Redirect your Arizona taxes to Jewish education
Arizona's private school tax credit lets you send part of your state income tax to a School Tuition Organization — at no additional cost to you.
How it works
A dollar-for-dollar credit
Arizona taxpayers can contribute a portion of their state tax liability to a School Tuition Organization (STO) and take a dollar-for-dollar credit on their Arizona income tax return.
The Jewish Tuition Organization (JTO) has provided integral funding to Phoenix Hebrew Academy and Jewish day schools across the Valley for over twenty years. Supporting the JTO ensures the continuity of Jewish education in Phoenix.
Donate to the JTO
Give online at jtophoenix.org and recommend Phoenix Hebrew Academy.
Keep your receipt
The STO sends a receipt for your records.
Claim the credit
File Form 323 (and Form 348 for the "switcher" credit) with your Arizona return.
| Tax year 2026 | Single / HOH | Married filing jointly |
|---|---|---|
| Original credit Form 323 | $787 | $1,570 |
| “Switcher” credit Form 348 | $784 | $1,561 |
| Both credits | $1,571 | $3,131 |
Gifts made January 1 – April 15, 2027 can be claimed on your 2026 Arizona return.
Businesses can give too. Arizona's corporate tax credit programs fund low-income and disabled/displaced student scholarships. Contact an STO to get pre-approved.
Limits from the Arizona Department of Revenue, reviewed October 2026. PHA does not provide tax advice — please consult your tax professional. Arizona law prohibits taxpayers from agreeing to swap donations to benefit each other's dependents.