| InstituTion | Affiliate eligible for qtr? | Affiliate's dependents eligible for qtr? | 
|---|---|---|
| Abrazo Health | Yes | Yes | 
| Association of Universities for Research in Astronomy (AURA) Observatory/National Optical Astronomy Observatory (NOAO)/Kitt Peak Observatory | Yes | Yes | 
| Arizona Geological Survey | Yes | Yes | 
| Arizona Senior Academy | No | No | 
| Banner University Medical Group—Clinical Faculty (Tucson, Tucson-South, Phoenix)  | 
			Yes | Yes | 
| Barrow Neurological Institute (Phoenix) – Clinical Faculty | Yes | Yes | 
| Campus Research Corporation | Yes | Yes | 
| Canyon Ranch | No | No | 
| HonorHealth | Yes | Yes | 
| Hospice of the Valley (Phoenix) – Clinical Faculty | Yes | Yes | 
| Max Planck Institute | No | No | 
| Mayo Clinic/Scottsdale – Clinical Faculty | Yes | Yes | 
| National Radio Astronomy Observatory | Yes | Yes | 
| National Weather Service | Yes | No | 
| Osher Lifelong Learning Institute | No | No | 
| Phoenix Children’s Hospital – Clinical Faculty | Yes | Yes | 
| Phoenix VA Health Care System (Carl T. Hayden VA Medical Center) – Clinical Faculty | Yes | Yes | 
| Reserve Officers Training Corps | Yes | Yes | 
| Southern Arizona VA Health Care System (Tucson) – Clinical Faculty | Yes | Yes | 
| St. Joseph's Hospital and Medical Center (Phoenix) – Clinical Faculty | Yes | Yes | 
| T-Gen | No | No | 
| Tucson Medical Center – Clinical Faculty | Yes | Yes | 
| University of Arizona Applied Research Corporation | Yes | 
			 Yes  | 
		
| University of Arizona Foundation | Yes | 
			 Yes  | 
		
| U.S. Fish and Wildlife Service | Yes | No | 
| U.S. Geological Survey | Yes | No | 
| Valleywise/District Medical Group | Yes | Yes | 
| Vatican Observatory Research Group – Steward Observatory | Yes | Yes | 
Employees of these organizations who use QTR will be taxed by their employer and the QTR benefit will be included as part of their W-2 wages.
Each recipient of tuition reduction is strongly encouraged to discuss all questions related to tax liability, or the amount that may be owed in taxes, with a tax advisor.
Rev. 1/26/2023