90 Cents on the Dollar: How PA Businesses Can Fund Neuroinclusive Housing
Pennsylvania's Neighborhood Assistance Program turns a $100,000 corporate contribution into a $10,000 net cost — and a permanent legacy in the first neuroinclusive planned community in the state.
Most corporate giving programs are straightforward: a company writes a check, takes a charitable deduction, and moves on. The Pennsylvania Neighborhood Assistance Program (NAP) works differently — and for the right business, it is one of the most efficient capital deployment tools available in the Commonwealth.
How the NAP/SPP Credit Works
The NAP is a Pennsylvania state tax credit program administered by the Department of Community and Economic Development (DCED). Businesses that contribute to approved nonprofit neighborhood improvement projects can earn a credit against their Pennsylvania Corporate Net Income Tax, Capital Stock and Franchise Tax, or Personal Income Tax.
Front Porch Cohousing is an approved NAP recipient. Through the Special Program Provision (SPP), contributions to our capital campaign qualify for a 90% state tax credit. That means a $100,000 contribution generates a $90,000 credit against Pennsylvania state taxes — reducing the net cost to $10,000.
| Contribution | 90% Tax Credit | Net Cost to Business |
|---|---|---|
| $25,000 | $22,500 | $2,500 |
| $50,000 | $45,000 | $5,000 |
| $100,000 | $90,000 | $10,000 |
| $250,000 | $225,000 | $25,000 |
| $500,000 | $450,000 | $50,000 |
What Your Contribution Builds
Front Porch Cohousing is building Hilltown Oaks — Pennsylvania's first neuroinclusive planned community — in Hilltown Township, Bucks County. Seven single-family homes will be owned by adults with autism, Down syndrome, cerebral palsy, TBI, and other intellectual and developmental disabilities (I/DDs). Residents will own equity in their homes, live alongside neurotypical neighbors, and receive supportive services through the PORCH℠ Framework.
The capital campaign funds land acquisition, infrastructure, and the construction of the first seven homes. Founding Sponsors — those who commit $25,000/year for four years ($100,000 total) through the Satell Institute Founding Sponsor Program — will have their names permanently inscribed on the community walkway.
The May 29 Deadline
NAP/SPP tax credits are allocated on a fiscal-year basis. The FY2026–27 application deadline is May 29, 2026. Businesses that want to apply their contribution against this fiscal year's Pennsylvania state taxes must commit before that date. The application process takes approximately two weeks, so the effective decision deadline for most businesses is mid-May.
Action Required by May 29, 2026
To apply the 90% NAP/SPP credit against FY2026–27 Pennsylvania state taxes, your business must complete the application process before May 29. Front Porch Cohousing can support your CFO or tax advisor through the process. Use the NAP calculator on our sponsor site to model your specific credit amount.
Who Qualifies
Any Pennsylvania business subject to Corporate Net Income Tax, Capital Stock and Franchise Tax, or Personal Income Tax may apply. There is no minimum contribution threshold for the credit, though the Satell Institute Founding Sponsor Program is structured around a $25,000/year commitment. Businesses outside Pennsylvania may contribute to the capital campaign as a charitable gift but are not eligible for the NAP/SPP credit.
If you are a Pennsylvania CEO, CFO, or business owner evaluating your FY2026–27 tax strategy, we would welcome a conversation. The NAP calculator on our sponsor site lets you model your exact credit in under two minutes.
Act Before May 29, 2026
Calculate Your NAP Tax Credit
Use our interactive calculator to model the exact credit amount for your business — and explore all three ways to partner with Front Porch Cohousing.
Open the NAP Calculator