Arizona Form 321 allows taxpayers to claim a nonrefundable credit for cash contributions made to qualifying charitable organizations (QCOs) that provide assistance to Arizona residents receiving Temporary Assistance for Needy Families (TANF) benefits or who are homeless. To claim this credit, taxpayers must also complete Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture, and submit both forms with their tax return.
Eligibility and Requirements
- Contributions must be cash donations made to organizations certified by the Arizona Department of Revenue as Qualifying Charitable Organizations (QCOs).
- A QCO must provide services that meet immediate basic needs to Arizona residents who receive Temporary Assistance for Needy Families (TANF) benefits, are low-income residents, or are chronically ill or physically disabled.
- Qualifying services may include cash assistance, medical care, child care, food, clothing, shelter, behavioral health services, job training, job placement, and workforce development programs.
- Only contributions made during the taxable year to certified QCOs qualify for the credit.
- The credit is nonrefundable, meaning it can reduce Arizona income tax liability to zero but cannot generate a refund by itself.
- Taxpayers must complete and attach Form 301 to claim the credit.
Form Structure
- Form 321 is used to report qualifying cash contributions made to certified QCOs during the taxable year.
- Taxpayers must identify the qualifying charitable organization and report the amount of each contribution.
- A continuation sheet (Form 321 - Continuation Sheet) may be used when additional space is needed to report contributions to multiple organizations.
Source:
Form 321 - Credit for Contributions to Qualifying Charitable Organizations (2025)
Disclaimer: Always verify details with the official Arizona Department of Revenue (AZDOR) forms and instructions. Tax rules may change, and individual circumstances may require professional advice from a CPA or tax attorney.