2025–26 cycle closed. The next NAP application window opens Fall 2026. Register your interest now to be first in line. Talk to Dani →
✓ First NAP Partner Committed for 2026–2027 Cycle · Next Cycle Opens Fall 2026 · PA-Based Businesses

Your $100,000 commitment could cost
as little as $10,000.

Pennsylvania's Neighborhood Assistance Program (NAP) returns up to 90% of your contribution as a state tax credit. For qualifying Founding Sponsors at Pennsylvania's 1st Neuroinclusive Planned Community, a four-year $100,000 commitment to Pennsylvania's first neuroinclusive planned community could have a net cost of approximately $10,000 after tax credits.

The Math

90%
Maximum PA Tax Credit
Special Program Priorities track
$10K
Estimated Net Cost
On a $100K, 4-year commitment
5 yrs
Credit Carry-Forward
Transferable to another PA taxpayer in many cases
1 step
FPC Applies First
No separate sponsor application

How the Neighborhood Assistance Program Works

A PA state tax credit designed specifically for businesses investing in community development.

The Neighborhood Assistance Program is administered by the Pennsylvania Department of Community and Economic Development. It was designed to incentivize business investment in community development projects — including neuroinclusive housing under the Special Program Priorities (SPP) track.

1

FPC applies for project approval.

Front Porch Cohousing files the NAP application for Pennsylvania's 1st Neuroinclusive Planned Community as a qualifying project under the SPP track. We handle all paperwork, filings, and compliance — not your company.

2

Your company makes a contribution commitment.

Most Founding Sponsors commit $100,000 over four years ($25,000 annually). Larger commitments, such as the Cornerstone Sponsor tier at $50,000 annually ($200,000 total), are welcome and increase your recoverable credit.

3

The Commonwealth approves the credit.

Once your contribution is documented, PA DCED issues your tax credit certificate — up to 90% of your contribution under the SPP track.

4

Your company applies the credit against PA state tax liability.

The credit reduces your state tax bill directly. Unused credit can be carried forward for up to 5 years, or — in many cases — transferred to another Pennsylvania taxpayer.

5

FPC deploys your capital to Pennsylvania's 1st Neuroinclusive Planned Community.

100% of your contribution goes to the project. The administrative burden of NAP participation is handled by FPC.

No separate sponsor application. No compliance paperwork on your end. FPC manages the full NAP process. Your team sees one commitment document, one contribution schedule, and one tax credit certificate per year.

What NAP Funding Can Cover

NAP funding supports more than just bricks and mortar.

NAP was designed to build the capacity of community-based organizations to serve distressed populations. Your contribution to Pennsylvania's 1st Neuroinclusive Planned Community can support both the physical community and the programs that make it a real neighborhood:

P

Place

Construction, site work, and infrastructure at Pennsylvania's 1st Neuroinclusive Planned Community

P

Programs

PORCH℠ framework delivery, resident matching and intake, community-building services

P

People

Staffing and training to deliver the services that make neuroinclusive cohousing work

P

Partnership

Family education, support services, and the replicable model other PA communities will adopt

Your capital funds outcomes for the residents of Pennsylvania's 1st Neuroinclusive Planned Community — a standard that maps directly to NAP's core purpose of strengthening Pennsylvania communities through place-based, population-focused investment.

See Your Net Cost

Use the calculator below to model a sample NAP commitment. For a detailed projection and full eligibility review, use the full calculator tool → or schedule a call with Dani.

$25K$500K
$10K$500K
Total Contribution$100,000
Maximum State Tax Credit (90%)$90,000
Net Cost to Business$10,000
Effective Annual Cost (over 4 yrs)$2,500
Credit Carry-Forward (if applicable)None — fully absorbed

For full modeling including transferability and fiscal-year timing, use our detailed tax credit tool →

Is Your Business Eligible?

NAP tax credits are available to businesses with Pennsylvania state tax liability.

Your business qualifies if:

  • You have Pennsylvania corporate net income tax, capital stock/franchise tax, bank and trust company shares tax, insurance premiums tax, or similar PA state tax liability
  • You are willing to make a cash contribution to a DCED-approved NAP project (Pennsylvania's 1st Neuroinclusive Planned Community qualifies)
  • You can commit to a contribution schedule aligned with your fiscal year

Your business may also benefit even if:

  • ·Your PA tax liability is lower than the credit earned — credits carry forward up to 5 years
  • ·You don't directly owe PA tax — credits may be transferred to another Pennsylvania taxpayer in certain structures (consult your tax advisor)

Not sure if you qualify? A 30-minute call with Dani can confirm your eligibility and model your specific scenario. Schedule a call →

The 2025–26 Cycle Has Closed. The Next Cycle Opens Fall 2026.

NAP operates on an annual application cycle. The May 29, 2026 deadline has passed. Front Porch Cohousing is now preparing for the 2026–27 NAP cycle, which is expected to open in Fall 2026. Registering your interest now ensures you receive early notification and have the full lead time needed to complete the two required pre-filing steps before the next deadline.

For the 2026–27 cycle, the same requirements will apply:

  • ·Contributor Commitment Agreement Form: signed by both the applicant and the business (Appendix D of DCED guidelines)
  • ·Electronic Tax Clearance Form for Tax Credits: filed with PA Department of Revenue prior to the application deadline (allow 2–4 weeks)
  • ·15-month activity window: contributions made to FPC during the approved program year

Register your interest now. We will contact you as soon as the Fall 2026 window opens so you have the full lead time needed to participate in the next cycle.

Questions about the NAP program or your eligibility? Book a call with Dani →

Where Your Capital Goes

  • Funds a project-restricted capital campaign (required for NAP compliance)
  • Directly supports the build of Pennsylvania's first neuroinclusive planned community
  • Supports both physical construction AND the programmatic delivery that makes Pennsylvania's 1st Neuroinclusive Planned Community a real neighborhood
  • Earns permanent recognition on the Founding Sponsors Walkway alongside cash sponsors
  • Is fully documented for both your tax filing and your corporate CSR reporting
See the full Pennsylvania's 1st Neuroinclusive Planned Community capital campaign →

Every partnership path earns recognition on the Founding Sponsors Walkway — the engraved paver path between the coliving homes at Pennsylvania's 1st Neuroinclusive Planned Community. Cash sponsors, technology partners, tax credit partners, and Forever Funders all receive permanent recognition, calibrated to the scale of their contribution. The pavers are designed and engraved by Paver Art of Lindenwold, NJ — the Northeast's premier engraved paver specialists.

Can I combine NAP with a Founding Sponsorship?

Yes — through the Cornerstone Sponsor tier. Founding Sponsors whose tax structure fits the $50,000/year × 4 years commitment level ($200,000 total) can stack NAP tax credits onto their Satell Institute commitment.

The Cornerstone Sponsor structure:

  • $200,000 commitment over 4 years (vs. standard $100,000 Founding Sponsor)
  • Contribution designated to the Pennsylvania's 1st Neuroinclusive Planned Community capital project (project-restricted)
  • 90% recoverable through PA NAP tax credit
  • Net cost: approximately $20,000 over four years
  • Full Satell Institute benefits retained: CEO peer network, Walkway recognition, first-mover legacy
  • Premium paver placement on the Founding Sponsors Walkway
  • Direct impact on Pennsylvania's 1st Neuroinclusive Planned Community construction and programming

The standard Founding Sponsor tier at $25K/year × 4 years remains fully available for sponsors who prefer unrestricted giving or whose commitment capacity fits the foundational tier. Cornerstone is the optional premium upgrade for businesses whose tax structure makes the stacking worthwhile.

Discuss the right structure for your company on your discovery call.

Learn more about the Cornerstone Sponsor tier →

Let's Model Your Specific Scenario

The fastest way to know whether NAP works for your business is a 30-minute conversation. Dani Vickers will walk through your tax structure, model your net cost, and explain the timeline — no pressure, no pitch deck.

NAP Inquiry Form

Privacy: All inquiries are kept strictly confidential. Financial information shared in your call is never shared outside the FPC leadership team and your designated tax advisor.

Latest Updates

Momentum in Motion

April 2026Milestone

First NAP Tax Credit Partner Commits for 2026–2027 Cycle

A Pennsylvania-based member of our Allied Partners group has committed as Front Porch Cohousing's inaugural NAP Tax Credit Partner, participating in the Commonwealth's 2026–2027 Neighborhood Assistance Program funding cycle for Pennsylvania's 1st Neuroinclusive Planned Community. Combined with our first Satell Institute Founding Sponsor, FPC now has anchor commitments across two distinct partnership tracks — early validation of the landmark proof of concept we're building in Bucks County.

April 2026Milestone

Our First Founding Partner Has Committed

We are proud to announce that our inaugural Founding Sponsor has made their commitment — joining the cohort of ten business leaders who will make Pennsylvania's 1st Neuroinclusive Planned Community a reality. Nine slots remain.

March 2026Property

Agreement of Sale Executed for Hilltown Township Site

Front Porch Cohousing holds equitable interest in a 7-home parcel in Hilltown Township, Bucks County through our executed Agreement of Sale. The site is identified — the design is complete.

February 2026Recognition

Front Porch Cohousing Accepted into the Satell Institute

Front Porch Cohousing has been accepted as a Satell Institute member organization, connecting our Founding Sponsor program to a network of CEO-driven corporate philanthropy across the Philadelphia region.