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2020 Credit for Contributions                                                               Arizona Form 

To   Qualifying Foster Care Charitable Organizations                                 352     
For information or help, call one of the numbers listed:          related to such individuals, or who are legal wards of such 
Phoenix                                 (602) 255-3381            individuals. 
From area codes 520 and 928, toll-free  (800) 352-4090 
                                                                  NOTE:  For more information on what is a qualifying 
Tax forms, instructions, and other tax information                charitable organization, see the instructions for Form 321. 
If you need tax forms, instructions, and other tax information, 
go to the department’s website at www.azdor.gov.                  How Can I Tell if a Foster Care Charity 
Income Tax Procedures and Rulings                                 Qualifies? 
                                                                  To qualify, a foster care charity must provide the department 
These instructions may refer to the department’s income tax 
                                                                  with written certification that it meets the criteria necessary to 
procedures and rulings for more information.  To view or print 
                                                                  be considered a qualifying foster care charity.    
these, go to our website and click on Reports and Legal 
Research then click on Legal Research and select a Document       To see a  list of  qualifying foster care charities, visit  our 
Type and Category from the drop down menus.                       website and click on Tax Credits and select Contributions to 
Publications                                                      QCOs and QFCOs. 
To view or print the department’s publications, go to our         •   For donations made in 2020 - use the 2020 list. 
website and click on Reports and Legal Research then click        •   For donations made from January 1, 2021 to April 15, 2021 
on Publications.                                                      - use the 2021 list. 
                                                                  A cash contribution for which a credit is claimed and that is 
General Instructions                                              made on or before the fifteenth day of the fourth month 
NOTE:  You     must  also complete Arizona  Form 301,             following the close of the taxable year may be applied to 
Nonrefundable  Individual Tax Credits and Recapture, and          either the current or preceding taxable year and is considered 
include Forms 301 and 352 with your tax return to claim this      to have been made on the last day of that taxable year. 
credit.                                                           For calendar year filers, credit eligible cash  contributions 
                                                                  made to a QFCO from January 1, 2021, through April 15, 2021, 
Arizona law provides a separate credit for cash contributions 
                                                                  may be used as a tax credit on either your 2020 or 2021 
made to qualifying foster care charitable organizations (QFCO).   
                                                                  Arizona income tax return.  
CAUTION:       Cash Contributions made after December 31, 2015, 
to a QFCO do not qualify for, and cannot be included in, a        IMPORTANT:  To claim a credit on your 2020 tax return for 
                                                                  contributions made January 1, 2021, through April 15, 2021, 
credit claimed on Arizona Form 321 for cash contributions 
                                                                  the charitable organization must be certified by the 
made to a qualifying charitable organization (QCO). 
                                                                  department for the 2021 tax year. 
If you made cash contributions to a non-foster care qualifying 
charitable organization, you must      complete Arizona Form      If you claim this credit in 2020 for a cash contribution made 
321 to claim a credit for those contributions.  Do   not  use     from January 1, 2021, through April 15, 2021, you must make 
Form 352 to claim a credit for contributions made to non-         an adjustment on your 2021 Arizona Form 140 Schedule A, 
foster care charitable organizations.                             Form 140PY Schedule A(PY) or A(PYN), or Form 140NR 
                                                                  Schedule A(NR). 
This credit is available only to individuals.  Corporations may 
not claim this credit.  A partnership may not pass the credit     NOTE:  You cannot claim both a tax credit and an itemized 
through to its partners.  An S corporation may not pass the       deduction for the amount of contributions made to a QFCO 
                                                                  for which you are claiming a credit. 
credit through to its shareholders. 
                                                                  You cannot claim an increased standard deduction for the 
What is a QFCO?                                                   amount of contributions made to a QFCO for which you are 
A QFCO is a qualifying charitable organization that each          claiming a credit. 
operating year provides services to at least two hundred          The maximum amount of credit that a taxpayer can establish 
qualified individuals in Arizona.  The charity must spend at      for the current taxable year is $500 for single taxpayers or 
least 50% of its budget on services to qualified individuals in   heads of household.  For married taxpayers  filing  a joint 
this state.                                                       return, the maximum amount of credit that a taxpayer can 
"Qualified individual" means a child placed in a foster home      establish for the current taxable year is $1,000.  In most cases, 
or child welfare agency or a person who is under 21 years of      for married taxpayers who file separate returns, each spouse 
                                                                  may claim only one-half (½) of the total credit that would 
age and who is participating in a transitional independent 
                                                                  have been allowed on a joint return up to $500. 
living program.   
"Foster home" means a home maintained by any individual or                                              
individuals having the care or control of minor children, other 
than those related to each other by blood or marriage, or

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Arizona Form 352
NOTE: The maximum amount of credit established for the number (ITIN). Taxpayers that fail to include their
current taxable year does not include any unused valid identification number may be subject to a penalty.
carryover amount(s) from prior taxable years. Because this is
a nonrefundable credit, the total amount of available credit NOTE: Complete Parts 1 and 3 only if you are claiming a
new credit for the current tax year.
[current year plus any valid carryover amount(s)] that a
taxpayer may use for the taxable year cannot be greater than If you are only claiming a carryover amount available from a
the tax liability shown. previous credit, complete Parts 2 and 3.

If the allowable tax credit is more than your tax or if you have Part 1 - Current Year’s Credit
no tax, you may carry the unused credit forward for up to the A. Cash contributions made January 1, 2020,
next five consecutive taxable years’ income tax liability. through December 31, 2020
You may qualify for this credit if you make cash contributions NOTE: If you are married and filing separate returns, be
to a qualified foster care charity through an Umbrella sure to include all cash contributions made by you and your
Charitable Organization (UCO). An UCO is a charitable spouse.
organization that collects contributions on behalf of member
charities and directs that contribution as designated by the Lines 1, 2, and 3 -
taxpayer to a QFCO that is certified by the Department. Enter the following for each QFCO you or your spouse made
In this case, 100% of the contribution to a specific qualifying cash contributions or paid fees from January 1, 2020, through
foster care charitable organization or to a specific fund of the December 31, 2020, for which you or your spouse are
UCO must be distributed to a QFCO that is certified by the claiming a credit on the 2020 tax return:
Department. • Column (a): the five digit code number of the qualifying
The UCO will need to provide you with a receipt for your QFCO or the UCO fund code (example: 23456);
contribution that specifies the QFCO or fund to whom the • Column (b): the name of the QFCO or the UCO fund
contribution is designated and certifies that 100% of the name; and
contribution will be distributed to the named QFCO. If a fund • Column (c): the amount of cash contributions made
is designated then the receipt should certify that 100% of the during 2020.
fund is distributed to a QFCO that is certified by the Do not include those cash contributions that you or your
Department.
spouse made from January 1, 2020, through
NOTE: You may be able to make contributions to these April 15, 2020, for which you or your spouse claimed a
charities through your payroll withholding. Contact your credit on the 2019 tax return.
employer and ask if they can withhold contributions for this
credit from your pay. NOTE: For contributions made to an Umbrella Charitable
Organization, the Qualifying Charitable Organization Code
For more information, see the department’s publication, Pub and name of the qualifying charity are reported on the tax
710, Credit for Contributions to Qualifying Charitable form. If a fund is designated, the Umbrella Charitable
Organizations. Organization Fund Code and the name of the fund are
What is a Qualifying Foster Care Charitable reported on the tax form.
Organization Code? If you made cash contributions to more than three QFCOs,
For Arizona tax credit purposes, the department assigns a code complete the Continuation Sheet on page 3 of the form and
(a 5 digit identification number) to each QFCO and the UCO include it with the credit form
fund (for example: 12345). If your donation receipt did not Line 4 -
include the foster care charity’s code, the department’s list of
Enter the amount from line 4h of the continuation Sheet;
qualifying charities includes the code assigned to each charity
otherwise enter “0”.
and the UCO fund code.
Be sure to enter the code number, in column (a), for each Lines 5
qualifying foster care charity for which you and your spouse Add lines 1 through 4, column (c). Enter the total.
made cash contributions. B. Cash contributions made January 1, 2021,
Line-by-Line Instructions through April 15, 2021
Lines 6, 7, and 8 -
Enter your name and Social Security Number (SSN) as shown
on Arizona Forms 140, 140PY, 140NR, or 140X. NOTE: If you are married and filing separate returns,
All returns, statements, and other documents filed with the include all cash contributions made by you and your spouse.
department require a taxpayer identification number (TIN).
The TIN for an individual is the taxpayer's SSN or an Internal Enter the following for each QFCO you or your spouse made
Revenue Service (IRS) individual taxpayer identification cash contributions from January 1, 2021, through
April 15, 2021, for which you or your spouse are claiming a
credit on the 2020 tax return.
2

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Arizona Form 352
• Column (a): the five digit code number of the QFCO or For example: During 2020, Mary, a single person, gave $600
UCO fund code (example: 23456); to a qualified foster care charity. For 2020, Mary is allowed a
• Column (b): the name of the QFCO or the UCO fund maximum credit of $500. Mary’s 2020 tax is $250. Mary can
name; and apply $250 of the credit to her 2020 tax liability and carryover
• Column (c): the amount of cash contributions made from $250 of the unused $500 credit to 2021.
January 1, 2021, through April 15, 2021. Mary cannot claim any credit for the $100 gift that was more
than the allowable credit ($600 minus allowable credit of
NOTE: For contributions made to an Umbrella Charitable $500).
Organization, the Qualifying Charitable Organization Code • In column (b), enter the credits originally computed for
and name of the qualifying charity are reported on the tax the tax years listed in column (a).
form. If a fund is designated, the Umbrella Charitable
• In column (c), enter the amount of the credit which you
Organization Fund Code and the name of the fund are
have already used.
reported on the tax form.
• In column (d), subtract the amount in column (c) from
If you made cash contributions to more than three QFCOs, column (b) and enter the difference in column (d).
complete the Continuation Sheet on page 3 of the form and • Add the amounts entered on lines 14 through 17 in
include it with the credit form. column (d)
Line 9 -
Enter the total on line 19, column (d).
Enter the amount from line 9h of the Continuation Sheet;
otherwise enter “0”. Part 3 - Total Available Credit
Lines 20 through 22 -
Line 10 -
Use lines 20 through 22 to figure your total available credit for
Add lines 6 through 9, column (c). Enter the total.
the taxable year.
Line 11 -
Line 20 -
Add lines 5 and 10. Enter the total.
Enter the amount from Part 1, line 13. Also, enter this amount
Line 12 - on Arizona Form 301, Part 1, line 25, column (a).
Single taxpayers and taxpayers filing as head of household Line 21 -
enter $500. Married taxpayers enter $1,000.
Enter the amount from Part 2, line 19, column (d). Also enter
Line 13 - Current Year’s Credit this amount on Form 301, Part 1, line 25, column (b).
Enter the smaller of line 11 or line 12. Line 22- Total Available Credit
If you are married filing a separate return, but you could have Add line 20 and line 21. Enter the total. Also, enter this
filed a joint return, you may take only ½ of the total credit that amount on Form 301, Part 1, line 25, column (c).
you and your spouse would have been allowed to take on a
joint return, up to a maximum of $500. In this case, enter ½ of
the smaller of line 11 or line 12.
Part 2 - Available Credit Carryover
NOTE: If you have a carryover amount available from
taxable year ending December 31, 2015, for cash
contributions made to QFCOs for which you claimed a credit
on Form 321, you must claim any available carryover amount
from those contributions on Form 321.
Lines 14 through 19 –
Use lines 14 through 19 to figure your total available credit
carryover from taxable years 2016 through 2019 if you
claimed this credit on these returns and the credit was more
than your tax.
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.

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