What are NAP credits?
A great way to give and get back!
What is NAP?
NAP is an opportunity to reduce your personal or business tax liability by making a donation to an approved nonprofit like Piedmont CASA.
The Neighborhood Assistance Program (NAP) was created by the Virginia General Assembly in 1981, to encourage businesses, trusts and individuals to make donations to approved 501(c)(3) organizations who work for the benefit of low-income persons. Nearly 80% of the children served by Piedmont CASA come from homes surviving at or below the federal poverty line.
The Neighborhood Assistance Program (NAP) was created by the Virginia General Assembly in 1981, to encourage businesses, trusts and individuals to make donations to approved 501(c)(3) organizations who work for the benefit of low-income persons. Nearly 80% of the children served by Piedmont CASA come from homes surviving at or below the federal poverty line.
How does it work?
NAP is administered by the Virginia Department of Social Services (VDSS). Through an annual application process, they award NAP tax credits to eligible organizations like Piedmont CASA. We then distribute those tax credits to donors on a first come, first served basis.
When you make a donation to Piedmont CASA and request NAP credits, we provide you with a CNF-E form to fill out. We then submit confirmation of your donation along with the completed CNF-E form to NAP for approval, which can take 8 to 10 weeks or more.
For every NAP dollar you give to Piedmont CASA ($600 minimum), you can receive 65% percent of the contribution as a direct tax credit on your state income taxes. So a $10,000 donation can receive a $6,500 tax credit.
In order to take advantage of this program, you must have state tax liability after the application of any other credits, which must be applied before the NAP tax credit. If eligible, you will receive this tax credit when you file your State tax returns.
Piedmont CASA will provide NAP donors with confirmation of their contribution for tax purposes, which allows the donor to claim the contribution and receive the tax credit when filing taxes.
When you make a donation to Piedmont CASA and request NAP credits, we provide you with a CNF-E form to fill out. We then submit confirmation of your donation along with the completed CNF-E form to NAP for approval, which can take 8 to 10 weeks or more.
For every NAP dollar you give to Piedmont CASA ($600 minimum), you can receive 65% percent of the contribution as a direct tax credit on your state income taxes. So a $10,000 donation can receive a $6,500 tax credit.
In order to take advantage of this program, you must have state tax liability after the application of any other credits, which must be applied before the NAP tax credit. If eligible, you will receive this tax credit when you file your State tax returns.
Piedmont CASA will provide NAP donors with confirmation of their contribution for tax purposes, which allows the donor to claim the contribution and receive the tax credit when filing taxes.
When are NAP credits available?
The NAP program year begins in July - so let us know if you would like to donate and receive NAP Tax Credits for 2026. Piedmont CASA applies for NAP Tax Credits every year, and is awarded allocations based on proven operational success and on our capacity to serve impoverished people.
How do I get the CNF-E Form?
NAP Credits Information SheetNeighborhood Assistance Program (NAP) Tax Credits
.
NAP FAQs
Donations not eligible for a NAP
Instructions for participation
Send completed form by mail or email
NAP FAQs
Donations must be made directly to Piedmont CASA in the form of cash, credit card or marketable securities. QCD distributions from IRA accounts are also acceptable.
Piedmont CASA accepts a minimum donation of $600 made between July and December or between January and June, not to exceed a maximum of $10,000 total within the fiscal year (July to June) and as long as credits are available. Monthly donors qualify, if the total of their monthly giving over 6 months (July to December) meets the minimum amount required.The value of the state tax credit is equal to 65% of the donation. For example: a minimum $600 donation X .65 = $390 state tax credit. A maximum $10,000 donation X .65 = $6,500 state tax creditA signed copy of the “Tax Credit Adjustment Agreement Form” must accompany the completed NAP application form (CNF-E) before Piedmont CASA can submit paperwork to the state.NOTE: Even in the case of married couples, only one name and Social Security number should be used on the required paperwork. Use the primary name on your tax return if you file jointly.
Piedmont CASA accepts a minimum donation of $600 made between July and December or between January and June, not to exceed a maximum of $10,000 total within the fiscal year (July to June) and as long as credits are available. Monthly donors qualify, if the total of their monthly giving over 6 months (July to December) meets the minimum amount required.The value of the state tax credit is equal to 65% of the donation. For example: a minimum $600 donation X .65 = $390 state tax credit. A maximum $10,000 donation X .65 = $6,500 state tax creditA signed copy of the “Tax Credit Adjustment Agreement Form” must accompany the completed NAP application form (CNF-E) before Piedmont CASA can submit paperwork to the state.NOTE: Even in the case of married couples, only one name and Social Security number should be used on the required paperwork. Use the primary name on your tax return if you file jointly.
Donations not eligible for a NAP credit include:
- Restricted donations
- Discounted or partial donations
- Gifts from Donor Advised Funds
- Gifts of food or in-kind donations
- Bargain sales
- Sponsorships
Instructions for participation
Fill out the NAP application (form CNF-E) *Please leave the donation date blank.
Tax Credit Adjustment Agreement Form
Donation – indicate on the check’s memo line that your gift is for NAP credit
Starting July 1, credits are allocated to each donor on a first-come, first-served basis according to the date the NAP application, adjustment form, and donation are received until Piedmont CASA has fully disbursed all available credits. Credits go quickly. We maintain a waiting list of donors once all available credits are allocated, in the rare event additional credits are awarded by the state.
Piedmont CASA will submit all paperwork to the state. Once reviewed and approved, the state will send the tax credit certificate to Piedmont CASA and we will in turn mail it to the donor. Expect the process to take at least 8 to 10 weeks from the date documentation is received at the state NAP office.
Tax Credit Adjustment Agreement Form
Donation – indicate on the check’s memo line that your gift is for NAP credit
Starting July 1, credits are allocated to each donor on a first-come, first-served basis according to the date the NAP application, adjustment form, and donation are received until Piedmont CASA has fully disbursed all available credits. Credits go quickly. We maintain a waiting list of donors once all available credits are allocated, in the rare event additional credits are awarded by the state.
Piedmont CASA will submit all paperwork to the state. Once reviewed and approved, the state will send the tax credit certificate to Piedmont CASA and we will in turn mail it to the donor. Expect the process to take at least 8 to 10 weeks from the date documentation is received at the state NAP office.
Send completed form by mail or email:
Piedmont CASA
818 East High Street
Charlottesville, VA 22903
QUESTIONS?
Contact Ann Douglas Irby
adirby@pcasa.org
818 East High Street
Charlottesville, VA 22903
QUESTIONS?
Contact Ann Douglas Irby
adirby@pcasa.org
Piedmont CASA is a 501c3 nonprofit.
Our EIN is 54-1704064
Nothing herein should be considered tax or legal advice. Please seek the advice of your financial or legal advisor if you have questions or concerns about your finances and taxes.
Every Child Deserves Someone in Their Corner.
