Children, Youth and Family Services Board of Directors

Neighborhood Assistance Tax Credits

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This year, Children, Youth and Family Services has been granted entry into the Neighborhood Assistance Program (NAP). The NAP encourages partnerships between the private and public sectors to assist the economically deprived. State tax credits are provided as an incentive for businesses and individuals to contribute directly to Children, Youth and Family Services. As a participant in the NAP, CYFS has received an allotment of tax credits to distribute amongst our donors.

Information for an Individual or Married Couple’s Donation

    • Tax credits against State tax liability may be awarded to individuals who donate cash (check or credit card) or marketable securities to CYFS.
    • The minimum donation for an individual or married couple is $500 dollars.
    • The value of the NAP tax credit is 40% of the donation value:
          o Example: Minimum donation: $500 x 0.40 = $200 tax credit

Information for Business and Trust Donations

    • Tax credits against State tax liability may be awarded to businesses and Trusts for donations in the form of cash, goods, stock, real estate, professional services, contracting services, or the rent/lease of a non‐profit’s building facilities.
    • The minimum donation for a business or Trust is $1,000
    • The maximum donation for a business or Trust is $437,500
    • The value of the NAP tax credit is 40% of the donation value:
          o Example: Minimum donation: $1,000 x 0.40 = $400 tax credit


General Information about NAP Tax Credits

    • CYFS is only awarded a set amount of tax credits, and cannot, therefore, guarantee credits can be awarded for all eligible donations.
    • CYFS can offer tax credits between July 1st and December 31st, 2011, and again between January 1st and June 30th, 2012. For tax purposes, all donations must be paid in full inside one of these time periods.
    • In order to be eligible, gifts cannot be designated for a specific use by the donor.
    • Following an eligible donation, a one‐page form must be completed by the donor and CYFS and mailed to NAP for processing by CYFS. NAP will then mail tax credit documentation directly to the donor.
    • Earned NAP tax credits have a 5 year carry‐forward period, in case they are not used in the tax year in which they are earned
    • Donations used for NAP tax credits are still eligible to be claimed as charitable contributions on federal taxes.

If you are interested in taking advantage of this opportunity and making an eligible donation to CYFS, please contact Erin Garvey at
296-4118 ext 233 to request the necessary form.