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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 AND 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