Tuition Assistance through the Institute for Better Education (IBE)
Setting up your Family’s Individual Recommended Funds Account 2012-13
And Corporate Scholarships through IBE
www.ibescholarships.org Questions: call IBE at (520) 512 5438
The Institute for Better Education (IBE) is a non-profit school tuition organization which administers
an Arizona State Tax Law, providing families a vehicle to afford private school tuition for students in
Kindergarten through 12th grade.
The Arizona Private School Tax Credit can help pay YOUR tuition!
Arizona’s state tax law allows Arizona tax payers to make an annual donation into a family’s
“Individual Recommended Fund Scholarship Account”: through The Institute for Better Education.
Donors receive a dollar-for-dollar tax credit on their Arizona State tax return.
This tax law helps all families have access to a high-quality private school education!
How much can donors contribute annually into your family’s account? NEW as of 2012
Donations for students entering kindergarten or transferring from a public school in 2012 and beyond:
TOTAL annual tax credit donation per tax year for the single filer: $1003
TOTAL annual tax credit donation per tax year for married filing jointly: $2006
Donations for students enrolled in private school prior to January of 2012:
TOTAL annual tax credit donation per tax year for the single filer: $503
TOTAL annual tax credit donation per tax year for married filing jointly: $1006
There is no limit to the number of Arizona tax payers contributing into your family’s
account each year, nor is there a limit to the total amount of donations into a
family’s recommended funds account.
Setting up your IBE Recommended Fund Scholarship account
through The Institute for Better Education
1. To receive tax credit donations, a family must register with IBE by completing a short, on-line
a. Go to https://www.ibescholarships.org/
b. Click on “Applicants” then “Individual” then “Apply on-line”
2. Send the first 2 pages of your last 1040 federal tax return as income verification directly to IBE via: Fax
(520) 203-0184 or by Mail: 911 S. Craycroft, Tucson, AZ 85711
3. Applications must be resubmitted annually to IBE.
4. Upon receipt of the completed application, IBE will provide you a family account number.
5. Donors contribute to your account on line at www.ibescholarships.org by “recommending” that
your student(s) receive the donation.
a. All donors must first contribute to the “Original Individual” section of the IBE on-line donation
form. The maximum annual donation in this section for all students is:
$503 for the single tax payers; $1,006 for tax payers who are married filing jointly.
b. For student entering kindergarten or new to private school in 2012 or beyond, donors
may make an additional tax-credit donation in the “PLUS Program” section of the on-line
IBE donation form. The maximum annual donation in the “PLUS Program” is:
$500 for the single tax payers; $1,000 for tax payers who are married filing jointly.
Thus the total donation made for these students is: $503 + 500 = $1,003 by single tax
payers; $1,006 + $1,000 = $2,006 by married filing jointly taxpayers.
6. It is the responsibility of parents to contact Arizona taxpayers: (friends, family, co-workers, and
neighbors) and request that they make a tax credit donation into your family account through IBE, and
recommended your children for the scholarship.
a. Donors must have your family’s IBE account number.
b. They must designate Summit School of Ahwatukee
c. Donations can be made in minutes on-line at: www.ibescholarships.org
d. Donors do not need to make the full tax credit donation one time.
e. If the donation exceeds the annual tax obligation, a taxpayer may carry the balance of the credit
over and claim it on next year's taxes.
f. This donation costs donors nothing. They are simply diverting taxes they would otherwise pay to
the state into your tuition account.
g. IMPORTANT: There is no limit to the amount of total contributions made into your
family’s Recommended Fund Scholarships account. As of June of 2011, there is no family
household income cap when establishing a Recommended Fund Account.
h. By law (A.R.S. 43-1603) families cannot contribute monies into their own Recommended
Fund Account, or swap donations with another taxpayer.
Recommended Funds Accounts may be established
The year before a child starts kindergarten.
How IBE Recommended Funds are released to pay your family’s tuition:
1. Families who establish Recommended Fund Scholarship accounts may monitor their account online to
determine if IBE has awarded funds to their child(ren).
2. IBE will advise Summit School of Ahwatukee of funds received by your family, in your recommended
3. Monies will only be released to Summit School of Ahwatukee by IBE, only if you have an outstanding
tuition balance for the current school year. Summit School’s Business Office will notify the family via
email upon receipt of IBE funds.
4. IMPORTANT: In compliance with the Private School Tax Fund Law of Arizona, Summit School of
Ahwatukee is not able to refund tuition paid by you, replacing the payment with an IBE award. Any
unused IBE recommended funds awarded to a child/family during a school year will remain with IBE, in
the family’s account for the next year’s school tuition. This may change dependent upon legislative
Corporate Scholarships – through IBE
Each year IBE may have limited funds available to award eligible students “Corporate Scholarships”.
To be eligible, family income must fall within specific income guidelines. See the IBE website for details at:
To be eligible a child must receive a Corporate Scholarship for the first time in the year
that a child begins kindergarten, or transfers from a public school.
1. Once your child becomes eligible and receives a corporate award you MUST re-apply and be given a
corporate award every year after (from any School Tuition Organization - such as IBE) or they will
become ineligible to receive corporate funds in the future.
2. The deadline for Corporate Scholarship awards through IBE is March 15th. The IBE scholarship committee
makes the decision on who receives a corporate and regular scholarship award. A small number of
awards may be made after March if monies are still available at IBE.
3. The availability of corporate scholarships through IBE is dependent upon contributions received by IBE.
4. The income parameters for a corporate tax credit scholarship from IBE, for the 2012-13 are as follows:
Number in Adjusted
All personal information that you are required to submit to IBE and all reporting from IBE to Summit School of
Ahwatukee will be kept confidential within Summit School of Ahwatukee Business and Admissions Office.
The information provided regarding The Institute for Better Education, IBE, programs is believed
to be current as of January, 2012 and is provided as a guideline only. All applicants are
encouraged to carefully consult the IBE web site and/or paperwork and to follow the instructions
and deadlines provided by IBE. https://www.ibescholarships.org