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Institute For Better Education
921 N. Swan Rd.
Tucson, Arizona 85711
520.512.5438
services@ibescholarships.org
EIN: 23-7102832

A.R.S 43 - 1603: A School Tuition Organization cannot award, restrict or reserve scholarships solely on the basis of a donor recommendation.A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.