NAP Tax Credits
What are NAP Tax Credits?
NAP tax credits allow a part of your state income tax to be directed to a nonprofit. Your donation would go towards supporting low-income seniors through St. Andrew's Charitable Foundation's Circle of Care and Healthy Foods programs.
Who is eligible for NAP Tax Credits?
Any Missouri person, firm or coporation in business including:
- Individuals with income from royalties or rental property
- Sole proprietors
- Corporations
- S-corporations
- Partnerships
- Limited liability corporations
- Farm operations
How can you benefit from NAP Tax Credits?
For every NAP dollar you donate to St. Andrew's Charitable Foundation, you could get 50% back in the form of a state income tax credit.
Examples of How NAP Tax Credits Are Computed:
Donation Amount | $1,000.00 | $2,500.00 | $5,000.00 | $10,000.00 | $25,000.00 |
---|---|---|---|---|---|
50% State Tax Credit | $500.00 | $1,250.00 | $2,500.00 | $5,000.00 | $12,500.00 |
Federal charitable deduction based on 35% tax bracket | $350.00 | $875.00 | $1,750.00 | $3,500.00 | $8,750.00 |
MO charitable tax deduction based on 6% state tax bracket | $60.00 | $150.00 | $300.00 | $600.00 | $1,500.00 |
Reduced Federal deduction for State tax based on 35% Federal tax bracket | Add back $175 | Add back $437.50 | Add back $875 | Add back $1,750 | Add back $4,375 |
Out of pocket | $265.00 | $662.50 | $1,325.00 | $2,650.00 | $6,625.00 |

How do NAP Tax Credits Work?
- Make a donation of $1,000 or more to St. Andrew's Charitable Foundation.
- St. Andrew's will provide a simple application for you to complete and return to us.
- We will validate all forms and forward them to the MO Department of Economic Development (DED).
- The DED will process the application and send you the Certificate of Eligibility and MO tax credit form for your State tax return.
- St. Andrew's Charitable Foundation will accept donations in the form of cash, check, credit card, publicly traded stocks or bonds.
- Tax credits may be used for the tax year in which the donation is made or may be carried forward 5 consecutive years.
APPLICATION
NAP Information
For more information contact Jack Zimmerman at (314) 802-0273 or [email protected].
You can also visit the Missouri Department of Economic Development's website at https://ded2.mo.gov/neighborhood-assistance-program.