BROPHY COMMUNITY FOUNDATION
A School Tuition Organization*

Brophy Community Foundation must use at least 90% of its corporate contributions for tuition aid awards.
The tuition aid awards cannot exceed $4,200 for students in grades K-8 or $5,500 for students in grades 9-12.  After 2006, the maximum amount of the award is increased by $100.

Brophy Community Foundation is required to report to the Arizona Department of Revenue (ADOR), by June 30th of each year, specific information set forth in the law.

Brophy Community Foundation must verify that an independent review of financial statements was completed by a certified public accountant.

Brophy Community Foundation must allow the ADOR to verify that tuition aid awards were given to students attending qualified schools.

*A school tuition organization is a charitable organization exempt from federal taxation under section 501(c)(3) of the internal revenue code that allocates at least 90% of its annual revenue for tuition aid awards to students attending qualified schools without limiting availability to students of only one school.

QUALIFIED SCHOOLS
A “qualified school” is an Arizona non-governmental primary or secondary school that does not discriminate on the basis of race, color, handicap, familial status or national origin.

The qualified school must annually administer and make available to the public the aggregate test scores on a nationally standardized norm-referenced achievement test.

The teaching staff and any personnel that have unsupervised contact with students must be fingerprinted.

The qualified school must refund to the appropriate school tuition organization a prorated amount of a student’s tuition aid award if the student leaves the school before the end of the school year.


STUDENTS
The student’s family income may not exceed 185% of the income limit required to qualify a child for reduced price lunches under the national school lunch program.  The student does not have to claim this benefit to receive a tuition aid award.

A student may receive tuition aid who either:

• attended a public school as a full-time student for the first 100 days of the prior fiscal year and transferred to a qualified school, or
• enrolled in a kindergarten program of a qualified school.
  

Once a student receives tuition aid under this law and continues attending a qualified school, he/she continues to be eligible to receive tuition aid.
Students who receive tuition aid are allowed to attend any qualified school of their parent’s choice.