Can parents donate to each other’s children?

No. Whether intentional or not, this is called “swapping”. The law states, “A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependent.”

In addition, parents cannot donate and recommend their own children.


Get in Touch with Us

Address:
11445 E. Via Linda, Suite #2 – 145, Scottsdale, AZ 85259

E-mail: info@arizonatuitionconnection.com

Phone:
(480) 409-4106

 

A SCHOOL TUITION ORGANIZATION CANNOT AWARD, RESTRICT OR RESERVE SCHOLARSHIPS SOLELY ON THE BASIS OF A DONOR’S RECOMMENDATION. A TAXPAYER MAY NOT CLAIM A TAX CREDIT IF THE TAXPAYER AGREES TO SWAP DONATIONS WITH ANOTHER TAXPAYER TO BENEFIT EITHER TAXPAYER’S OWN DEPENDENT.