The Neighborhood Assistance Program (NAP) offers $2.5 million in tax credits annually for distribution by not-for-profit corporations. Organizations use NAP tax credits as an incentive to help them leverage more contributions from individuals and businesses for certain neighborhood-based programs and projects. Eligible projects include affordable housing, counseling, child-care, educational assistance, emergency assistance, job training, medical care, recreational facilities, downtown rehabilitation, and neighborhood commercial revitalization. All projects must benefit economically disadvantaged areas and/or persons. The NAP program follows the state fiscal year from July 1 to June 30. The maximum tax credit award per organization per fiscal year is $40,000.00. Tax credits are distributed to donors at 50% of the contribution amount and are subtracted from a donor's state income tax liability. Indiana Code 6-3.1-9 established the NAP program.
Want to learn more about the tax credits for your non-profit? Click here to access a program summary, contact the Community Programs Analyst at (317) 232-7777, or via email at NAP@ihcda.in.gov to learn about IHCDA's NAP Program and process.
UPDATE TO BENCHMARK REPORTING: Organizations that are ready to provide donation information for their 60% or 100% Benchmark report need to use https://online.ihcda.in.gov/ to complete those reports.
NAP Contact Information
Please email NAP@ihcda.in.gov with any questions.
2020-2021 Neighborhood Assistance Program
2020-2021 NAP Award Recipients - Sorted by Organization
2019-2020 Neighborhood Assistance Program
- 2019-2020 NAP Award Recipients - Sorted by Organization
- 2019-2020 NAP Program Manual
- 2019-2020 NAP Application
- 2019-2020 NAP Application Resource
- NAP Reporting Instructions - Updated December 19, 2019
- 2019-2020 Post-Award Presentation Slides
- 2019-2020 Post-Award Presentation Video
- NAP Frequently Asked Questions - Updated December 19, 2019
2019-2020 Closeout Report
All organizations that were awarded and sold 2019 NAP Credits are required to complete the Closeout Report by September 30, 2020. This report is in addition to the 60% and 100% Benchmark reports. Organizations that submit late Closeout Reports will lose eligibility for the 2021 program round; failure to submit any Closeout Report will result in losing eligibility for the 2021, 2022 and 2023 program rounds.
Click here to access the 2019-2020 NAP Closeout Report
- NAP Donor Contribution Form - updated July 21, 2020
- NAP Donor Acknowledgement Form
- NAP FAQ - June 30, 2020
- NAP Reporting Instructions