CoyoteHillChristianChildren’sHomehasbeenapprovedtoreceivedonationsthatareeligiblefor50%Statetaxcredits–forqualifieddonorsac-cordingtoYouthOpportunitiesProgram(YOP)guidelines.

Howthetaxcreditsystemworks:Agenciesacrossthestate,suchasCoyoteHill,submitdetailedapplicationstoreceivetaxcreditsforspecificprogramswithintheagency.Theprocessisverycompetitive,becausetheStateislookingfororganizationsthataremakingasignificantimpacttocountercrucialsocialillsinourMissouricom-munities.Theorganizationsthatareselectedarethengiventheopportunitytooffertaxcreditstoencouragecommunityintereststomakelargecontributionstowardtheresolutionofthesesocialproblems.

Whatcanbedonated:ForourparticularYOPprojectthereareonlytwokindsofcontributionsthatareeligible:cashorstocks/bonds.Typicallywhenindividualstransferstock,theydosotoaCoyoteHillaccount,usuallywiththeirsamebrokeroragent.Ourcommonpracticethenistosellimmediatelytoavoidallrisksandfocusoureffortsoncareforchildren.Thedonoravoidsallcapitalgainstaxesandgetscreditformakingacontributionforthefullamountofthestockatthetimeoftransfer.Itisaverypopularwaytomakeacontributionusingtaxcredits.

Onthefollowingpagesismoreinformationthatwillbeofinterestandhope-fullyansweranymorequestionsyoumighthave.PleasefeelfreetocontactourYOPProjectDirector,KimLanes(573-874-0179)forquestions.Also,weappreciateanyeffortstopassalongthisinformationtootherswhowouldbeinterestedinthistypeofdonation.

Fightin’forTheFamily,

LarryMcDaniel,MSWExecutiveDirectorlarry@coyotehill.orgCellphone:573-819-6701

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Coyote Hill — A Place to Be a Child

Founded in 1991 Coyote Hill Christian Children’s Home was founded in 1991, by Larry McDaniel and his late wife Cathy, along with an active Board of Directors. Larry still serves as the Executive Director today. In July of 1997, the first new home was completed, designed and built accord-ing to Missouri state licensing regulations. This home was named, Cathy’s Home.

Second Home Completed 1999 Coyote Hill is located on 150 acres, donated by Mark and Laurene Zimmer. In the fall of 1999, a second home was completed and named and dedicated in honor of Mark and Laurene, and their family; The Zimmer Home.

Third Home Completed 2000 A third home, known as the Hubbell Home, was completed in September of 2000. Built in honor and with the generous support of Ira and Gail Hubbell and their family, this home has been a wonderful addition to our ministry and service to families.

4th Home to finish by Christmas 2010 The Wright Home is currently being constructed to allow a home for 8 more chil-dren. The home is named in honor of Bentley Wright, and will contain an eleva-tor to allow Coyote Hill the ability to care for children with disabilities.

Indoor Arena to finish in 2011 Thanks to the generous support of Doris Overton, in honor of her late husband Jack, we are currently constructing a new barn & arena. The Overton Arena will contain 14 horse stables, and a large indoor riding arena. This will allow our Equine Program to run year-round and host other children’s homes & youth groups.

Coyote Hill is a professional home of love for abused and ne-glected children; and also for children whose families just need a chance to regroup and get a fresh start. We provide licensed counseling and professional social work services. We provide the child with a safe and healthy place to grow, to learn, to laugh, to love; and to understand what it means to have a life that is full and complete.

The program of Coyote Hill is aimed directly at breaking the vicious cycles of abuse and neglect, and building in their place cycles of success — success as a mom or a dad; as a husband or a wife; and as an individual who will make a viable and valuable contribution to the community to which they will return. We not only work with broken families of today, we work to build successful families of tomorrow.

Coyote Hill Chris�an Children’s Home | P.O. Box 1 | 9501 Coyote Hill Rd. | Harrisburg, MO 65256 | 573‐874‐0179 | www.coyotehill.org 

YOP Donation Information Coyote Hill

Types of Contributions1. Cash

Required: Copy of both sides of the endorsed processed check(s)—after bank deposit—or amicrofichecopyofthefrontsideofthecheck(s)fromthecontributor’sfinancialinstitutionwiththecheck#,amountofcheckanddateitwasprocessedlisteddirectlyaboveorbelowthefrontofthecheck.

2. StocksorBondsRequired:Documentationofthetransferofstocksorbondsfromthecontributortotheorganizationindicatingthenameofthesecurity,#ofshares,dateofdonationandmarketvalueonthedateofdonation.Thetransferdocumentationshouldcomefromthecontributor’sstockbroker(thisisthevalueofthedocumentation).

5-year Carry-Forward ProvisionIftheresultingtaxcreditbenefitsarelargerthanyoucanutilizeinoneyear,theycanbecarried-forwardforupto5years.Therefore,youwouldhaveupto6taxsessionstoutilizeallthetaxcreditbenefits.

Size of Contribution RequiredAlthoughsomeorganizationsmaymaketheentrylevelgiftashighas$5,000,CoyoteHillsetsthefloorforYOPdonationsatonly$1,000.WedonotwishtodiscouragesmallergiftsorourmonthlyParentPartners;ourgoalforYOPtaxcreditsistomerelyencouragelargercontributionstotargetspecificprogramswithinourministry.

Eligibility of Donors Allindividuals,aswellasbusinessesqualifytoreceiveYOPtaxcredits.

Pleaseseepage4foradetailedlist.

More InformationYoumaygetmore information from theYOPwebpageunder theMissouriDepartment ofEconomicDevelopmentwebsite.Also,seeattachedinformationsheet.

Visit:www.missouridevelopment.org Clickon:BCSPrograms(topleftsidebar) Clickon:YouthOpportunitiesProgram(bottomoflistonleftsidebar)

The Reason WhyAlthoughwe havemade great progress in the last decade, child abuse&neglect remain an ongoingprobleminthestateofMissouri.AccordingtoKIDS COUNT in Missouritherewere45,628substantiatedcasesofchildabuseandneglectin2008(www.mokids.org).CoyoteHill continues to serve asmore than just anoutlet for these children, but a trueplace to callhome.ThroughYOPcontributions,ourSuccessforLifeProgramprovideschildrenwithvitalLifeSkills,IndependentLivingSkillsandEquestrianTherapy.Alllessonstaughtinourhomescanbeusedintheirfutureandtopositivelycontributetothecommunity.

YOP Eligible Contributors Coyote Hill

Taxpayer RSMo Chapter Tax Liability Type

Banks&OtherFinancialInstitutions

MOFinancialTaxReturn FinancialInstitutionsTax;

FarmOperationFederalForm1040,ScheduleF,MOForm1040

IndividualIncomeTax

Corporations MOForm1120 Income,CorporateandFranchiseTax

ExpressCompanies 153 GrossReceiptsTax

IndividualFederalForm1040,MOForm1040

IncomeTax

Individualreportingincomefromrentalpropertyorroyalties

IndividualIncomeTax

FederalForm1040,ScheduleE,MOForm1040

InsuranceCompanies MOInsuranceTaxReturn GrossPremiumReceiptsTax

LimitedLiabilityCompany MOForm1120,1120Sor1065

IndividualMembers’IncomeTax,FranchiseTax,andFiduciaryTax

Partnerships

FederalForm1040,MOForm1040,MOForm1065

IndividualPartners’IncomeTax

S-Corporations MOForm1120S IndividualShareholders’IncomeTaxandFranchiseTax

SoleProprietorships

FederalForm1040,ScheduleCandMOForm1040

IndividualIncomeTax

CharitableOrganizationsexemptfromFederalIncometax

IncomeTax IncomeTax

YOP Donation Process Coyote Hill

Step1

CashDonationSendthecheckto:CoyoteHill|POBox1|Harrisburg,MO|65256.Pleasewrite“YOP”inthememoportionofthecheck.StockorBondDonationPleasenotifyKimLanes(573-874-0179)sothatwemayfollowupandcompleteourdocumentation.

Step 2WedeposititintoadesignatedYOPaccount.ThisaccountonlyreceivesYOPcontributionsandisauditedseparatelytoensurepropermanagementoffunds.

Step 3

Mailustheincludedtaxcreditapplication&acopyofbothsidesofyourendorsedprocessedcheck.(Seepage3formoredetails.)WethencompletetheprocessbymailingittotheMissouriDepartmentofEconomicDevelopmentoffice.

Step 4In4-8weeksyouwillreceiveyourTaxCreditCertificatefromtheMissouriDepartmentofEconomicDevelopmentandmayclaimyourtaxcredit.

*ApplicationsmustbesubmittedtotheYOPofficenolaterthan1yearfollowingthedateofthecontribution.

YOP Tax Credit ExampleGift of $1,000 (from taxpayer in the 36%

tax bracket)Donation to Coyote Hill ($1,000)Federal Deduction Allowed $360 MO Tax Deduction Allowed $60 MO YOP Credit (50% of Gift) $500

Additional Federal taxes dueto reduction of deductible state taxes* ($180)

Your final out-of-pocket cost $260

*Represents 36% of the $500 YOP tax credit. Your deduction for state taxes on your federal return is reduced by $500 as your state tax payment is being reduced by $500(This serves as an example only; please consult your tax advisor on ways this program can benefit you.)

50 % Tax Credits!Thanks for your participation in this great program.

UCTIONS FOR COMPLETING MISSOURI FORM CDTC-770 or individuals and businesses that have contributed to organizations approved by the Family Development Account Program, Neighborhood Assistance Program or Youth Opportunities Program. Please allow the Department of Economic Development 2 to 4 weeks for processing. O BE COMPLETED BY THE CONTRIBUTOR/TAXPAYER

PART I Select the one program that the organization currently participates in that received your contribution. T II • Provide the taxpayer name. If you are contributing as an individual, the taxpayer name will be your own name plus your spouse if applic-

able. If you are contributing as a business, the taxpayer name will be the name of the business. • Indicate the complete address and contact name for which information regarding this tax credit application may be sent. Include a day-

time phone number in th event that DED staff have questions regarding the tax credit application. • Indicate whether your tax is paid by calendar year or fiscal year. If fiscal year, enter the dates. T III Select the taxpayer status that qualifies you to receive a tax credit. You must check the one box that describes your taxpayer status at the time the contribution was made. Partnerships and S-Corporations are required to attach a complete list of partners or shareholders and their social security numbers along with the percent ownership of each. Note: the percent of profit distribution is not always the same as percent of ownership. If any of the partners or shareholders are trusts, include both the Federal ID number for the trust and social security number of the beneficiary. T IV Indicate the type of contribution made to the participating organization and the value of the contribution. Attach documentation for the con-ution made. Cash: a copy of the front and back of the cancelled check, microfiche copy of the check, money order, cashiers check or credit card Stocks/bonds: , number of shares, date of transfer and market value on the date of transfer. Also securities, number of shares and date of sale.

In-kind:

• a copy of the deed, the required number of appraisals and a Phase I Environmental Assessment if applicable. Appraisals are required for real or personal property contributions. The contribution shall be equal to the lowest of at least two qualified independent appraisals, with the following exceptions: commercial property whose value is less than fifty thou-sand dollars and vacant or residential property which value is less than twenty-five thousand dollars will require only one appraisal. State-licensed or certified appraisers must perform all appraisals.

• Documentation is required of comparable market value of the rental or the actual rental value, whichever is less, when the full title of real or personal property is not transferred and use of property is offered.

• Phase I environmental assessment is required on all commercial real estate contributed for NAP/YOP credit or purchased using OP contributions.

• Contrib a copy of the invoice or other documentation showing the cost to the contributor or current fair market value, whichever is less.

• Prof rent fair market value, whichever is less.

a copy of the employer’s payroll record, along with the wages paid statement signed by the employee and er itemizing the total number of hours worked (both regular and overtime) and the employee’s hourly wages. The wages paid statement may be obtained by contacting the Youth Opportunities Program.

PART V • ust read the certification and sign this section in the presence of a notary. • Return the form along with proof of contribution to the organization to which you donated. DO NOT CLAIM THIS CREDIT ON YOUR MISSOURI TAX RETURN UNTIL YOU HAVE RECEIVED AN OFFICIAL TAX CREDIT TION FROM THE DEPARTMENT OF ECONOMIC DEVELOPMENT.

TO BE COMPLETED BY THE PROJECT DIRECTOR OF THE PARTICIPATING ORGANIZATION PART VI • Indicate the name of the approved organization. • Indicate the appropriation year or project number as assigned by DED. • Sign the application and forward to the Department of Economic Development for processing.

Send the tax credit application to the appropriate program at the following address: Family Development Account Program Neighborhood Assistance Program Youth Opportunities Program MO Department of Economic Development MO Department of Economic Development MO Department of Economic Development P.O. Box 118, Jefferson City MO 65102 P.O. Box 118, Jefferson City MO 65102 P.O. Box 118, Jefferson City MO 65102 (573) 522-2629

)

PURPOSETo 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.

AUTHORIZATIONSections 135.460 and 620.1100 to 620.1103, RSMo

ELIGIBLE AREASStatewide

ELIGIBLE APPLICANTS•Non-ProfitOrganizations

•Schools*

•Faith-basedOrganizations*

•LocalGovernments

•MissouriBusinesses

•PublicorPrivateEntities

*Schools and faith-based organizations must meet certain criteria.

ELIGIBILITY CRITERIATaxcreditsareallocatedtoorganizationsadministeringpositive youth development or crime prevention projects that have been approved through the application process. Approvedorganizationssecurecontributionsfromtheircommunity, and the contributor receives tax credits for those contributions. There are 50% tax credits 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 specificallyfortheproject.

EligibleProjectsinclude:

•DegreeCompletion•Internship/Apprenticeship•YouthClubs/Associations•Adopt-A-School•Mentor/RoleModel•SubstanceAbusePrevention•ViolencePrevention•YouthActivityCenters•ConflictResolution•Employment

•Counseling

PROGRAM BENEFITS/ELIGIBLE USESThistaxcreditcanbeappliedto:

•Ch.143–Incometax,excludingwithholdingtax

•Ch.147–Corporatefranchisetax

•Ch.148–

•BankTax

•InsurancePremiumTax

•OtherFinancialInstitutionTax

•Ch.153–ExpressCompaniesTax

Thiscredit’sspecialattribute:

•Carryforward5years

FUNDING LIMITS•TheYouthOpportunitiesProgramhasupto

$6 million in tax credits to award annually.

•Eachprojectislimitedto$250,000intaxcredits.

•Eachcontributorislimitedto$200,000intax credits annually.

APPLICATION/APPROVAL PROCEDUREThere is no deadline for applying. Applications are reviewed as received until funding is depleted.

REPORTING REQUIREMENTSQuarterlyreports,finalreportandfinalauditforprojectsusing $25,000 or more in tax credits

CONTACT

YOUTH OPPORTUNITIES TAX CREDIT PROGRAMMISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT

Revised November 2007

Missouri Department of Economic DevelopmentDivision of Business and Community Services • Finance Management Team

301 West High Street •Room770•P.O.Box118JeffersonCity•MO• 65102

Phone:573-751-4539•Fax:573-522-4322E-mail: dedfin@ded.mo.gov • Web: www.missouridevelopment.org