Amateur Sporting Contribution Tax Credit

This program is scheduled to sunset on August 28, 2025. As of August 29, 2025, the Department will no longer accept new applications or support contracts.

Please note that all existing project applications must have a fully executed Support Contract submitted by or on August 28, 2025. Any project that fails to meet this requirement will be withdrawn from the program.

Description

This program helps provide funding to local organizations, such as convention and visitors bureaus, to help attract sporting events to this state. Donors can make contributions to the organizations and receive a tax credit.

Do I Qualify?

Certified sponsors and local organizing committees.

How Do I Apply?

  1. Eligible Entity (Certified Sponsor or Local Organizing Committee) receives a donation.
  2. Eligible entity submits an application to DED along with 50% of the donation received.
  3. DED evaluates for eligibility.
  4. DED verifies cap space.
  5. If sufficient cap space is available DED issues credit to the initial donor.
  6. The applicant expends the donation on eligible costs to attract sports events to the state.
  7. If remaining cap is insuf- ficient the 50% donation received with the applica- tion is returned and the application is placed on administrative hold.
  8. If cap space becomes available, the application will be denied unless applicant submits a Request for Reactivation within 30 days of official notice.

Need Help?

If you have questions or need assistance:

Email: ecodev@ded.mo.gov

Phone: (573) 751-4962

Documents

Amateur Sporting Contribution Tax Credit Flow Chart

Amateur Sporting Contribution Tax Credit Application and Guidelines

Amateur Sporting Contribution Tax Credit Program Summary

Application Instructions