AZ - ARS 43-1089.01 extracurricular activities Tax Credit

[AZ-Tax]

I was contacted by a Youth Football League Organization located in greater Phoenix about if they qualify for a tax credit under ARS 43-1089.01 (Arizona Revised Statute @ 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs.). From what I read of the statue, the organization must be a public school or charter school for which the Youth Football League is neither. Does any AZ preparers know any different?

[Burke]

I do not, but it only makes sense to restrict this to public schools/entitites. I can't see taxpayer monies being used to subsidize this expense for a private venture.