PA businesses: a$100,000 contribution costs you $10,000after the 90% NAP/SPP state tax credit.Application deadline: May 29, 2026.
Pennsylvania's Neighborhood Assistance Program (NAP) offers corporate sponsors up to a 90% state tax credit for contributions to approved nonprofit housing projects. There is no maximum — the larger your commitment to Hilltown Oaks, the larger your tax credit. Use the calculator below to see your numbers at any contribution level.
We submit our project application to the Pennsylvania Department of Community and Economic Development (DCED) for NAP/SPP approval. Our affordable housing project for adults with IDDs qualifies directly under the Special Program Priorities housing designation.
Once approved, DCED allocates tax credits to our project. We then present the opportunity to our corporate sponsors — you contribute to our approved project, not to a government program directly.
You make your contribution to Front Porch Cohousing. DCED issues your tax credit certificate. You apply the credit against your Pennsylvania state tax liability — reducing your net cost by up to 90%.
When you combine the Satell Institute's four-year Founding Sponsor commitment with the NAP tax credit, the economics become extraordinary. At any commitment level, up to 90% comes back as a Pennsylvania state tax credit — the larger the gift, the greater the impact and the greater the credit. There is no maximum contribution.
| $25K/yr | $100K/yr | $500K/yr | $1M/yr | |
|---|---|---|---|---|
| Annual Commitment | $25,000 | $100,000 | $500,000 | $1,000,000 |
| PA NAP Credit (90%) | − $22,500 | − $90,000 | − $450,000 | − $900,000 |
| Annual Net Cost | $2,500 | $10,000 | $50,000 | $100,000 |
| 4-Year Total | $100,000 | $400,000 | $2,000,000 | $4,000,000 |
| 4-Year Tax Credits | − $90,000 | − $360,000 | − $1,800,000 | − $3,600,000 |
| 4-Year Net Cost | $10,000 | $40,000 | $200,000 | $400,000 |
Illustrative examples at 90% SPP rate. Actual credits depend on DCED approval and individual tax situation. No maximum contribution.
Targets state-designated priority problems in distressed areas. Affordable housing for adults with IDDs qualifies directly under the SPP housing priority designation. This is the primary track Front Porch Cohousing is pursuing for our corporate sponsors.
Long-term collaboration between business, government, and community leaders. Ideal for Founding Sponsors who want to maximize their tax credit over a multi-year commitment aligned with our four-year Satell Institute sponsorship.
The base NAP program for projects serving distressed areas. Covers affordable housing, community services, crime prevention, education, and job training. Available as a fallback if SPP designation is not obtained.
Enter your intended contribution amount and select the NAP program track to see your estimated Pennsylvania tax credit and net cost.
Estimates are illustrative. Consult your tax advisor to confirm eligibility and credit application strategy.
The official DCED application deadline is May 29, 2026 at 5:00 PM — but the process requires two pre-filing steps that most businesses need 3–4 weeks to complete. Waiting until late May is too late.
Verify with your accountant that your business has Pennsylvania state tax liability that can be offset by NAP credits (Corporate Net Income, Capital Stock/Franchise, Insurance Premiums, or Personal Income for S-corps).
Business contributors must file an Electronic Tax Clearance Form with the PA Department of Revenue before the May 29 deadline. This is a prerequisite — allow 2–4 weeks for processing.
The traditional sponsorship letter has been replaced by a required Contributor Commitment Agreement Form (Appendix D of the DCED guidelines). Front Porch Cohousing will provide this form once you confirm your commitment.
Your signed Commitment Agreement must be attached to our DCED application and submitted by the hard deadline. DCED has stated that forms received after 5:00 PM will not be considered — no exceptions.
Based on FY2026–27 DCED guidelines. Confirm current requirements with DCED or your tax advisor.
Leave your name, company, and email and Dani will reach out within 48 hours to walk through the numbers for your specific situation.
Dani Vickers will walk you through how the NAP tax credit applies to your specific situation, how to structure your commitment for maximum benefit, and how to combine the Satell Institute framework with the NAP program. Schedule a 15-minute discovery call to get started.