Delaware Neighborhood Assistance Program

The Delaware Neighborhood Assistance Act (NAA) Program encourages businesses and individuals who have a Delaware state tax liability to invest in programs serving impoverished neighborhoods or serving low- and moderate-income families. Your contributions to Del-Mar-Va Council could qualify in 2025! In exchange for a qualified contribution, the NAA program provides state tax credits equal to 50% of the investment. Each year a maximum of $1,000,000 in tax credits is available statewide. The maximum tax credit available to any taxpayer is $50,000 annually and $100,000 over a three-year period. Example: A $100,000 contribution qualifies for $50,000 in Delaware Tax Credits.

Eligibility Requirements

• The NAA Tax Credit is available to any individual or business paying income tax in Delaware and whose contribution is made to an approved NAA non-profit organization.
• Contributor must meet the minimum contribution amounts
  • Business: $10,000 - Individuals: $2,500
• Maximum contribution cannot exceed $100,000 per tax year. ($50,000 maximum credit).
• The maximum amount of contributions by any taxpayer in a 3-year period is $200,000. ($100,000 in NAA tax credits over a 3-year period).

Priority for application from Del-Mar-Va Council will be given to applicants who have increased their gift over the prior year. Funding is limited by the State of Delaware. Applications are simple and will be due on or before February 10, 2025. Click Click Here for the application. Click Here for a downloadable brochure. Applications for the credit should be emailed to development@dmvc.org