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Student Fees (Tax Credits), Fines and Charges - Temporary

Section J - Students

Regulation Title: Student Fees (Tax Credits), Fines and Charges - Temporary
Regulation Code: JQ-R1-T

Print Version (in PDF)

District procedures for processing refund requests

For the duration of this temporary regulation, the School Site Council may approve the issuance of a refund of fees associated with cancelled activities directly related to COVID19 to the extent of the school’s available fund balance in the related activity or in undesignated. This may also include consideration of requests made by or on behalf of graduating high school seniors who will not be able to utilize these funds, to recoup monies paid, as follows:

  1. Refund of Fees for Student Travel/Events cancelled due to COVID19 --Funding source: Student Activities Fund 850

    The student club must vote to approve the issuance of a refund associated with cancelled activities directly related to COVID-19 to the extent of the club’s available fund balance.

  2. Refund of Fees for Student Travel/Events cancelled due to COVID19 --Funding source: Auxiliary Fund 525 and/or Gifts & Donations Fund 530

    The principal has the authority to approve the issuance of a refund associated with cancelled activities directly related to COVID19 to the extent of the school’s available fund balance.

  3. Refund of Fees for Student Travel/Events cancelled due to COVID19 --Funding source: Tax Credit Fund 526

    If a school raised only enough tax credit donations to cover a payment to a travel vendor and has postponed or cancelled the trip, and there are no excess funds on hand and available to issue any refunds from the original account, for the duration of this temporary regulation, the site council may issue refunds from the school’s undesignated tax credit accounts, if available.

Refund Requests

Refund requests must be submitted in writing no later than May 31, 2021 and directed to the school’s Principal. The Principal (or designee) will route requests to the appropriate approver based on funding source.  Site councils, student clubs or the Principal must make a determination and notify the donor within 30 calendar days of the receipt of the written request. Payments will be processed immediately following the determination. This Regulation will expire June 30, 2021.

Arizona Department of Revenue Tax Credit Guidelines

Individuals receiving refunds bear sole responsibility for accurate reporting of tax credit donations. The State of Arizona Department of Revenue Tax Credit Guidelines are available at: https://azdor.gov/sites/default/files/media/PUBLICATION_guideline-public-school-ECA-tax-credit.pdf

Reviewed:     November 4, 2011 [Friday Report]
Adopted: June 4, 2020 [SLT Review]
Revised: August 12, 2020
Revised February 9, 2021
Expires: June 30, 2021

Cross Ref:
JQ – Student Fees (Tax Credits), Fines and Charges

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