4 CSR 85-2.010 - General
(1) Neighborhood Assistance Programs (NAPs)
are those programs designed to give assistance to endangered neighborhoods and
their residents in the improvement of the quality of life. Assistance can be
granted if the neighborhood does not have the ability within its own resources
to deal with the factors which are endangering its existence as a viable and
stable neighborhood. An NAP is any type of community development project which
improves the neighborhood by community services, crime prevention, education,
job training, physical revitalization, or economic development, as named in
section 32.105, RSMo.
(2) The Department of Economic Development
shall administer the NAP with the cooperation of the Department of Revenue. The
department shall provide necessary assistance to neighborhood organizations and
business firms wishing to take advantage of the Neighborhood Assistance
Act.
(3) As used in the
implementation of the Neighborhood Assistance Act, the following terms mean:
(A) Community services may include, but are
not limited to: individual, group, and family counseling; mental health
services; primary care and community medical health centers; child day care
services; senior citizen service centers; recreation programs; nutrition
programs; emergency shelters for persons suffering from physical abuse or rape;
services for the handicapped; sheltered workshops, vocational counseling;
substance abuse counseling; and referral services;
(B) Crime prevention programs include
activities such as services to ex-offenders, local civilian organizations to
help prevent crime or aid to victims of crime, or both, mediation services
aimed at resolving disputes and conflicts before they become criminal incidents
or services to juveniles who have had contact with the court or
police;
(C) Education programs
include literacy programs, adult basic education and General Educational
Development (GED) certificate programs, and training for physically or mentally
challenged; and education for person(s) disenfranchised by public primary or
secondary school systems;
(D) Job
training may include those activities which provide specific vocational skills
including special apprenticeship or on-the-job training programs not otherwise
available;
(E) Physical
revitalization programs are those aimed at the physical improvement of any part
or all of a neighborhood area. These activities may include such programs as
commercial area revitalization; housing construction or rehabilitation;
improvements to, acquisition, or construction of facilities used by nonprofit
organizations for community purposes or related planning and promotional
activities designed to aid in those programs;
(F) Business firm, person, firm, a partner in
a firm, corporation or a shareholder in an S corporation doing business in
Missouri and subject to the state income tax imposed by the provisions of
Chapter 143, RSMo, or a corporation subject to the annual corporation franchise
tax imposed by the provisions of Chapter 147, RSMo, or an insurance company
paying an annual tax on its gross premium receipts in this state, or other
financial institution paying taxes to Missouri, or any political subdivision of
this state under the provisions of Chapter 148, RSMo, or an express company
which pays an annual tax on its gross receipts in this state;
(G) Neighborhood organization, any
organization incorporated as a not-for-profit corporation under the provisions
of Chapter 355, RSMo; designated as a community development corporation under
the provisions of Title VII of the Economic Opportunity Act of 1964; or holding
a ruling from the Internal Revenue Service of the United States Department of
Treasury that the organization is exempt from federal income tax. The sole
ruling which shall be considered as appropriate is section 501(c)(3) of the
Internal Revenue Code of 1986;
(H) Contribution may consist of cash,
material or supplies, real estate, labor, professional services, technical
assistance, or equipment. Financial institutions and insurance companies are
prohibited from earning tax credits for investments which are part of their
normal course of business;
(I)
Neighborhood, a specific geographic area certified by the Division of Community
and Economic Development of the Department of Economic Development which has a
readily identifiable residential population. Ordinarily in urban and suburban
areas and cities with over ten thousand (10,000) in population, a neighborhood
is smaller than a city. Small cities with under ten thousand (10,000) in
population and regions within a rural area have many of the characteristics of
urban neighborhoods. Whenever the word neighborhood is used, it should be read
as applying to these areas as well. Some of the factors which could be
demonstrated in defining a neighborhood include:
1. A sense of belonging or identity that ties
residents to a given area:
2.
Social, cultural, political or economic activities around which people organize
themselves;
3. The existence of
cohesive organizations formed by residents; and
4. A history of acting or being treated as a
distinct or cohesive unit;
(J) Problems endangering the area's existence
as a viable and stable neighborhood, a neighborhood will be considered to have
these problems when some or all of the following factors, or similar factors,
are present: declining population, high percentage of people dependent on
public assistance, persistent or substantial unemployment or underemployment,
lower than average family incomes, financial disinvestment, insurance and
financial redlining, general weakened market conditions on the neighborhood
commercial strip as indicated by declining rents or vacant stores, excessive
abandonment, a significant percentage of neighborhood residents on fixed
incomes, unsanitary or inadequate housing, overcrowding, property speculation,
high rates of crime and delinquency, high degrees of drug or alcohol abuse,
increasing cases of mental health problems, significant numbers of single
parent households, high degree of infant mortality and disease, disabilities,
general unsanitary conditions in the area, or poor city and public utility
services;
(K) Doing business, among
other methods of doing business in Missouri, individuals operating a sole
proprietorship or having rental, royalty, or farm income, as well as a partner
in a firm or a shareholder in an S corporation if this firm or S corporation is
doing business in Missouri; and
(L)
S corporation, a corporation described in Section 1361(a)(1) of the
United States Internal Revenue Code and not subject to the
taxes imposed by section
143.071, RSMo, by reason of
section 143.471,
RSMo.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.