tax credit; fraud prevention organizations

HB 2836 creates two separate Arizona state tax credits for charitable contributions: one for general charitable organizations (up to $400 for singles/$800 for couples) and another for foster care charities (up to $500 for singles/$1,000 for couples). To qualify, organizations must provide services to specific groups including low-income residents, individuals with chronic illnesses, and seniors at risk of financial fraud/cybercrime, and must certify compliance with these criteria. The credit limits adjust annually based on inflation starting in 2023, and taxpayers must provide donation details to the state. This bill directly affects Arizona taxpayers who donate to qualifying charities and the charities themselves, which must meet strict service and certification requirements.