Neighborhood Assistance Program

Neighborhood Assistance Program or ‘N.A.P.’

Have your business donate to A Gift of Smiles – NOW WITH A 90% PA state tax credit!

A Gift Of Smiles is actively applying for the 2025 Special Program Priorities of Pennsylvania’s Neighborhood Assistance Program (NAP) This program targets specific problems to which the state has designated as priorities. This program partners government, nonprofits, and businesses to address local community issues. The tax benefit to a business firm contributing to an approved SPP application would be eligible for a 90% state tax credit.

The Pennsylvania Department of Community and Economic Development administers the Neighborhood Assistance Program (NAP). It is a tax credit program that incentivizes businesses to contribute to charitable non-profit organizations by offering a tax credit for their contributions. It promotes community participation and collaborations among nonprofits and businesses assisting low income populations in our local community.

Your business can donate to A Gift Of Smiles through this program by signing a letter of commitment to donate a specific amount of your choosing. Once our application is approved by the state, we will ask that you then send us your committed donation. After your donation is received you will then submit your claim to the Dept of Revenue for your 90% state tax credit.

These credits are flexible – they can be used, carried forward for five years, sold, or passed through to shareholders, members, or partners

NAP Tax Credits can be used against:

• Personal Income Tax (Via Passthrough Entity)

• Corporate Net Income Tax

• Bank Shares Tax

• Title Insurance & Trust Company Shares Tax

• Insurance Premiums Tax (excluding surplus lines, unauthorized, domestic/foreign marine)

• Mutual Thrift Institutions Tax NAP Projects can also count toward Community Reinvestment Act credit

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We had four local businesses participate in the NAP program in 2024 by submitting their donation through the NAP program. Through them we were able to secure over $33,000 which we used to open and operate our clinic in Lemoyne and they received a hefty state tax credit. We call that a win:win. These businesses included:
• MidPenn Bank
• MKL Orthodontics
• Alba Orthodontics
• Fields Family Dentistry

Last year AGOS was one of only thirty-five NAP approved nonprofits in our region. It is a very competitive program and we hope to be approved again this year. Your participation in this program would directly impact the lives of disabled children and adults in our local community. We would love for you to join us today. For more information go to:

Neighborhood Assistance Program or ‘N.A.P.’

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