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Students First Foundation

Gilbert, AZ

Accepting studentsAccepting donorsAZ · State program

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About

This organization is listed by the Arizona Department of Revenue as a certified School Tuition Organization. Publicly available official roster information indicates it may receive qualified donations that fund private-school tuition scholarships in Arizona.

To help students from all walks of life have affordable opportunities to high quality private education.

Arizona scholarship context

Arizona's STO Tax Credit Programs: Arizona operates four separate dollar-for-dollar tax credit programs that fund private school scholarships through certified School Tuition Organizations (STOs). Two programs offer individual income tax credits (Original and Switcher), and two offer corporate credits (Low-Income Corporate and Lexie's Law for disabled/displaced students). Combined, the programs have channeled approximately $2.9 billion in donations and $2.4 billion in scholarships since 1997.

Donations to Arizona SGOs can qualify for a state tax credit of up to 100% of the donation. The program is administered by Arizona Department of Revenue.

Arizona's federal scholarship tax credit status is Not Participating. Gov. Hobbs vetoed opt-in bills in 2026, and the legislature has not overridden them. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly).

Arizona program page · Arizona on the federal credit tracker