A Tucson-born idea
Arizona's tuition tax credit dates to 1998, and two of its largest organizations are local: the Institute for Better Education on North Swan Road, with $310.4 million donated since the start, and the Diocese of Tucson's Catholic Tuition Support Organization downtown, with $211.1 million. In our matched data IBE appears on more Pima County school lists than any other STO, and 83 of the 87 schools we track are on at least one STO's list.
Who gets these scholarships
Original individual-credit scholarships can go to any K-12 student at a school the STO serves, as well as preschoolers with disabilities. Switcher-credit and low-income corporate scholarships need a qualifying condition, such as transferring from a public school, entering kindergarten, a parent stationed at Davis-Monthan on orders, or leaving the ESA. Every STO sets its own award criteria.
How to apply well
Apply to each STO that lists your school; awards from several STOs can add up to the cost of tuition. Calendars differ. IBE opens 2027-28 applications on February 1, ACSTO opens February 3 with its new-student spring cycle running to March 31 and awards four times a year, and CTSO sets its own dates. Awards are paid to the school, not to you.
Relatives, friends and the April 15 lookback
Grandparents in Green Valley or friends from church can direct part of their Arizona income tax to an STO: up to $787 single or $1,570 married filing jointly under the original credit for 2026, then up to $784 or $1,561 more under the switcher credit. Gifts until April 15, 2027 count toward 2026. An STO may consider a donor's recommendation but can't award money solely because of it, and families can't swap donations to benefit each other's children.
When STO aid beats the ESA
The ESA usually provides more money per child. STO aid can still be the better choice for a family using multiple STOs at a high-tuition school, a family that wants to avoid ESA spending rules, or one with a child whose needs are fully met at school. A family can also split by child, with STO aid for one student and an ESA for a sibling. What it can't do is accept both for the same child in one year.
STOs and how many Tucson schools each lists
| School Tuition Organization | Tucson-area schools on its list | Notes |
|---|---|---|
| IBE | 71 | Tucson-based multi-school STO on North Swan Road; lists the most Pima County schools. Opens 2027-28 applications Feb 1. |
| APSTO | 39 | Scottsdale multi-school STO certified in 2018; lists many Tucson Catholic and independent schools. |
| School Choice Arizona | 33 | Chandler-based STO, mostly low-income corporate money; good to check if your income qualifies. |
| ACSTO | 25 | Statewide Christian-school STO, the largest since 1998; next-year cycle opens Feb 3, awards four times a year. |
| APESF | 13 | Multi-school STO that matches students with a best-fit award; check its site for current dates. |
| Arizona Episcopal Schools Foundation | 2 | Serves Episcopal schools, including St. Michael's Parish Day School and Imago Dei Middle School in Tucson. |
| Jewish Tuition Organization | 2 | Serves Jewish day schools, including Tucson's Chabad and Torah schools. |
| Catholic Education Arizona | 1 | The Diocese of Phoenix STO; in Tucson it appears only on a few non-diocesan lists. Tucson Catholic families should look to CTSO. |
Counts schools in our directory that appear on each STO's published school list (Oct 2026). A school on a list can receive scholarships through that STO; an award is never guaranteed.
Next step
Ready to see your own numbers? The funding check takes about two minutes, and a School Funding Advisor will go over each Tucson source you qualify for and the next deadline that applies.