Dynamite Montessori Foundation (DMF) is a nonprofit, Arizona corporation organized under federal IRS code; 501(c)(3). As such, we are able to accept donations of any amount from any U.S. resident. Each donor will receive a receipt for tax purposes. The donation may be eligible as a charitable deduction on federal tax forms. Please check with your accountant.
Note: Arizona Revised Statutes 43-1089 (the enabling law) allows DMF to keep a maximum of ten percent (10%) of each donation for administrative purposes. Ninety percent (90%) of each donation must be allocated for scholarships and must be paid within a two year period. These percentages are non-negotiable.
Switcher Tax Credit is available AFTER a maximum donation is made to the Original Tax Credit for state tax purposes, $728 of this donation made by a single person or one filing as head of household can be claimed as a credit against the taxes the state imposes. A married couple filing a joint return can claim up to $1,451 of their donation as a credit against the taxes imposed by the state. A married couple filing separately in a year when they could have filed jointly can each claim up to half of the credit allowed. To be claimed on AZ Form 348.
For 2025 the above numbers increase to $766 / $1,527.
DMF accepts donations in full or incremental amounts. We accept checks, money orders and credit cards. We also accept Matching Gifts & Donations from employers. We do not accept cash, stocks, insurance or real estate.
There are two corporate programs for disabled/foster care students or low-income students available. Due to state statutory caps, all contributions under this program must be pre-approved by the Arizona Department of Revenue. Please email info@dynamitema.com to request applying for the pre-approval. Contributions must exceed $5,000 but there is no limit after pre-approval.
Donors wishing their funds be used for children at a specific school should note the full name and address of the school on their donation submission form. Donations received without the name of a school or recommended student will be deposited into the DMF General Fund.
Each donation check should be made payable to “Dynamite Montessori Foundation” and mailed to PO BOX 5021, Carefree, Arizona 85377. Please include a donation submission form with the donation so DMF can mail you a receipt for tax purposes.
DMF allows the taxpayer to recommend their funds be allocated to a qualifying child. This allows parents to find sponsors specifically for their child(ren). There is no cap on the amount of funds a parent can raise. Funds in excess of a child’s annual tuition will be rolled over into an account to be used the following year. Once a child’s file is complete, funds are disbursed each semester (March and June). Donations in excess of $731 (2024) from a single person or one filing as head of household or in excess of $1,459 (2024) from a married couple filing jointly are restricted to use by students in one of the following categories: switching from a public school to a private school; attending kindergarten at a qualified school; pre-school with disabilities; home schooled before enrolling; moved to Arizona from another state; dependent of a member of active armed forces stationed in Arizona; qualified previously and has continuous enrollment.
Please email info@dynamitema.com if you have questions.
The following restrictions apply to donations made to DMF:
Qualification and financial disbursement is at the sole discretion of the DMF Board of Directors. Decisions of the Board are final. A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of donor recommendation.
DMF will NOT accept DESIGNATED funds; it will, however, allow for recommendations. There is no guarantee that the donor recommendation will be met. By allowing recommendations, however, the DMF board is expressing its intention to adhere to donor’s wishes.
A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer’s own dependant.
The donors may NOT recommend their own dependents to be recipients of their funds. A reciprocation of donations between families is disallowed. The DMF Board of Directors reserves the right to NOT award scholarships if any unethical or fraudulent practice is suspected, including but not limited to “sponsorship swapping.”
If a student is awarded a scholarship and leaves the school but has unused tuition scholarship funds, the school must return the unused tuition scholarship funds to Dynamite Montessori Foundation and it can be used as the STO determines.
Scholarship distribution data by family income for 2023
The total dollar amount of scholarships paid to students with family income up to 185% of poverty were $7,975 and 9.98% for original and $6,525 and 9.35% for switcher.
The total dollar amount of scholarships paid to students with family income that is greater than 185% of poverty but not more than 342.25% of poverty level were $20,722.68 and 23.33% for original and $16,954 and 24.30% for switcher.
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