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. Tax credits are distributed to donors at 50% of the contribution amount and are subtracted from a donor's state income tax liability.

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