Virginia State Tax Credit

The Neighborhood Assistance Program (NAP) was created by the 1981 Virginia General Assembly to encourage donors to contribute directly to qualified non-profit agencies serving low-income individuals. VHCF is an approved organization with credits available on the state fiscal year (July 1 – June 30) and encourages donors to outreach to the Foundation prior to making a donation if interested in receiving credits.

Please Note:

  • Only unrestricted donations are eligible for NAP tax credits. For individuals, both cash (via check or credit card) as well as marketable securities are eligible for credits.
  • Credits can be valued at up to 65% of your eligible donation. Total credit value is up to the discretion of VHCF and credit availability.
  • Non-cash business donations (stock, merchandise, real estate, leased space, certain professional services) must pre-approved by VHCF and be valued in accordance with NAP and IRS standards.

Questions about the tax credit?  Email Kathryn Zapach, VHCF’s Director of Operations, or call at (804) 828-5801.

For more information on the Neighborhood Assistance Program, please visit the Virginia Department of Social Services.

Virgina Health Care Foundation is not qualified to offer tax advice. Donors are encouraged to seek advice from a qualified tax advisor.

Last Updated on October 23, 2025