Pursuant to A.R.S. §43-1089.01, an individual may claim a nonrefundable tax credit for making cash contributions or for certain fees paid to a public school located in Arizona for the support of extracurricular activities or character education programs. This tax credit is commonly referred to as the “extracurricular activity tax credit”. The Arizona Department of Revenue has released guidelines to assist public schools in understanding their statutory requirements pertaining to extracurricular tax credit monies.