PA Department of Community and Economic Development
May 30, 2025 at 5 PM
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.
Eligible NAP activities include Affordable Housing Programs, Community and Civic Engagement, Community Economic Development, Community Services, Crime Prevention, Education, Job Training, Neighborhood Assistance, Neighborhood Conservation, and Transportation.
Eligible projects must be geographically specific and serve a low-income population. Within the NAP program there are four subprograms – Neighborhood Assistance Program (NAP)(65% tax credit), Special Program Priorities (SPP)(90% tax credit), Neighborhood Partnership Program (NPP)(90-95% tax credit) and Charitable Food Program (CFP)(65% tax credit).
https://dced.pa.gov/programs/neighborhood-assistance-program-nap/