*As of January 1, 2023, the limits have increased to $421, filing single, and $841, filing joint.
Arizona law allows taxpayers to redirect some of their state taxes to help the poorest in our state.
Please consider taking advantage of this credit by making a donation to Harvest Compassion Center and, in return, you will receive a dollar-for-dollar tax credit for $421 (filing single) or $841 (filing jointly). Mitchell Swaback Charities, Inc. is the 501(c) 3 who is registered with the state of Arizona as a qualifying charity; MSC, Inc. fully funds and operates Harvest Compassion Center North Phoenix, West Phoenix and Maryvale.
Watch the short video on this page to learn more on how your tax dollar gift can feed families for free!
The state of Arizona issues each qualified charity partner a Qualifying Charitable Organization Code. HCC’s code is: 20157
You will use this code on your return.
Questions? Please email Nicolee, see our Q&A below, or you may also visit: www.azdor.gov.
Q&A
Anwsers from a Certified Public Accountant to some Charitable Tax Credit questions:
How does the Charitable Tax Credit (CTC) work?
Arizona law (ARS 43-1088) provides a credit for cash contributions made to qualifying charities that provide help to the working poor. Harvest Compassion Centers. (MSC Inc. is the 501(c) 3 registered charity who fully funds and operates the HCC Phoenix) is a qualifying organization. By sending a gift to HCC Phoenix/MSC, Inc. you will receive a dollar-for-dollar reduction on your Arizona tax liability.
Will I be refunded if I donate more than I owe?
First, be careful NOT to confuse “what I owe” with “what is my tax liability.” You may be getting a refund because you had more taxes withheld (from your paycheck, pension, other sources, etc.) than what your liability was. In this case, if you qualify for the CTC, you would get a larger refund. The direct answer to the above question is you cannot get a refund if you donate more than your income tax liability; however, any unused contribution may be carried forward and used up to 5 years after the donation.
Is there a limit to how much credit I can receive?
Yes. Your contribution amount, not to exceed $421 ($841 if married filing jointly). Otherwise there is a limit based on your income tax liability as discussed above.
How do I file for the credit?
Please use AZ Form 321 with your giving receipt with your submit your tax return.
When is the last day I can donate?
Beginning with the 2016 tax year, credit eligible contributions made to a Qualifying Charitable Organization that are made on or before April 15th (the 15th day of the fourth month following the close of the taxable year) may be applied to either the current or the preceding taxable year and is considered to have been made on the last day of that taxable year.
When will I receive a receipt from Harvest Compassion Center Phoenix/Mitchell Swaback Charities, Inc.?
An automatic reply receipt will be emailed to you for all online transactions made. A hard copy receipt will be mailed to you within 3-5 business days if a check is mailed in.
All checks can be made to Harvest Compassion Center Phoenix and mailed to: 4744 E. Thunderbird Road Ste. 9 Phoenix, AZ 85032
If I donate on the last day of the year but it doesn’t hit my credit card until a few days later, do I still get the benefit of the CTC?
The IRS will view the transaction date as the point of reference.
Can I donate to receive both School Tax Credit and the Charitable Tax Credit?
The state of Arizona has a number of independent tax credits. The Public School – Extra-Curricular Tax credit and the Private School – Tuition Organization credits are two of these. Each work similarly, yet independently. As long as your tax liability exceeds the credit parameters of each, you can take advantage of the many tax credit programs available including CTC.
Do you have to itemize to qualify for the CTC?
It is not necessary to itemize.