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        Corporate and/or business checks are not eligible. (A.R.S. 43-1089(E) defines extracurricular activities as school sponsored activities that require enrolled students to pay a fee in order to participate. The activities must supplement the school's education program. Recreational, amusement or tourist events and/or student trips are not eligible for tax credit.) I understand that I must make the contribution on or before April 15, 2019 in order to qualify for the tax credit in the 2018 taxable year.