The 90% Advantage
Pennsylvania businesses can contribute to the first neuroinclusive planned community in the state — and get 90% back in state tax credits.
A $100,000 contribution costs your business $10,000 after the PA NAP/SPP tax credit.
Time remaining until the May 29, 2026 NAP/SPP application deadline
How the NAP/SPP Credit Works
The Pennsylvania Neighborhood Assistance Program (NAP) is a state tax credit program administered by the Department of Community and Economic Development (DCED). Through the Special Program Provision (SPP), contributions to Front Porch Cohousing's capital campaign qualify for a 90% state tax credit — the highest rate available under the program.
Your business contributes
Make a contribution to Front Porch Cohousing's capital campaign. No minimum required — the Satell Institute Founding Sponsor Program is structured around $25,000/year.
FPC applies on your behalf
Front Porch Cohousing holds the NAP/SPP approval and manages the application process. Your CFO or tax advisor receives the credit documentation.
90% comes back as a PA tax credit
Apply the credit against your Pennsylvania Corporate Net Income Tax, Capital Stock and Franchise Tax, or Personal Income Tax. Unused credits carry forward 10 years.
| Contribution | 90% Tax Credit | Net Cost |
|---|---|---|
| $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 developing 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 I/DDs.
Real homeownership
Residents own equity in their homes — not a rental, not a group home. A permanent, legally-owned home.
Community belonging
Adults with I/DDs live alongside neurotypical neighbors in a real neighborhood — not a segregated facility.
Permanent recognition
Founding Sponsors ($25,000/year for 4 years) are permanently inscribed on the Hilltown Oaks community walkway.
Satell Institute Founding Sponsor Program
$25,000/year · 4 years · $2,500 net annual cost
The Satell Institute Founding Sponsor Program is FPC's structured sponsorship track for PA businesses. A four-year commitment of $25,000/year generates $22,500/year in PA state tax credits — a net annual cost of $2,500. Founding Sponsors receive naming recognition on the Hilltown Oaks community walkway, quarterly impact updates, and an invitation to the community groundbreaking.
FY2026–27 Application Deadline
May 29, 2026
To apply the 90% NAP/SPP credit against this fiscal year's Pennsylvania state taxes, your business must commit before May 29. The application process takes approximately two weeks — the effective decision deadline is mid-May.
Frequently Asked Questions
Everything your CFO or tax advisor needs to evaluate the NAP/SPP credit.