APPLICATION SUBMISSION UPDATE: The deadline for the NAP Special Cycle has been extended. We will continue to accept NAP applications through May 14, 2021 at 11:59 pm. This extension is for NAP projects only. Unfortunately, due to program cap limits, we will not be accepting additional YOP applications. Applications must be submitted with all supporting documents, via email to firstname.lastname@example.org.
We have learned some applicants have experienced delays receiving local government agencies’ signatures on the required Local Government Certification form. Due to the first come, first awarded nature of the NAP/YOP Special Cycle, and to make sure that applicants aren’t disadvantaged due to these delays outside of their control, applicants may submit their applications prior to receiving the Local Government Certification form, provided that the application is otherwise complete and the applicant submits the completed Local Government Certification to DED no later than May 14, 2021 at 11:59p.m. CDT.
The Department of Economic Development (DED) is opening a special cycle of the Neighborhood Assistance Program (NAP) and the Youth Opportunities Program (YOP). This special cycle focuses on assisting organizations that provide critical services to at-risk youth across the State. Other priorities include job training and crime prevention programs. Remaining resources will be available for other eligible service areas.
NAP and YOP are tax credit for contribution programs. Approved applicants are awarded state tax credits to help attract eligible donors who would be able to, in effect, redirect their Missouri tax dollars to approved projects. Organizations conduct fundraising activities, where tax credits are offered as an incentive to donate, to raise the dollars necessary to implement the project.
The total amount of NAP tax credits available for award through this special cycle is $16 million, consisting of $10 million in 50% credits and $6 million in 70% credits. Seventy percent (70%) credits are reserved for projects located in rural communities (cities, towns, or villages) with populations of 15,000 or less (with the exception of Clay, Jackson, St. Charles and St. Louis counties).
The total amount of YOP tax credits available through this special cycle is $5.8 million. Additional priority is given to projects in areas with a higher incidence of crime, violence, and poverty, and to local, neighborhood, and community-based projects.
For more information about this program, contact us at email@example.com.
For assistance in filling out the application, please view this recording of our Virtual Application Workshop.
Applicant Eligibility – Who Can Apply
- Organizations with a current NAP project are not eligible to apply for special cycle NAP tax credits unless the project ended on or before 3/31/21. Organizations with NAP projects ending 6/30/21 or 12/31/21 will be eligible to apply for the FY 2022 cycle, scheduled to open in summer 2021.
- Organizations with a current YOP project are not eligible to apply for special cycle YOP tax credits unless the project ended or will end on or before 9/30/21. Organizations with YOP projects ending 12/31/21 through 6/30/22 may be eligible to apply for the CY 2022 cycle, scheduled to open in late fall 2021.
- NAP Eligible Entities
Nonprofit Organizations located in and incorporated to do business in Missouri, with a local Board of directors, that is one of the following:
- Holds a 501(c)(3) IRS tax exempt ruling; or
- Incorporated as a nonprofit corporation pursuant to Chapter 355, RSMo, and eligible for 501(c)(3) status; or
- Designated as a community development corporation under Title VII of the Economic Opportunity Act of 1964.
Faith-based Organizations may qualify for NAP if the nonprofit organization and additional criteria are met, as detailed in the program guidelines.
Missouri Businesses implementing projects that meet an identified community need and fall outside the company’s normal scope of operations.
- YOP Eligible Entities
Nonprofit Organizations and Corporations located and incorporated to do business in Missouri, with a local Board of Directors.
Local Governments may qualify for YOP for projects that fall under an eligible YOP category and are outside the scope of normal government functions.
Missouri Businesses implementing projects that meet an identified community need and fall outside the normal scope of business, with the exception of internship/apprenticeship projects.
Schools may qualify for YOP if the project:
- Addresses an identified need in the community;
- Falls under an eligible YOP category; and,
- Supports an extracurricular activity outside the normal or regular (core) school curriculum.
Faith-based Organizations may qualify for YOP if the nonprofit organization and additional criteria are met, as detailed in the program guidelines.
Eligible Project Types and Categories
An application may be submitted for a capital campaign project OR a service delivery project.
- Eligible NAP Project Categories
Applications to NAP must provide services under one of the five categories below, as defined in the program guidelines. For capital projects, the use of facility to be acquired, constructed, or renovated must be substantially dedicated to providing services under one of the five categories.
- Community Services
- Crime Prevention
- Job Training
- Physical Revitalization
- Eligible YOP Project Categories
Applications to YOP must provide services under one of the categories below as defined in the program guidelines. For capital projects, the use of facility to be acquired, constructed, or renovated must be substantially dedicated to providing services under one of the categories.
- Degree Completion
- Youth Club of Association
- Mentor and Role Model
- Substance Abuse Prevention
- Violence Prevention
- Youth Activity Center
- Conflict Resolution