we see no constitutional difference between a credit and a deduction, we would also be forced to rule that deductions for charitable contributions to private schools were unconstitutional because they too, would amount to the laying of a tax. This we decline to do. We find no violation of article IX, § 10 of the Arizona Constitution. Anti-Gift Clause ¶ 51 Under article IX, § 7, the state shall not “give or loan its credit in the aid of, or make any donation or grant, by subsidy or otherwise, to any individual, association, or corporation.” We have upheld giving when the state action served a public purpose and adequate consideration was provided for the public benefit conferred. See Wistuber v. Paradise Valley Unified Sch. Dist., 141 Ariz. 346, 348-49, 687 P.2d 354, 356-57 (1984) (<HOLDING>). ¶ 52 This constitutional provision was
holding that expert report that sufficiently addressed certain claims against doctor employed by professional association was sufficient as to claims against professional association based on doctors negligence because the doctors negligence is imputed to the association under the professional association act holding that a twoyear suspension of visitation privileges did not violate either the first amendments right to freedom of association holding that the retroactive application of a nevada exemption did not violate the contracts clause holding that state payment of portion of teacher association presidents salary did not violate antigift clause holding that a nocontact order did not violate the right to freedom of association