Neighborhood Assistance Program (NAP) tax credits allow qualified donors to maximize the impact of a donation to support the Outpatient Substance Use Disorder Program.

NAP Overview

Qualified donors who make a donation of $1,000 or more toward Places for People’s Outpatient Substance Use Disorder Program are eligible to apply for NAP Tax Credits. Places for People’s NAP Tax Program ends June 30, 2023.

Donation Examples

The following examples are calculated based on a donor in the 32% tax bracket. Please check with your financial advisor.

Gift Amount: $5,000

Less 50% NAP Tax Credit -$2,500
Less 32% Federal Itemized Deduction -$1,600
Less 6% Missouri Itemized Deduction -$300
Federal tax ADD due to NAP (32%) +$800
Actual Cost of Contribution = $1,400

Gift Amount: $10,000

Less 50% NAP Tax Credit -$5,000
Less 32% Federal Itemized Deduction -$3,200
Less 6% Missouri Itemized Deduction -$600
Federal tax ADD due to NAP (32%) +$1,600
Actual Cost of Contribution = $2,800

Gift Amount: $20,000

Less 50% NAP Tax Credit -$10,000
Less 32% Federal Itemized Deduction -$6,400
Less 6% Missouri Itemized Deduction -$1,200
Federal tax ADD due to NAP (32%) +$3,200
Actual Cost of Contribution = $5,600

FAQ

Who qualifies for NAP tax credits?

Businesses, individuals who operate a sole proprietorship, operate a farm, have rental property or have royalty income are eligible, as well as a shareholder in an S-corporation, a partner in a Partnership or a member of a Limited Liability Corporation. In addition, financial institutions (banks, credit institutions, savings and loan associations, credit unions, farmer’s cooperative credit association, building & loan associations) and insurance companies are eligible.

Is there a minimum donation?

Places for People has set a threshold of $1,000 to apply for NAP tax credits.

How can I make my donation?
  • Make an online gift
  • Mail a check, payable to Places for People, to Places for People, Attn: Development Department, 1001 Lynch Street, St. Louis, MO  63118
  • Call 314-535-2310 to make a credit card donation
  • Make a gift of stock or securities

Please note, a donation made from a charitable trust or family foundation will not qualify for tax credits.

Ready to donate?

Call 314-535-2310

Contact our Development Department for more information.