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                                              APPLICATION FOR CLAIMING TAX CREDITS                                                    Missouri Form CDTC-770

This application is to be completed by the taxpayer/donor for which the tax credit will be issued.  Instructions for completing this form are on pg. 2.  Please type or 
print.  Tax credit applications must be turned in to the Department of Economic Development (DED) no later than 1-year after the donation date.   
1.    QUALIFYING PROGRAM
    Youth Opportunities                   Neighborhood Assistance             Small Business Incubator Tax              Family Development Account
      (YOP)                                   (NAP)                                 Credit (SBI)                                (FDA) 
2.    TAXPAYER (DONOR) MAILING ADDRESS
Street Address                                                        City                                               State        Zip Code 

3.    TAXPAYER (DONOR) INFORMATION
Individual Donors (complete the fields below)                                 Business Donors (complete the fields below) 
Taxpayer Name                                      Taxpayer Social Security # Business Name (as listed with SOS)                      Business Federal ID (FEIN) 

Spouse Name (joint tax return filers only)         Spouse Social Security #   Business Contact Name 

Taxpayer Email                                     Taxpayer Phone             Business Contact Email                                  Business Contact Phone 

Taxpayer status at the time the donation was made (select only 1)             Business status at the time the donation was made (select only 1) 
    Individual – YOP, SBI, and FDA programs only                                Corporation
    Individual - with a farm operation                                          Financial Institution 
    Individual - reporting income from MO rental properties or royalties        Partnership - attach partner names, social security #’s, and percents of  
    Individual - reporting income from a sole proprietorship                      ownership.
    Individual - reporting income from a partnership, S-Corporation or          S-Corporation - attach shareholder names, social security #’s, and pe
      Limited Liability Corp. (LLC)                                                 percents of ownership. 
                                                                                  Limited Liability Corp. - attach members names, social security #’s, and 
                                                                                    percents of ownership. 
                                                                                  Insurance company
Taxes paid by:                                                                Taxes paid by: 
    Calendar Year (CY)                                                          Calendar Year (CY)         Fiscal Year (FY)  From_______     To________
4.    TYPE OF CONTRIBUTION AND VALUE 
Were any goods and/or services received?        Required             Yes      No     Contribution includes payment processing fee(s) Type of Contribution                                                          Eligible Contribution Value                Date of Contribution (MM/DD/YYYY) 
Cash 
Stocks (valued between high/low on the date of transfer from the donor into 
the nonprofit’s brokerage account) 
In-Kind (valued as the lesser of the cost to donor OR fair market value) 
Wages Paid to participating youth (YOP program only) 
Total Eligible Contribution Value (Amt Eligible for YOP/NAP/SBI/FDA Program)  $ 0.00
5.    CONTRIBUTION DOCUMENTATION
    I have attached the required documentation per the type of contribution listed in the Companion Guide.
6.    TAXPAYER CERTIFICATION AND NOTARIZATION (TO BE SIGNED IN A NOTARY’S PRESENCE)
I have examined the above application and confirm, to the best of my knowledge, information, & belief, that the above information is true and correct.  Further, 
if operating as a business in Missouri, I declare that I do not knowingly employ illegal aliens and have complied with federal laws (8 U.S.C. 1324A), which requires 
examination of the appropriate documents to verify employment eligibility.  I understand that if found to have employed an illegal alien in Missouri and did not, 
for that employee, examine the documents required by federal law, that I shall be ineligible for any state-administered or subsidized tax credit, tax abatement, or 
loan for a period of five (5) years following such finding.  
Taxpayer Signature 

Notary public rubber stamp seal     State                                                         County (or City of St. Louis) 

                                    Subscribed and sworn before me, this 
                                    Day                                       Month                                    Year 

                                    Notary public name                        Notary public signature                  My commission expires (MM/DD/YYYY)

7.    CONTRIBUTION VERIFICATION BY PROJECT DIRECTOR
Approved Organization Name                                                                                               Project Number 

I have examined this application including all attachments and believe it to be an accurate description of the contribution received by our organization for the 
purpose of carrying out the approved project.   
Authorized Signer Name (printed/typed)                                Authorized Signer Signature                        Date (MM/DD/YYYY) 

Rev. 4/24 



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GENERAL NOTES: 
        Please allow 3-6 weeks for processing of this application.
        The tax credit cannot be claimed on a Missouri tax return until the donor has received the official tax credit certificate
          from the Missouri Department of Economic Development (DED).
        Reach out to DED at community@ded.mo.gov or 573-522-4216 with any questions about completing this form.
1. QUALIFYING PROGRAM
        Select the applicable program type.
        Note: Please make only 1 selection.
2. TAXPAYER (DONOR) MAILING ADDRESS
        Enter the mailing address for the taxpayer.
3. TAXPAYER (DONOR) INFORMATION
        Please complete the required fields for either individuals (and individuals with business income) OR business donors.
        Indicate whether taxes are paid by Calendar Year (CY) or Fiscal Year (FY).
          1)  If taxes are paid by Fiscal Year, enter the start and end dates of the Fiscal Year.
        Note: Donations claimed by a business entity (except for sole proprietorships) must be made from a business account.
        Attachments: Partnerships, S-Corps, & LLCs are required to attach:
          1)  A complete list of partners, shareholders, or members,
          2)  The social security numbers of all partners, shareholders, or members AND,
          3)  Percents of ownership by each partner, shareholder, or member. Note: Percent of profit distribution is not
              always the same as percent of ownership.  If any partners, shareholders, or members are trusts, include both 1)
              the Federal ID number for the trust AND 2) the social security number of the beneficiary.
4. TYPE OF CONTRIBUTION AND VALUE
        Indicate whether any goods and/or services were received using the checkboxes.
        Indicate the type, total eligible contribution value, and date of the contribution.
5. CONTRIBUTION DOCUMENTATION
        Attachments: All applications for tax credits must include documentation demonstrating proof of the donation as
          described in the Companion Guide.
        Please check the box confirming that you have provided the required documentation.
6. TAXPAYER CERTIFICATION AND NOTARIZATION
        The taxpayer/business (donor) must sign the form in the presence of a notary.
        The form and documentation should then be returned to the approved organization.
7. CONTRIBUTION VERIFICATION BY PROJECT DIRECTOR
        Verify all information on the form to ensure accuracy and completeness.
        Attach all required documentation - see instructions above and in the Companion Guide.
        An authorized signer for the approved organization must sign and date the form.
SUBMITTING THIS FORM:  
        Send Via FTP Portal (Recommended):
          1)  The FTP portal is a file system that allows users to send large documents that are too big to go through email.
          2)  To upload a file, please follow the instructions on the NAP webpage or YOP webpage under the “How Do I
              Apply” tab.
          3)  Note: A notification email confirming receipt will be sent to the authorized signer within 3 business days.
        Send Via Email (alternative option for smaller file size submissions)
        Note: Program documents can be accepted as either digital OR original documents. If you choose to mail an original
          document, please do not upload a duplicate. Likewise, please do not mail an original copy if you have uploaded the
          same file through the webpage.  Any original documents should be mailed to the address listed below.
          1)  NAP/YOP/FDA
              MO Department of Economic Development
              PO Box 118
              Jefferson City, MO 65102

Rev. 4/24 






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Removed Elements:

MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT
BENEFIT NUMBER - OFFICE USE ONLY

This application is to be completed by the taxpayer/donor for which a tax credit will be issued. Instructions for completing this form are on the reverse. Please

type or print.

PART I: QUALIFYING PROGRAM
FAMILY DEVELOPMENT ACCOUNT NEIGHBORHOOD ASSISTANCE PROGRAM YOUTH OPPORTUNITIES PROGRAM

PART II: TAXPAYER (DONOR) INFORMATION - See instructions.
TAXPAYER NAME - INDIVIDUAL (INCLUDE SPOUSE INFORMATION IF A JOINT RETURN IS FILED)
BUSINESS NAME (AS LISTED WITH SECRETARY OF STATE'S OFFICE)

FOR BUSINESSES, LIST A CONTACT PERSON CONTACT EMAIL ADDRESS CONTACT TELEPHONE #

MAILING ADDRESS CITY STATE ZIP CODE

SOCIAL SECURITY NUMBER SPOUSE SOCIAL SECURITY NUMBER BUSINESS FEDERAL ID NUMBER MISSOURI TAX ID NUMBER

□ CALENDAR YEAR OR □ FISCAL YEAR FROM __________________ TO __________________

PART III: TAXPAYER ELIGIBILITY - CHOOSE ONLY ONE ELIGIBILITY STATUS
INDIVIDUAL DONOR
BUSINESS DONOR
□ INDIVIDUAL - YOP AND FDA ONLY □ CORPORATION

□ INDIVIDUAL WITH A FARM OPERATION □ FINANCIAL INSTITUTION

□ INDIVIDUAL REPORTING INCOME FROM MO RENTAL □ PARTNERSHIP - ATTACH PARTNER NAMES, SOCIAL SECURITY

PROPERTY OR ROYALTIES NUMBERS, AND PERCENTS OF OWNERSHIP

□ INDIVIDUAL REPORTING INCOME FROM A SOLE □ S-CORPORATION - ATTACH SHAREHOLDER NAMES, SOCIAL

PROPRIETORSHIP SECURITY NUMBERS, AND PERCENTS OF OWNERSHIP

□ INDIVIDUAL REPORTING INCOME FROM A PARTNERSHIP, □ LIMITED LIABILITY CORP - ATTACH MEMBER NAMES, SOCIAL

S-CORPORATION, OR LIMITED LIABILITY CORP (LLC) SECURITY NUMBERS, AND PERCENTS OF OWNERSHIP

□ INSURANCE COMPANY

PART IV: TYPE OF CONTRIBUTION AND VALUE
VALUE
DATE OF CONTRIBUTION
MONTH/DAY/YEAR
□ CASH; WERE ANY GOODS AND/OR SERVICES RECEIVED? □ YES □ NO

□ STOCKS (VALUED BETWEEN HIGH AND LOW ON THE DATE OF TRANSFER FROM DONOR

INTO NONPROFIT'S BROKERAGE ACCOUNT)

□ IN-KIND (VALUED AS LESSER OF COST TO DONOR OR FAIR MARKET VALUE)

□ WAGES PAID TO PARTICIPATING YOUTH - YOP ONLY

PART V: TAXPAYER CERTIFICATION AND NOTARIZATION (TO BE SIGNED IN NOTARY'S PRESENCE)
I have examined the above application and confirm, to the best of my knowledge, information, and belief, that the above information is true and correct. Further, if operating as a business in

Missouri, I declare that I do not knowingly employ illegal aliens and have complied with federal law (8 U.S.C. 1324A), which requires examination of the appropriate documents to verify employment

eligibility. I understand that if found to have employed an illegal alien in Missouri and did not, for that employee, examine the documents required by federal law, that I shall be ineligible for any

state-administered or subsidized tax credit, tax abatement, or loan for a period of five years following any such finding.

NOTARY PUBLIC EMBOSSER OR BLANK INK RUBBER STATE COUNTY (OR CITY OF ST. LOUIS)

STAMP SEAL

SUBSCRIBED AND SWORN BEFORE ME, THIS USE RUBBER STAMP IN CLEAR AREA BELOW

DAY OF YEAR

NOTARY PUBLIC SIGNATURE MY COMMISSION EXPIRES:

NOTARY PUBLIC NAME TYPED OR PRINTED

PART VI: CONTRIBUTION VERIFICATION BY PROJECT DIRECTOR
APPROVED ORGANIZATION NAME PROJECT NUMBER

I have examined this application and all attachments and believe it to be an accurate description of the contribution received by our organization for the purpose of carrying

out the approved project.

PROJECT DIRECTOR NAME PRINTED/TYPED PROJECT DIRECTOR SIGNATURE DATE

THIS FORM MUST BE SUBMITTED TO DED WITHIN 12 MONTHS FROM THE DATE OF DONATION TO QUALIFY FOR A TAX CREDIT.
(03/2014)

INSTRUCTIONS FOR COMPLETING MISSOURI FORM CDTC-770
This application form is used to claim credits for eligible contributions made by individuals and businesses to organizations approved for the

Neighborhood Assistance (NAP), Youth Opportunities (YOP), or Family Development Account (FDA) Programs.
ALLOW 3-6 WEEKS FOR PROCESSING.
DONOR AND PROJECT DIRECTOR SIGNATURES, AS WELL AS NOTARY, MUST BE ORIGINALS (NO COPIES).
TAXPAYER/DONOR COMPLETES & ATTACHES DONATION DOCUMENTATION
PART I: SELECT ONLY ONE PROGRAM TYPE
PART II: DONOR'S/TAXPAYER'S FULL NAME, ADDRESS, IDENTIFICATION NUMBERS

INDIVIDUALS and INDIVIDUALS with BUSINESS INCOME
- Enter donor name, social security number, and contact information.
IF MARRIED FILING A
JOINT TAX RETURN,
enter donor name
spouse's name
AND
both social security numbers.


BUSINESS DONORS
- Enter full business name as registered with Secretary of State; Provide the name, email, and phone number of the business

contact in the event DED staff have questions. Enter Federal ID Number.

 Enter the address the tax credit certificate should be mailed to.

 Indicate whether taxes are paid by calendar year or fiscal year. If fiscal year, enter dates.

PART III: TAXPAYER ELIGIBILITY - CHOOSE ONLY ONE ELIGIBILITY STATUS
Select ONE (1) taxpayer status that qualifies you to receive a tax credit. You must check the box that describes the donor's tax status at the time the

contribution was made.

 YOP and FDA are the only programs for which the Individual box may be checked.

 Donations to be claimed by a business entity (with the exception of sole proprietorships) MUST be made from a business account.

 Partnerships, S-Corps, and LLC's are required to attach: a complete list of partners, shareholders, or members, their social security numbers, and

percents of ownership by each. Note: Percent of profit distribution is not always the same as percent of ownership. If any partners, shareholders, or

members are trusts, include both the Federal ID number for the trust and social security number of the beneficiary.

PART IV: TYPE OF CONTRIBUTION/DONATION MADE AND VALUE; PROOF OF DONATION
CASH/MONETARY DONATIONS:

Checks -
Attach documentation that clearly shows the check has cleared the DONOR's bank account.
ALL
pages of documentation must include donor

name and/or account number.
Traditional Documentation
: 1) A copy of the front of the check
and
the donor's checking account statement showing the

check's posting; 2) A copy of the front and back of the check, along with proof of posting to the donor's bank, such as a letter from the bank or other

bank transaction showing the check #, check amount, and post date.
Online Banking Documentation:
1) Printout (microfiche) of front of the check,

with post date, check #, and amount; 2) Printout of front and back of the check, with "dda debits" or web address of donor's financial institution at the

top or bottom of the printout.


Credit Card
- Credit card statement must show donor's name and last 4 digits of the account number, as well as: billing cycle, date the charge was

posted, name of the recipient organization, and amount of donation.


Electronic Funds Transfer/Debit
- Donor provides a copy of their bank statement showing EFT or ACH, including donor name and last 4 digits of the

account number, statement date, transaction date, recipient organization, and amount of donation.

STOCK DONATIONS:
Must show donor ownership of stock, transfer of stock to the organization, and sale of the stock by the organization.


Donor/taxpayer must provide
a letter from their broker OR a copy of their brokerage account portfolio showing: donor name, name of recipient

organization, name of security(ies) transferred from donor account to organization, number of shares, and date of transfer.


Recipient organization must provide
proof the donated stock was sold. Attach a copy of the brokerage statement showing sale of stock (name of

security(ies) sold, number of shares, date sold, amount) OR trade confirmation
AND
a copy of the front of the brokerage check or proof of payment from

the stock sale.

IN-KIND DONATIONS:

Real estate contributions
– Attach a copy of the deed, the required number of appraisals, and a Phase I Environmental Assessment. At least two

qualified, independent appraisals are required for real or personal property contributions. Exceptions: Commercial property valued at less than fifty

thousand dollars and vacant or residential property with a value of less than twenty-five thousand dollars require only one appraisal. State licensed or

certified appraisers must perform all appraisals.


Rent donations
- Valued at comparable market value of the rental OR the actual rental value, whichever is less. Attach an invoice from the lessor to

the lessee AND a letter from an independent appraiser stating the value of comparable rents for the area.


Equipment/Supplies
– Attach a copy of the invoice showing the cost to the donor or current fair market value, whichever is less.


Professional services (NAP ONLY)
– Attach a copy of the invoice or other documentation showing the cost of services to the donor or fair market

value, whichever is less. Include the type of services being donated, number of hours, and rate.

WAGES PAID (YOP ONLY)
- Attach a copy of the employer's payroll record, the Wages Paid Statement, and the Employee Pay History (available online).

The Wages Paid Statement should: be signed by the employee and the employer, itemize the total number of hours worked (regular and overtime), and

list the employee’s hourly wages.

PART V: DONOR SIGNATURE AND NOTARY
Donor must sign the form in the presence of a notary. The form and documentation/proof of the donation should be returned to the NAP/YOP/FDA

approved organization.
The tax credit cannot be claimed on the Missouri tax return until the donor has received an official tax credit Certificate from
the Department of Economic Development.
PROJECT DIRECTOR OF THE APPROVED ORGANIZATION
PART VI: CONTRIBUTION VERIFICATION BY PROJECT DIRECTOR
Enter name of the organization, project number assigned by DED, and printed Project Director name. VERIFY AND ATTACH ALL REQUIRED

DOCUMENTATION. Sign and date the form, then forward, with documentation, to DED for processing. Mail to: NAP/YOP/FDA, MO Department of

Economic Development, PO Box 118, Jefferson City, MO, 65102.

Need examples of acceptable documentation? Questions? Call (573) 522-2629 or (573) 751-4539

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