Arizona provides a dollar for dollar state tax CREDIT for the donation. I am not making the donation for one of my children and am not swapping donations with another parent (the caveats documented by the IRS and on the Arizona Tuition Connection website). It is a nice bonus if this is a valid federal deduction as well. Since the State Tuition Organizations don't directly say this is a valid federal deduction, but to check with your tax professional, I wanted to get some opinions.
