FAQ

Lexington Education Foundation is a School Tuition Organization that falls under Section 501(c)(3) of the IRS tax code.  LEF provides scholarships for qualifying Arizona students that are made through individual and corporate donations. LEF is certified by the Arizona Department of Revenue to maintain compliance with the Private School Tuition Tax Credit Requirements.

There are several ways in which you can donate to LEF:

Donate OnlineDonor Portal

Donate by Phone – Call 480-586-6675 to donate over the phone. Our phone hours are Monday-Friday, 9am – 5pm

LEF takes donations at any time of year. For donations made between January 1 and April 15th, a donor may choose to claim the tax credit for the previous or current year.

*If claiming for the previous year, donations must be made by the time you file taxes or by tax day, April 15th. Even if you file an extension, donations must be postmarked or submitted before midnight on April 15th.

You are permitted to donate up to the combined maximum of the Original Individual and Overflow/PLUS tax credits or your Arizona tax liability, whichever is less. 

Your Arizona tax liability is the amount of money that you must pay to the state in taxes based on your earnings. In exchange for any donation you make, Arizona will give you a dollar-for-dollar tax credit. This essentially takes the place of what you would have to pay to the state. Your donations cannot exceed the annual amount allowed or your tax liability.

In order to claim the Overflow/PLUS tax credit, you must donate the maximum amount to the Original Individual tax credit first.

For current maximums, please visit the donation page by clicking here.

If you do not have state tax liability, your donation can be considered a charitable gift on your taxes.

Arizona law requires that 90% of donated funds are awarded as scholarships. Any amount not used for scholarships is used to cover administration and operation costs.

You can claim the tax credit by using the Arizona 301 and 323 forms along with state income tax forms. However, if you make a donation to the Overflow/Plus program, you also need to file a 348 form. All these forms and more can be found at azdor.gov.

If you donate through our donor portal, you may print your receipt at any time. If you donate by phone, an annual receipt statement will be mailed to you by January 31 of the following year.

Your donation may be eligible for a federal tax deduction. Please speak to your tax professional about a possible federal reduction.

You can fill out the LEF online application every school year. Financial information will be required to meet eligibility guidelines created by the state for School Tuition Organizations. Once LEF has received your application, your child or children will be eligible to be considered for the LEF scholarships.

ESA guidelines state that while a parent has a contract with the ESA program, no student may receive both the ESA and STO scholarship funding for the same period.

Homeschool students are not eligible for scholarships. Students must be enrolled in a private school full-time to receive an STO scholarship.