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41 chapters · 626 sections in this title.
30 Del. C. § 2001. Short title.
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§ 2001. Short title. This subchapter shall be known and may be cited as the “Neighborhood Assistance Act.”30 Del. C. 1953, § 2001; 56 Del. Laws, c. 405, § 1; 72 Del. Laws, 1st Sp. Sess., c. 250,, § 2;
30 Del. C. § 2002. Definitions.
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§ 2002. Definitions. As used in this subchapter: (1) “Community development corporation” and “community-based development organization” means any locally-based, resident-controlled, nonprofit organization that plans and implements Community Economic Development projects in impove…
30 Del. C. § 2003. Declaration of policy.
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§ 2003. Declaration of policy. It is declared to be public policy of this State to encourage the investment by persons in offering neighborhood assistance both directly and by contributing to neighborhood organizations, to benefit individuals living in impoverished areas or low a…
30 Del. C. § 2004. Qualification for tax credit; Neighborhood Assistance Act Advisory Council.
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§ 2004. Qualification for tax credit; Neighborhood Assistance Act Advisory Council. (a) For each taxable period beginning on or after July 1, 2007, a person that contributes to a neighborhood organization or that provides neighborhood assistance in an impoverished area or for low…