Neighborhood Assistance Program (NAP)

The Department of Economic Development is currently accepting application for the FY2025 cycle through May 1, 2024. To prepare your application, please review the requirements documents below.

Eligible Applicants:

• Not-for-profit corporations organized under Chapter 355, RSMo;
• Organizations holding a 501(c)(3) ruling from the IRS; and
• Missouri businesses (Special conditions apply. Please see the NAP Guidelines for details.)

Eligible Donors:

The Department of Economic Development (DED) will issue 50% or 70% tax credits to an eligible taxpayer who makes a qualified contribution to an approved Neighborhood Assistance Program (NAP) projec​t. 

• Businesses
• Individuals who operate a sole proprietorship, operate a farm, have rental property or have royalty income. 
• Shareholders in an S-corporation, a partner in a Partnership or a member of a Limited Liability Corporation.

NAP Priorities:

While many types of projects qualify for the Neighborhood Assistance Program, the Department of Economic Development is giving priority consideration to organizations implementing:

• Job training projects that: support the development of a well-trained, well-educated workforce; address the gap between available jobs and qualified workers; align training programs to the needs of the community and its businesses; and/or focus on high demand post-secondary job certifications; and/or,
• Education projects that: prepare underserved youth for post-secondary opportunities; increase rates of adult literacy and high school equivalency attainment; and/or provide early childhood programming for low-income families; and/or,
• Applicants submitting from geographic areas of the state previously underrepresented in NAP award share as compared to the number of individuals in poverty for the area. Please see the NAP Guidelines for details.