Section 19 Neighborhood Assistance Program

• Library: Urban Development Subdivisions, and Annexations (2011 Ed.)

The Neighborhood Assistance Act, §§ 32.100–32.125, RSMo 2000 and Supp. 2010, provides state tax credits to businesses donating cash, labor, or services to eligible not-for-profit groups located in any Missouri city or county. Although the NAP's (Neighborhood Assistance Program) broad eligibility categories encourage a variety of activities, prior approval of the DED is required for each project. Section 32.110, RSMo Supp. 2010. The DED similarly requires local government endorsement of the project. Id.

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