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The Arizona Leadership Foundation offers scholarships through Arizona’s Corporate Income Tuition Tax Credit (CTC) Scholarship Program and the Disabled and Displaced Corporate Income Tax Credit Program. These Arizona programs are education plans designed to help low-income families and families with disabled/displaced children obtain the best education for their children. Participating corporations receive a 100% tax credit. Eligible corporations include: Class C corporations, Insurance Carriers and S-Corporation Owners or LLC’s that elect to file as S-Corporations.