Arizona Form 321. Credit for Contributions to Charities That Provide Assistance to the Working Poor 2025

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What is WOTC? The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers who invest in American job seekers who have consistently faced barriers to employment. Employers may meet their business needs and claim a tax credit if they hire an individual who is in a WOTC targeted group .
In order to qualify for the Arizona Charitable Tax Credit program and be designated as a Qualified Charitable Organization, an organization must: provide immediate basic needs to residents of Arizona who receive Temporary Assistance for Needy Families (TANF) benefits, are low income residents of Arizona, or are
To claim your Arizona Charitable Tax Credit after donating to an eligible charitable organization, fill out Arizona Form 321 and include it with your tax return. This form is included with tax materials provide by the State of Arizona, and is available for download from the Arizona Department of Revenue.
PROGRAM OVERVIEW Years of EmploymentTax Credit Amount First year: $3,000 per net new qualified employment position created during the taxable year or partial year of employment. Second year: $3,000 per qualified employment position, employed for the second full taxable year of continuous employment.1 more row
Earned Income Tax Credit (EITC) The EITC is a refundable tax credit targeted for low-wage workers to supplement their earnings. The value of the credit is adjusted for income, marital status, and number of qualifying children.
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Maintain a receipt of your gift from the charity to provide a copy with your tax return. Complete the relevant tax form to claim one or more credits for your gift(s): Arizona Form 321 for gifts to QCOs, and/or Arizona Form 352 for gifts to QFCOs.
What is Arizonas Charitable Tax Credit? Formerly known as the Working Poor tax credit, the Charitable Tax Credit allows Arizona taxpayers to claim a dollar-for-dollar credit when they make donations to qualifying charities, and RMHC of Southern Arizona is a qualifying charity.

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