Neighborhood Assistance Program (NAP)
The Neighborhood Assistance Program (NAP) awards $2.5 million in tax credits annually for distribution by Indiana non-profit corporations as an incentive to help them leverage more donor contributions from individuals and businesses to fund certain neighborhood-based programs and projects benefitting local communities. 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 maximum tax credit award per organization per fiscal year is $15,000.00. Tax credits are distributed to donors at 50% of the contribution amount and are subtracted from a donor's state income tax liability.
To learn more about NAP, click on the "Introduction to NAP” section of the accordion below. To find an organization with available NAP credits near you, click on the “Local NAP Organizations” section below.
Click HERE to sign up for program updates and reminders.
ANNOUNCEMENTS
2025-2026 Closeout Report Due - September 30, 2026
Click here to submit.
2026-2027
The Application window for Program Year 2026-2027 is now closed. Applications were accepted through May 1, 2026. Please check back soon for updates on the selection process or for details about next year's application timeline.
| 2026-2027 Program Calendar | |
|---|---|
| July 1, 2026 | Program Year begins; first day to sell credits |
| Mid-July 2026 - TBA | Post-award webinar and donor reporting training |
| December 31, 2026 | 60% Benchmark credit sales due |
| January 15, 2027 | 60% Benchmark/First Half Donor Reports Due - 5:00 PM Eastern Time |
| April 1, 2027 | 100% Benchmark Credit Sales Due |
| April 16, 2027 | 100% Benchmark / Second Half Donor Report Due - 5:00 PM Eastern Time |
| June 30, 2027 | Program Year Ends; last day to sell credits if previous benchmarks(s) not met |
| September 30, 2027 | Closeout Reports Due - 5:00 PM Eastern Time |
2026-2027
Awards for the 2026-2027 Program Year can be found here: 2026-2027 NAP Awards Sorted by Organization
The Neighborhood Assistance Program (NAP) is a program of the State of Indiana, established by Indiana Code 6-3.1-9 and administered by IHCDA through approved local non-profit organizations. The purpose of the program is to provide a means for these organizations to fund certain neighborhood-based programs and projects that improve distressed neighborhoods and the lives of the families that live there by encouraging individuals and businesses to make donations in exchange for Indiana State tax credits.
Each year, IHCDA awards up to a total of $2.5 million in Indiana tax credits to qualifying organizations. Each prospective participant organization submits a project application to IHCDA in the spring and, if approved, is awarded an allocation of tax credits. The organization then distributes these tax credits as an incentive to individuals or businesses who donate to the organization.
All donor contributions raised in exchange for NAP credits go toward the program or project described in the organization’s application. 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 Indiana Department of Revenue (IDOR) manages the administration of NAP tax credits to donors. Twice a year, participating NAP organizations report donor information to IHCDA for all NAP credits they have distributed. Every January, IHCDA compiles a report with this donor information for every reported donation received by all NAP organizations during the prior calendar year and sends this information to IDOR as verification of donors’ eligibility to claim NAP tax credits on their Indiana State taxes.
A donor who receives NAP tax credits from an eligible non-profit organization may receive a reduction in their Indiana State tax liability valued at 50% of the amount of their donation. This means that if a donor contributes $200 and receives tax credits for their full donation, they can receive a $100 tax credit, which is applied against their tax liability on their Indiana State income tax return. A tax credit can only be claimed on the tax return corresponding to the calendar year in which the donation was made.
The maximum tax credit award per organization per program year is $15,000.00. The NAP program cycle follows the Indiana State fiscal year, which runs from July 1 through June 30 of the following calendar year.
Benchmark Reporting
- NAP Reporting Instructions
- 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 Sample Closeout Report (2022-2023)
UNDER CONSTRUCTION!!
For more information about NAP, please contact:
Antonio Rodriguez
Community Development Grants IDA/NAP Analyst
NAP@ihcda.in.gov