age. 
To view or print the department’s publications, go to our          "Foster home" means a home maintained by any individual or 
website select Reports, Statistics and Legal Research from the     individuals having the care or control of minor children, other 
main  menu then click on      Publications  in the left-hand  side than  those related to each other by blood  or marriage, or 
column.                                                            related to such individuals, or who are legal  wards of such 
                                                                   individuals. 
General Instructions 
                                                                   For a QFCO, “Services” means the following: 
NOTE:  You     must  also  complete  Arizona  Form  301, 
                                                                   For  a  qualifying  foster  care  charitable  organization,  cash 
Nonrefundable Individual Tax Credits and Recapture, and 
                                                                   assistance, medical care, behavioral health services, child care, 
include Forms 301 and 352 with your tax return to claim this 
                                                                   food  (including snacks at a QFCO’s  foster  youth event), 
credit. 
                                                                   including  snacks at the qualifying foster care charitable 
Arizona  law provides a  separate  credit for cash  contributions  organization's  foster  youth  event,  clothing,  job  placement 
made to qualifying foster care charitable organizations (QFCO).    services, job training services, character education programs, 
                                                                   workforce development programs, secondary education 
CAUTION:  Cash Contributions made after December 31, 2015,         student retention programs, housing or financial literacy 
to a QFCO do not qualify for, and cannot be included in, a         services or any other assistance that is reasonably necessary to 
credit claimed on Arizona Form 321  for cash contributions         meet basic needs or provide normalcy and that is provided and 
made to a qualifying charitable organization (QCO).                used in this state. For the purposes of this subdivision: 
If you made cash contributions to a non-foster care qualifying 
charitable organization, you  must   complete Arizona Form          (i)  "Behavioral health services" has  the same  meaning 
321 to  claim a credit for those  contributions.   Do  not use      prescribed in section 36-401. 
Form 352 to claim a credit  for contributions made to non-          (ii)  "Character  education  program"  means  any  program 
foster care charitable organizations.                               described in section 15-719, subsection b that is offered by a 
                                                                    qualifying foster care charitable organization. 
This credit is available only to individuals.  Corporations may 
                                                                    (iii)  "Job training services" has the same  meaning as 
not claim this credit.  A partnership may not pass the credit 
                                                                    vocational and technical preparation as defined in  section  
through to its partners.   An  S Corporation  may not pass the 
                                                                    15-781. 
credit through to its shareholders. 
                                                                    (iv)  "Normalcy"  means the condition of experiencing  a 
What is a QFCO?                                                     typical childhood by participating in activities that are age 
A QFCO is a qualifying charitable organization that is exempt       or developmentally-appropriate, as defined in 42  US  code 
from  federal income taxation under section 501(c)(3) of the        section 675. 
internal revenue code or is  a designated community action          (v) "Workforce development program" means any program 
agency that receives community services block grant program         recognized by the  workforce  Arizona council pursuant to 
monies  pursuant  to 42  United  States  Code  section  9901        section 41-5401. 
and each operating  year provides services to at least two 
                                                                   NOTE:    For  more  information  on  what  is  a  qualifying 
hundred  qualified individuals in  Arizona.   The charity  must 
                                                                   charitable organization, see the instructions for Form 321. 
spend at least 50% of its budget on services to  qualified 
individuals in this state.

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Arizona Form 352
How Can I Tell if a Foster Care Charity You may qualify for this credit if you make cash contributions
Qualifies? to a qualified foster care charity through an Umbrella
To qualify, a foster care charity must provide the department Charitable Organization (UCO). An UCO is a charitable
with written certification that it meets the criteria necessary to organization that collects contributions on behalf of member
be considered a qualifying foster care charity. charities and directs that contribution as designated by the
taxpayer to a QFCO that is certified by the Department.
To see a list of qualifying foster care charities, visit our
website and click on Tax Credits and select Contributions to In this case, 100% of the contribution to a specific qualifying
QCOs and QFCOs. foster care charitable organization or to a specific fund of the
UCO must be distributed to a QFCO that is certified by the
• For donations made in 2022 - use the 2022 list. Department.
• For donations made from January 1, 2023 to April 18, 2023 The UCO will need to provide you with a receipt for your
- use the 2023 list. contribution that specifies the QFCO or fund to whom the
A cash contribution for which a credit is claimed and that is contribution is designated and certifies that 100% of the
made on or before the fifteenth day of the fourth month contribution will be distributed to the named QFCO. If a fund
following the close of the taxable year may be applied to is designated then the receipt should certify that 100% of the
either the current or preceding taxable year and is considered fund is distributed to a QFCO that is certified by the
Department.
to have been made on the last day of that taxable year.
For calendar year filers, credit eligible cash contributions NOTE: You may be able to make contributions to these
made to a QFCO from January 1, 2023 through April 18, 2023 charities through your payroll withholding. Contact your
may be used as a tax credit on either your 2022 or 2023 employer and ask if they can withhold contributions for this
Arizona income tax return. credit from your pay.
IMPORTANT: To claim a credit on your 2022 tax return for For more information, see the department’s publication, Pub
contributions made January 1, 2023 through April 18, 2023 710, Credit for Contributions to Qualifying Charitable
the charitable organization must be certified by the Organizations.
department for the 2023 tax year. What is a Qualifying Foster Care Charitable
If you claim this credit in 2022 for a cash contribution made Organization Code?
from January 1, 2023 through April 18, 2023 you must make For Arizona tax credit purposes, the department assigns a code
an adjustment on your 2023 Arizona Form 140 Schedule A, (a 5 digit identification number) to each QFCO and the UCO
Form 140PY Schedule A(PY) or A(PYN), or Form 140NR fund (for example: 12345). If your donation receipt did not
Schedule A(NR). include the foster care charity’s code, the department’s list of
qualifying charities includes the code assigned to each charity
NOTE: You cannot claim both a tax credit and an itemized and the UCO fund code.
deduction for the amount of contributions made to a QFCO
Be sure to enter the code number, in column (a), for each
for which you are claiming a credit.
qualifying foster care charity for which you and your spouse
You cannot claim an increased standard deduction for the made cash contributions.
amount of contributions made to a QFCO for which you are
claiming a credit. Line-by-Line Instructions
The maximum amount of credit that a taxpayer can establish Enter your name and Social Security Number (SSN) as shown
for the current taxable year is $500 for single taxpayers or on Arizona Forms 140, 140PY, 140NR, or 140X.
heads of household. For married taxpayers filing a joint All returns, statements, and other documents filed with the
return, the maximum amount of credit that a taxpayer can department require a taxpayer identification number (TIN).
establish for the current taxable year is $1,000. In most cases, The TIN for an individual is the taxpayer's SSN or an Internal
for married taxpayers who file separate returns, each spouse Revenue Service (IRS) individual taxpayer identification
may claim only one-half (½) of the total credit that would
number (ITIN). Taxpayers that fail to include their
have been allowed on a joint return up to $500.
identification number may be subject to a penalty.
NOTE: The maximum amount of credit established for the
current taxable year does not include any unused valid NOTE: Complete Parts 1 and 3 only if you are claiming a
carryover amount(s) from prior taxable years. Because this is new credit for the current tax year.
a nonrefundable credit, the total amount of available credit If you are only claiming a carryover amount available from a
[current year plus any valid carryover amount(s)] that a previous credit, complete Parts 2 and 3.
taxpayer may use for the taxable year cannot be greater than
the tax liability shown.

If the allowable tax credit is more than your tax or if you have
no tax, you may carry the unused credit forward for up to the
next five consecutive taxable years’ income tax liability.
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                                                                                                         Arizona Form 352 
Part 1 - Current Year’s Credit                                     B.    Cash  contributions  made  January  1,  2023 
A.  Cash contributions made January 1,  2022                       through April 18, 2023 
through December 31, 2022                                          Lines 6, 7, and 8  
NOTE:    If you are married and filing separate  returns, be 
                                                                   NOTE:    If you are married and filing separate returns, 
sure to include all cash contributions made by you and your 
                                                                   include all cash contributions made by you and your spouse.  
spouse. 
Lines 1, 2, and 3                                                  Enter the following for each QFCO you or your spouse made 
                                                                   cash contributions  from January 1,  2023  through 
Enter the following for each QFCO you or your spouse made 
                                                                   April 18, 2023 for which you or your spouse are claiming a 
cash contributions or paid fees from January 1, 2022 through 
                                                                   credit on the 2022 tax return. 
December 31, 2022 for which you or your spouse are claiming 
a credit on the 2022 tax return:                                   • Column  (a): the date  you  made the contribution 
• Column  (a): the date  you  made the contribution                  (MM/DD/2023); 
  (MM/DD/2022);                                                    • Column (b):  the five digit code number of the QFCO or 
• Column (b):   the five digit code number of the qualifying         UCO fund code (example:  23456); 
  QFCO or the UCO fund code (example:  23456);                     • Column (c):   the  name  of the  QFCO  or  the  UCO fund 
• Column (c):  the  name  of the  QFCO  or  the  UCO fund            name; and  
  name; and                                                        • Column (d):  the amount of cash contributions made from 
• Column  (d):  the  amount  of  cash contributions  made            January 1, 2023 through April 18, 2023. 
  during 2021. 
                                                                   NOTE:    For contributions made to an Umbrella Charitable 
  Do    not include those cash contributions that you or your      Organization, the Qualifying Charitable Organization Code 
  spouse   made from January 1,  2022  through                     and name of the  qualifying  charity are  reported on the  tax 
  April 18, 2022 for which you or your spouse claimed a            form.    If  a  fund  is  designated,  the  Umbrella  Charitable 
  credit on the 2021 tax return.                                   Organization  Fund  Code and  the  name  of  the  fund  are 
                                                                   reported on the tax form. 
NOTE:    For contributions made to an Umbrella Charitable 
Organization, the Qualifying Charitable Organization Code          If  you  made cash contributions to  more than three  QFCOs, 
and name of the  qualifying  charity are reported on the  tax      complete  the  Continuation Sheet on page 3 of  the form  and 
form.    If  a  fund  is  designated,  the  Umbrella  Charitable   include it with the credit form. 
Organization  Fund  Code and  the  name  of  the  fund  are 
reported on the tax form.                                          What if I Made More than Ten (10) Contributions 
                                                                   to the Same Qualified Charitable Organization?  
If  you  made cash contributions  to  more  than three  QFCOs, 
                                                                   If  you  made  more than ten (10) re-occurring monthly 
complete  the Continuation Sheet on page 3 of the form  and 
                                                                   donations (or used paycheck deductions) for contributions to 
include it with the credit form. 
                                                                   the same qualified charitable organization, the department 
What if I Made More than Ten (10) Contributions                    will permit the netting/summarizing of the contributions made 
to the Same Qualified Charitable Organization?                     to the same charity and  provision of  one common date (for 
If  you  made  more than ten (10) re-occurring monthly             example  04/18/23).   Enter the total amount of contributions 
donations (or used paycheck deductions) for contributions to       made in column (d). 
the same qualified charitable organization, the department         Line 9  
will permit the netting/summarizing of the contributions made      Enter the amount  from line 9h of the Continuation  Sheet; 
to the same charity and  provision of  one common date (for        otherwise enter “0”. 
example 12/31/22).   Enter the total amount of contributions 
made in column (d).                                                Line 10  
Line 4                                                             Add lines 6 through 9, column (d).  Enter the total.  
Enter the amount  from line 4h of the continuation  Sheet;         Line 11  
otherwise enter “0”.                                               Add lines 5 and 10.  Enter the total. 
Lines 5                                                            Line 12  
Add lines 1 through 4, column (d).  Enter the total.               Single taxpayers and taxpayers filing as  head of  household 
                                                                   enter $500.  Married taxpayers enter $1,000. 
                                                                                                     
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Arizona Form 352
Line 13 - Current Year’s Credit Part 3 - Total Available Credit
Enter the smaller of line 11 or line 12. Lines 20 through 22
If you are married filing a separate return, but you could have Use lines 20 through 22 to figure your total available credit for
filed a joint return, you may take only ½ of the total credit that the taxable year.
you and your spouse would have been allowed to take on a Line 20
joint return, up to a maximum of $500. In this case, enter ½
Enter the amount from Part 1, line 13. Also, enter this amount
of the smaller of line 11 or line 12.
on Arizona Form 301, Part 1, line 22, column (a).
Part 2 - Available Credit Carryover Line 21
Lines 14 through 19 Enter the amount from Part 2, line 19, column (d). Also, enter
Use lines 14 through 19 to figure your total available credit this amount on Form 301, Part 1, line 22, column (b).
carryover from taxable years 2017 through 2021 if you Line 22 - Total Available Credit
claimed this credit on these returns and the credit was more
Add line 20 and line 21. Enter the total. Also, enter this
than your tax.
amount on Form 301, Part 1, line 22, column (c).
NOTE: You may carry over only that portion of the credit
that you do not apply to tax. You cannot carry over any
amount that you gave that was more than the maximum
amount allowed as a credit.
For example: During 2022, Mary, a single person, gave $600
to a qualified foster care charity. For 2022, Mary is allowed a
maximum credit of $500. Mary’s 2022 tax is $250. Mary can
apply $250 of the credit to her 2022 tax liability and carryover
$250 of the unused $500 credit to 2023.
Mary cannot claim any credit for the $100 gift that was more
than the allowable credit ($600 minus allowable credit of
$500).
• In column (b), enter the credits originally computed for
the tax years listed in column (a).
• In column (c), enter the amount of the credit which you
have already used.
• In column (d), subtract the amount in column (c) from
column (b) and enter the difference in column (d).
• Add the amounts entered on lines 14 through 17 in
column (d)
Enter the total on line 19, column (d).

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