{"status":200,"message":"Success","data":{"id":"6299fe74-f54a-5b19-96d6-eb79b4eca14c","title":"Neighborhood Assistance Act (NAA) Tax Credit","identifiers":{"systemId":{"registry":{"code":"opp:opengrants:system","url":"https://opengrants.io/common-grants/registries/opp-opengrants-system.json"},"id":"6b2683e6-aaa0-4254-b244-885478dc1104"},"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"de:dsha-neighborhood-assistance-act-tax-credit"}}},"status":{"value":"open","description":"Rolling — applications accepted continuously"},"description":"The NAA program gives Delaware taxpayers a state tax credit equal to 50% of a qualified contribution to an approved nonprofit that serves impoverished neighborhoods or low- and moderate-income families. Up to $1 million in credits is available statewide each fiscal year, awarded first-come, first-served. Qualified purposes are community services, crime prevention, economic development, education, affordable housing and job training.","funding":{"details":"Credit of 50% of the contribution; maximum $50,000 per taxpayer per year and $100,000 over three years; $1,000,000 statewide per fiscal year","maxAwardAmount":{"amount":"50000.00","currency":"USD"}},"funders":{"primary":{"id":"16a6db82-6416-5d77-a496-e584ce4a052a","name":"Delaware State Housing Authority","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"f4f59864-ae6d-4533-892e-62dd4365044f","allIds":[{"id":"f4f59864-ae6d-4533-892e-62dd4365044f","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":"DSHA"}}}}},"keyDates":{"closeDate":{"name":"Application deadline","eventType":"other","details":"Ongoing","description":"Rolling — applications accepted continuously"},"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Annual (state fiscal year); first-come, first-served until $1,000,000 in credits is allocated"}}},"acceptedApplicantTypes":[{"value":"non_profit_with_501c3","description":"Nonprofit"},{"value":"nonprofit_without_501c3","description":"Nonprofit"},{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"},{"value":"individual","description":"Individual"}],"source":"https://www.destatehousing.com/community-benefit/","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"name":"Production Department","phone":"(302) 739-4263"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Nonprofits: IRS 501(c)(3) organizations documenting neighborhood assistance in an impoverished area or for low- and moderate-income families. Donors: businesses (minimum $10,000) and individuals (minimum $2,500) paying Delaware income tax. Approved 501(c)(3) nonprofits (including CDCs) upload donor applications; businesses and individuals with Delaware income tax liability receive the credit."},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.destatehousing.com/build/","description":"Delaware State Housing Authority 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":"dsha","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DSHA","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.destatehousing.com/","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","Disadvantaged Communities"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Nonprofit","Business","Individual"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypesNotes":{"name":"applicantTypesNotes","fieldType":"string","value":"Approved 501(c)(3) nonprofits (including CDCs) upload donor applications; businesses and individuals with Delaware income tax liability receive the credit.","description":"Notes on who may apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"50% state tax credit for donations to nonprofits serving impoverished neighborhoods or low- and moderate-income families.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"geography":{"name":"geography","fieldType":"string","value":"Delaware","description":"Geographic limits within the state","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Credit of 50% of the contribution; maximum $50,000 per taxpayer per year and $100,000 over three years; $1,000,000 statewide per fiscal year","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Pass-through: the approved nonprofit uploads each donor application to Housing Delaware's NAA web portal (request portal access from Housing Delaware).","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"},"cycle":{"name":"cycle","fieldType":"string","value":"Annual (state fiscal year); first-come, first-served until $1,000,000 in credits is allocated","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":"Direct transfers from traditional IRAs do not qualify, contributions are capped at $100,000 per tax year, and credits run out once the $1 million annual cap is used.","description":"The catch: match, reporting, restrictions","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"dsha-neighborhood-assistance-act-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-dsha-neighborhood-assistance-act-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://www.destatehousing.com/community-benefit/","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":"2026-11-09T12:34:31Z","competitions":[],"awards":[]}}