Missouri Youth Opportunities Program (YOP) Tax Credits

What is YOP?

YOP credits were created by the Missouri Department of Economic Development to encourage charitable support of non-profits serving the youth development needs of Missouri children and adolescents.

Who qualifies for YOP?

Any individual, corporation, LLC, partnership or bank that pays Missouri taxes is eligible to participate in YOP.

How do YOP credits work?

The charitable portion of your tournament sponsorship or other donation (that is, excluding the Fair Market Value of goods and services received) qualifies for 50% Missouri YOP credits.  These credits are directly subtracted from your Missouri taxes owed, over and above your standard federal and state charitable deductions.  This substantially reduces your out-of-pocket cost to make a gift.  And you can claim your credit anytime within the next five years, either in a single year or over multiple years.

When NCADA receives your gift, we will send you a YOP credit application, along with instructions for the required documentation you must provide.  Once you return the form and documentation to us, we will complete our processing and forward all materials to the State.  It typically takes about three to six weeks to receive your tax credit certificate, which you will include with your state tax return.

YOP estimate examples for sponsors/underwriters in the 35% federal bracket (6% Missouri bracket):