Missouri Neighborhood Assistance Program (NAP) Tax Credit
Join Kansas City Companies in Keeping Families First
First Call educates families about addiction, and empowers them to live their most healthy and productive lives. We know that for every one person fighting substance use disorder, 10 others are impacted. That is why our Family Services programs help those facing a loved one’s substance use disorder in the Kansas City area. Our programs include How to Cope for adults; Caring for Kids for young children and teens; extended support sessions, and an alumni group. In 2018, the agency also launched How to Care, a two-part training meant for caretakers (foster parents, adoptive parents, grandparents, CASA volunteers, teachers) of children impacted by familial substance use disorder.
Partner with First Call Family Services as we work to expand services programming to add more staff, more extended support sessions, and more partnerships with schools. When you utilize the Neighborhood Assistance Program (NAP) Tax Credit, you become a part of a team working together to help communities across Kansas City remain strong and vibrant in the face of addiction.
What are Neighborhood Assistance Program (NAP) Tax Credits?
First Call Family Services has been approved by the Missouri Department of Economic Development, from now until December 31, 2021, to participate in the Neighborhood Assistance Program (NAP) Tax Credits. This allows eligible donors to contribute to programs for families impacted by addiction while receiving a tax credit equal to 50% of their donation to be used toward their Missouri state taxes. For example, a gift of $10,000 to Family Services will receive a Missouri state tax credit of $5,000. This credit is in addition to the usual federal and state charitable deductions. First Call was awarded $155,645 in state tax credits in January 2019.
Who are eligible donors?
Any qualified person, firm or corporation in business in Missouri is eligible to receive credits, including:
Individuals with income from royalties or rental property
Small business corporations
Limited liability corporations/partnerships
Individual partners in a partnership or shareholder in an S-Corporation
Detailed NAP Eligibiity Guidelines.
What size contribution is required to take advantage of the NAP Tax Credits
from First Call?
We are grateful for all gifts to First Call. The minimum donation we require to receive Missouri NAP Tax Credits from First Call is $1,000. Tax credits are not sellable, transferable, or refundable.
When may the credits be claimed?
The credit may first be claimed on taxes due for the year the contribution was made, and extends for five additional tax years. The tax credit is only to be claimed on taxes due for that period, and any credit not claimed in that time will automatically be forfeited. The credit may not be used to offset taxes due for periods prior to the year of contribution.
How do I receive and use my tax credits?
The process is simple:
Make an eligible contribution to First Call Family Services and request the NAP credit. Qualified contributions include cash, stocks, or bonds.
Complete and return a notarized tax credit application form, provided by First Call. You may also receive a tax credit application from the Department of Economic Development.
The Missouri Department of Economic Development will issue tax credits to you, which can be filed with your Missouri business income tax return. Current NAP rules require the tax credit application be submitted to DED within one year of the date or the right to the credit is forfeited.
How do I find out more information?
For more information, please contact Sarah Link Ferguson, Development Officer, at firstname.lastname@example.org, or 816-800-8048. You can also visit the Missouri Department of Economic Development's website.
This information is not intended to serve as legal or tax advice. Prospective donors should consult their own tax
advisers concerning the application of the NAP Tax Credit rules to their particular situations.
Thank you for helping the families we serve.