Youth Opportunities Program (YOP)

To broaden and strengthen opportunities for positive development and participation in community life for youth. The purpose of the Youth Opportunities Program is to broaden and strengthen opportunities for positive development and participation in community life for youth, and to discourage such persons from engaging in criminal and violent behavior. Tax credits are allocated to organizations administering positive youth development or crime prevention projects that have been approved through the application process. Approved organizations secure contributions from their community, and the contributor receives tax credits for those contributions. For projects approved for CY2026 and beyond, there are 70% tax credits (previously 50% for projects approved prior to CY2026) for monetary contributions and wages paid to youth in an approved internship, apprenticeship or employment project, and 30% tax credits for property or equipment contributions used specifically for the project. Eligible Projects include: Degree Completion Internship/Apprenticeship Youth Clubs/Associations Adopt-A-School Mentor/Role Model Substance Abuse Prevention Violence Prevention Youth Activity Centers Conflict Resolution Employment Counseling To prepare for an application cycle, please gather the following information and documents listed below: Organization FEIN (Federal Employer Identification Number) Organization NAICS Letter of Local Government Support Organization E-Verify MOU (see the YOP Guidelines for more information) Organization Articles of Incorporation (and Bylaws if applicable) Organization 501(c)(3) IRS letter (if designated as a 501(c)(3)) Applicant Certification (Download also available from the Attachments section of the application) Site Control – For Capital Campaign projects. Refer to the YOP Guidelines for information about acceptable documentation YOP Budget & Other Sources of Funding Document Submission – Existing Projects Only To submit program documents, please upload files to the Community Finance Box Account. If you have any programmatic questions, please contact us at 573-522-9062 or [email protected] . To submit a physical copy, please mail to: Missouri Department of Economic Development Business and Community Solutions Box 118 Jefferson City, Missouri 65102-0118

Tax credits are allocated to organizations administering positive youth development or crime prevention projects that have been approved through the application process. Approved organizations secure contributions from their community, and the contributor receives tax credits for those contributions. For projects approved for CY2026 and beyond, there are 70% tax credits (previously 50% for projects approved prior to CY2026) for monetary contributions and wages paid to youth in an approved internship, apprenticeship or employment project, and 30% tax credits for property or equipment contributions used specifically for the project. Eligible Projects include: Degree Completion Internship/Apprenticeship Youth Clubs/Associations Adopt-A-School Mentor/Role Model Substance Abuse Prevention Violence Prevention Youth Activity Centers Conflict Resolution Employment Counseling