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Arizona tax law (ARS 43-1089.01) allows taxpayers a credit for contributions made or fees paid to a public school for support of extracurricular activities. The credit is a dollar for dollar credit that is equal to the amount contributed or the amount of fees paid. However, the credit cannot exceed $200 for single taxpayers or heads of household. For married taxpayers who file a joint return, the credit cannot exceed $400. You do not need to have a student enrolled in school to contribute!