{"status":200,"message":"Success","data":{"id":"0932460b-80d9-575c-aeb3-49ed80af5d78","title":"Delaware Historic Preservation Tax Credit Program","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"10a710cd-0626-41f8-8f31-edfd6aa10570"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"de:hca-historic-preservation-tax-credit"}}},"status":{"value":"open","description":"Rolling — applications accepted continuously"},"description":"Delaware's Historic Preservation Tax Credit Program, run by the State Historic Preservation Office in the Division of Historical and Cultural Affairs, awards credits against Delaware income or bank franchise tax for substantial rehabilitation of certified historic properties that meets the Secretary of the Interior's Standards. The credit is 20% of qualified expenditures for properties also eligible for the federal rehabilitation credit, 30% for those that are not (homeowners and nonprofits), and up to 100% for resident curators, with 10 more percentage points for work committed to low-income housing. Credits are transferable, can be carried forward 10 years, and are awarded in order of Stage II approval under an annual statewide cap.","funding":{"details":"20% of qualified rehabilitation expenditures (federally eligible properties) or 30% (others), 100% for resident curators; owner-occupied projects capped at $30,000 per certified rehabilitation and resident curators at $5,000","maxAwardAmount":{"amount":"30000.00","currency":"USD"}},"funders":{"primary":{"id":"ed261c0d-9c73-590d-a322-cd6652b7ab8b","name":"Delaware Division of Historical and Cultural Affairs","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"3b243e8d-f8e5-400c-a219-78797ffe89be","allIds":[{"id":"3b243e8d-f8e5-400c-a219-78797ffe89be","status":"active"}]},"org:us:de:agency":{"registry":{"code":"org:us:de:agency","url":"https://opengrants.io/common-grants/registries/org-us-de-agency.json"},"id":"HCA"}}}}},"keyDates":{"closeDate":{"name":"Application deadline","eventType":"other","details":"Ongoing","description":"Rolling — applications accepted continuously"},"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Rolling; applications accepted year-round and processed first come, first served; credits awarded in order of Stage II approval up to the state fiscal-year cap (July 1 - June 30)"}}},"acceptedApplicantTypes":[{"value":"individual","description":"Individual"},{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"non_profit_with_501c3","description":"Nonprofit"},{"value":"nonprofit_without_501c3","description":"Nonprofit"}],"source":"https://history.delaware.gov/preservation/taxcredit/","customFields":{"costSharing":{"name":"costSharing","fieldType":"object","value":{"isRequired":false},"description":"Cost-sharing / match requirement","schema":"https://commongrants.org/custom-fields/costSharing"},"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"name":"Tax Credit Program Coordinator, Division of Historical and Cultural Affairs","email":"HCA_HistoricTaxCredit@delaware.gov","phone":"(302) 736-7400"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Owners (and certain lessees) of properties listed in the National Register of Historic Places or certified as contributing to a listed historic district, undertaking substantial rehabilitation: at least $5,000 for owner-occupied and nonprofit projects, and more than the adjusted basis (minimum $5,000) for depreciable properties. Work must meet the Secretary of the Interior's Standards for Rehabilitation. Owners of historic property: individuals (including homeowners), companies or corporations, estates or trusts, certain lessees, and nonprofits including churches (state program only). Resident curators qualify under a separate cap."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://history.delaware.gov/preserve-protect/","description":"Delaware Division of Historical and Cultural Affairs grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-04T07:05:45Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"DE","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"hca","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"HCA","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://history.delaware.gov/","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development","Libraries and Arts"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Individual","Business","Nonprofit"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Owners of historic property: individuals (including homeowners), companies or corporations, estates or trusts, certain lessees, and nonprofits including churches (state program only). Resident curators qualify under a separate cap.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"State tax credits for rehabilitating buildings listed in, or contributing to a district listed in, the National Register of Historic Places.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Statewide (Delaware)","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSourceNotes":{"name":"fundingSourceNotes","fieldType":"string","value":"Delaware income and bank franchise tax credits; new credit awards may not exceed $8,000,000 per state fiscal year, with $100,000 reserved for resident curators.","description":"Notes on the source of funds","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"matchingFunds":{"name":"matchingFunds","fieldType":"string","value":"Not Required","description":"\"Not Required\" or the required match percentage, as published (costSharing holds the parsed form)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"20% of qualified rehabilitation expenditures (federally eligible properties) or 30% (others), 100% for resident curators; owner-occupied projects capped at $30,000 per certified rehabilitation and resident curators at $5,000","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Direct application: submit Part 1 and later applications, pay review fees and file tax claim forms through the online Historic Preservation Tax Credit system at hptc.delaware.gov (MyDelaware account required); applications are not reviewed until the fee is paid.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"electronicSubmission":{"name":"electronicSubmission","fieldType":"string","value":true,"description":"Where applications are submitted (url: … or email: …)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"statutoryAuthority":{"name":"statutoryAuthority","fieldType":"string","value":"30 Del. C. ch. 18, subch. II (§§ 1811-1817)","description":"Statute or rule authorizing the program","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Rolling; applications accepted year-round and processed first come, first served; credits awarded in order of Stage II approval up to the state fiscal-year cap (July 1 - June 30)","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Rolling","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"record-live","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stringsAttached":{"name":"stringsAttached","fieldType":"string","value":"Non-refundable review fees (Part 1 $250 for depreciable and nonprofit applicants; one-time $100 for homeowners), credits subject to revocation and repayment under program rules, and the annual $8 million cap means first-come order matters. Nonprofits must sell or transfer their credits. The program applies to approvals in fiscal years ending before June 30, 2030.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTip":{"name":"applicantTip","fieldType":"string","value":"A Part 1 approval expires if Part 2 is not submitted within one calendar year, so line up drawings before filing Part 1.","description":"A non-obvious, actionable tip","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"hca-historic-preservation-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-delaware/#p-hca-historic-preservation-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"opengrantsListingUrl":{"name":"opengrantsListingUrl","fieldType":"string","value":"https://history.delaware.gov/preservation/taxcredit/","description":"Listing URL on the bound OpenGrants record","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"record","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-11-03","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-04T05:38:22.68455+00:00","lastModifiedAt":"2026-11-09T12:35:26Z","competitions":[],"awards":[]}}