Special Learning Center is excited to offer Neighborhood Assistance Program (NAP) tax credits to eligible donors who contribute $500 or more. These credits are generously offered through the Missouri Department of Economic Development.

Not only do eligible donors receive a state income tax credit for 50% of the value of their donation to the Special Learning Center, but they also receive deductions on their federal and state tax returns. You can make a BIG IMPACT for a fraction of the cost. See the sample below for details:

Your Gift$1,000$2,500$5,000$10,000$25,000
Federal tax deduction at 24%($240)($600)($1,200)($2,400)($6,000)
State tax deduction at 5.4%($27)($68)($135)($270)($675)
State tax credit (50%)($500) ($1,250)($2,500)($5,000)($12,500)
Additional federal tax due to State tax credit at 24%
$120$300$600$1,200 $3,000
Your Total
Out-of-Pocket Cost
$353$883$1,765 $3,530$8,825
Your Gift$1,000$2,500$5,000$10,000$25,000
Federal tax deduction at 35%($350)($875) ($1,750)($3,500)($8,750)
State tax deduction at 5.4%($27)($68)($135) ($270)($675)
State tax credit (50%)($500) ($1,250)($2,500)($5,000)($12,500)
Additional federal tax due to State tax credit at 35%
$175$438$875$1,750$4,375
Your Total
Out-of-Pocket Cost
$298 $745$1,490$2,980 $7,450

*NOTE:  Your tax professional will be able to tell you the exact amount most beneficial for your tax liability.  These examples are for sample purposes only.

Eliminate Capital Gains Tax

You can also eliminate capital gains tax if you donate appreciated stocks, bonds or mutual fund shares that have been held for at least one (1) year.

Who is Eligible to Receive the Tax Credit

NAP tax credit eligible donors include businesses, financial institutions, insurance companies and individuals who report income from rental property or royalties as well as individuals in a partnership or shareholder in an S-Corp, LLC, Sole Proprietorship or have a farm operation.  See your tax advisor for details specific to your tax situation.

How Will I Get the Credit

After making your donation via check, credit/debit card, or with donated publicly traded stocks and bonds, you will receive detailed instructions on how to receive and use your tax credit.  Tax credits can be carried forward for five (5) years.

Are you Age 72 or Older?

IRS rules require you to take a minimum distribution each year from your tax deferred retirement accounts.  Consider a direct transfer of funds from your deferred retirement to SLC.  A transferred donation will help satisfy your annual required minimum distribution (RMD) and is excluded from your taxable income.   Funds must be transferred directly from the IRA to the Special Learning Center by the IRA trustee in order to qualify for the tax break.  If you withdraw the money from your IRA and later donate it, the donation won’t qualify as a tax-free qualified charitable distribution.

Yes!  I want to change a child’s life.

By investing in the Special Learning Center, you are making an impact on lives of children in Central Missouri who need us most.  Your donation will fund critical education and therapy services for children with a variety of neurological and development needs.

  • Your donation of $2.500 will sponsor a day of programs at the Special Learning Center.

  • Your donation of $1,000 will sponsor an Early Childhood Special Education Classroom.

  • Your donation of $500 will help sponsor one of our Crayon Kids Childcare Center classrooms.

  • Your donation of $250 will help provide an intensive therapy session for a child.

  • Your donation of $100 will sponsor a Capable Kids family event.

  • Your donation of $60 will sponsor an hour of occupational, physical or speech therapy.

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