NAP Business Donors
This page explains how different business donations are valued and what documents are needed. Clear records help ensure donations are processed smoothly and correctly.
Real Estate Donations
How Value Is Set
The value is based on a recent property appraisal. The amount listed should usually match the value used for federal taxes.
Required Documents for Real Estate
Send the following with CNF-A Business :
A property appraisal from a licensed appraiser completed within the last six months A copy of the recorded deed showing the transfer date
For more details on valuation, see Internal Revenue Service guidance .
Merchandise to Be Sold, Auctioned, Raffled
How Value Is Set
The value is the lower of:
The business cost of the item, or The amount of money the organization receives
The donation date is the day the organization receives the money.
Required Documents for Merchandise Donations An invoice on company letterhead showing:
If items were sold, auctioned or raffled, also include a signed Certification of Proceeds Received .
Motor Vehicles are not included in this category
New or Used Merchandise Donated
How Value Is Set
The value follows federal tax rules and is usually based on the business cost of the item.
Items that have already been fully written off for tax purposes are not eligible for tax credits .
Required Documents for Non-Vehicle Merchandise
Send the following with CNF-A Business :
An invoice on company letterhead showing:
If items were sold, auctioned or raffled, also include a signed Certification of Proceeds Received .
Motor Vehicle Donations
Vehicle Donated by a Dealership
Send the following with CNF-A Business :
Dealer invoice naming the Neighborhood Assistance Program organization
Vehicle title showing transfer after registration with the Department of Motor Vehicles
Signed Certification of Donation Value
Vehicle Donated by a Business
Send the following with CNF-A Business :
Title or registration showing the vehicle belonged to the business
Title showing transfer to the Neighborhood Assistance Program organization
Signed Certification of Donation Value showing the actual or remaining business cost
Vehicles fully written off for tax purposes are not eligible for tax credits.
Donated Rent or Lease Space
How Value Is Set The value is based on fair market rent for similar space.
The donated space must be provided for at least six months :
July through December, or January through June
Required Documents for Rent or Lease Space
Send the following with CNF-A Business :
A copy of the lease or rental agreement Documentation showing fair market rent, such as:
A prior lease for the same space, or
A written statement from a real estate or rental agent
Professional Services
Only certain licensed professional services qualify.
Eligible Services
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Eligible Services Include
Accounting
Architecture
Dentistry
Engineering
Law
Medicine
Pharmacy
Surveying
Veterinary Services
Professional Services Provided by an Owner or Partner
Professional Services Provided by an Employee
The value must be agreed on before services are provided. The hourly rate is the lower of:
The usual cost for similar services, or $125 per hour
The value is the employee’s regular hourly pay for the time worked Do not include benefits or overhead
The rate cannot exceed $125 per hour
Services must be provided during normal work hours
Required Documents for Service Donations
For professional services, send:
If more space is needed, you may also include a spreadsheet.
Contracting Services
Contracting services include licensed construction or repair work that supports housing or community facilities.
Owner or Partner Rate Employee Rate
The value is the lower of:
The usual cost for similar services, or
$50 per hour
The value is the employee’s regular pay for time worked Do not include benefits or overhead
The rate cannot exceed $50 per hour
Services must occur during normal work hours
Required Documents for Service Donations
For contracting services, send:
If more space is needed, you may also include a spreadsheet.
Health Care Services
Licensed health care professionals may receive tax credits for providing free care at an approved health clinic.
Eligible Providers Include:
How Value Is Set
Physicians Nurses and nurse practitioners
Dentists and dental hygienists
Pharmacists
Counselors and therapists
Physical therapists
The value must be agreed on before services are provided and cannot exceed:
The usual cost for similar services, or $125 per hour , whichever is lower
Required Documents for Service Donations
For professional, contracting, health care, mediation, pharmacy or specialist services, send:
If more space is needed, you may also include a spreadsheet.
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Community and Volunteer Services / Neighborhood Assistance Program / NAP Business Donors
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