Provider
PA Department of Community and Economic Development
Application Deadline
May 29, 2026 at 5 PM
Summary
NAP is a tax credit program to encourage businesses to invest in projects which improve distressed areas. The NAP program is exclusively for 501(c)(3) organizations and helps those nonprofits complete vital community projects by providing tax credits to businesses that contribute to those efforts. The goals of NAP are to provide resources to assist neighborhoods and communities with fiscal difficulties, encourage positive health outcomes, and address the safety and welfare of their residents. As a result, NAP encourages communities to pursue and achieve fiscal well-being and self-sufficiency. These Programs are intended to benefit low-income populations. Applicants’ proposed projects must not result in the displacement or forced relocation of low-income individuals or households.
Common Eligible Projects
In FY2026-27, the Department will prioritize applications that align with the vision and goals of newly developed Commonwealth’s Housing Action Plan & Economic Development Strategy in addition to childcare. These priorities include:
- Affordable Housing Development
- Affordable Housing Support Services
- Access to Affordable and Reliable Childcare
Eligible projects must be geographically specific and serve a low-income population. Within the NAP program there are four subprograms – Neighborhood Assistance Program (NAP)(up to 65% tax credit), Special Program Priorities (SPP)(up to 90% tax credit), Neighborhood Partnership Program (NPP)(up to 90-95% tax credit) and Charitable Food Program (CFP)(up to 65% tax credit).
More Information
https://dced.pa.gov/programs/neighborhood-assistance-program-nap/