Community Development Assistance Act (CDAA)
The Community Development Assistant Act (CDAA) enables DED to distribute a 40% state tax credit to individuals and business firms that make eligible contributions to certified projects or programs.
Any county, city, village, or non-profit Community Betterment Organization (CBO) which provides community assistance or community services in a community development area may apply for CDAA tax credits through DED. Once the project is approved, the organization can notify donors that they’re eligible for tax credits.
What Qualifies?
- Community assistance that furnishes financial assistance, labor, material, or technical advice to aid in the physical improvement of a Community Development Area.
- The following community services performed in a Community Development Area:
- Employment training
- Human services
- Medical services
- Physical facility and neighborhood development services
- Recreational services or activities
- Educational services
- Crime prevention activities, including, but not limited to:
- Instruction of any individual in the Community Development Area that enables him or her to acquire vocational skills
- Counseling and advice
- Emergency services
- Community, youth, day care, and senior citizen centers
- In-home services
- Home improvement services and programs
Please consult the CDAA Coordinator to see if a proposed program or project falls within a Community Development Area.
The Limit
Subject to legislative changes, a total of $350,000 in state tax credits can be allocated each fiscal year by the DED. DED will not authorize more than $50,000 of tax credits for any single project or program during any single fiscal year. Applications for additional tax credits may be made in subsequent fiscal years for the same project or program.
Agreements for approved projects have a term of 12 months to make use of the tax credits. Contributions made prior to or after the term of a CDAA agreement are not eligible for CDAA tax credits. The minimum eligible contribution amount for tax credits is $50.
Application Process
CBOs seeking to have a program or project certified for tax credit status under CDAA must apply to DED. DED will consider complete applications in the order in which they are received.
Applications will be considered for funding during the state’s fiscal year they are received as long as tax credits remain to be allocated.
Filing an application does not guarantee certification of a submitted program or project for tax credit status.
Applications
Community Development Assistance Act (CDAA)
Submission Open Date: 1/16/2026 8:00 AM (CST)
Grant Management Resources
This page will provide technical assistance on using AmpliFund to apply for and manage grants awarded by DED.
Program Resources
| Title | File Type | Date |
|---|---|---|
| 01 – CDAA Program Guidelines | February 11, 2026 | |
| 02 – CDAA Flowchart | February 11, 2026 | |
| 03 – CDAA Application Checklist | February 11, 2026 | |
| 04 – CDAA Tax Credits One Pager for Contributors | February 11, 2026 | |
| 05 – Form CDAA-1 Tax Credit Request | February 11, 2026 | |
| 06 – US Citizenship Attestation Form | January 13, 2026 | |
| 07 – CDAA Pledges Funding Sources Spreadsheet | Excel | January 13, 2026 |
| Foreign Adversary Company Form | May 4, 2026 | |
| MEMO 25-04: LB 644 (2025) Foreign Adversarial Company | October 22, 2025 |
Secure Uploads
You may upload documents securely to DED at the following link:
Have questions about CDAA tax credits?
