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.
2021-2022 Neighborhood Assistance Program
2021-2022 NAP Application. Only online applications will be accepted. Completed applications are due by Monday, May 17th, at 5:00 ET
IHCDA will host a webinar on Thursday, April 29th at 11:00 am ET to review the application and ujpdates made to the program manual from last year. The webinar will be recorded and posted to this page within a few days of this event for anyone unable to attend. The webinar can be accessed here.
2020-2021 Neighborhood Assistance Program
2020-2021 NAP Award Recipients - Sorted by Organization
2020-2021 100% Benchmark Report
Agencies have until March 31, 2021 to distribute 100% of their 2020-2021 NAP credits. The 100% benchmark report is due in IHCDA Online by Monday, April 19, 2021, at 5:00 PM EST. Any organizations that fail to distribute 100% of their credits, or that fail to submit their 100% benchmark report, or submit an incomplete benchmark report showing less than 100% of their credits being distributed, will lose eligibility for 2021-2022 credits.
Click here to access the list of organizations that have sold 100% of their tax credits through April 9, 2021
Click here to access the NAP Reporting Instructions
Click here to access IHCDA Online
2020-2021 Closeout Report
The NAP Expenditure Closeout Report is due in Jotform by Monday, September 27th at 5:00 PM EST. Any organizations that fail to submit their report on time will lose eligibility for 2022-2023 credits; failing to submit a Closeout Report entirely will lead to loss of eligibility for the 2022, 2023, and 2024 NAP Tax Credits
Click here to access the Jotform reporting system.
Click here for a recording of the Closeout Report webinar
Click here for the slides of the Closeout Report webinar
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
- NAP Donor Contribution Form - updated July 21, 2020
- NAP Donor Acknowledgement Form
- NAP FAQ - June 30, 2020
- NAP Reporting Instructions