How to apply for tax credits:

1. Contact Billy Polansky billyp@columbiaurbanag.org to determine if credits are still available.

2. Make a donation to CCUA.

3. Complete Missouri Form UF. Please send it to CCUA for review before submitting to MASBDA. Parts of the application need to be completed and signed by CCUA.

4. Submit the following to MASBDA:

1. Completed, Signed Missouri Form UF

2. Donation receipt provided by CCUA and verification of the transaction from your bank (e.g. a copy of the canceled check, bank statement, etc.)

3. $100 non-refundable application fee

4. Proof of legal residence (Missouri drivers license or other listed document)

Instructions for Form UF:

1. Download Missouri Form UF

2. Donor completes section 1. Responses in Section 1 should pertain to the donor/taxpayer who will receive the credits (not CCUA).  

1. NAICS/SIC code is only applicable to businesses. Only answer the question if you are receiving tax credits on behalf of a business. NAICS code lookup can be found here https://www.naics.com/search/ 

2. You can lookup your Missouri State Representative and Senate District Number here https://www.senate.mo.gov/legislookup/default

3. CCUA will provide you with a receipt for your donation for the required attachment in Section 2. In addition to the receipt provided by CCUA, you must also include a copy of the canceled check, bank statement, etc. to verify the donation amount.

4. CCUA completes Section 3

5. Do not complete Section 4, it is not applicable

6. Donor completes section

7. Donor signs and dates the Section on Certification of Citizenship/Immigration Status (all donors must complete and sign this section)

8. Donor completes Section on Employer Status (all donors must complete and sign this section)

9. Affidavit of Authorized Workers only applicable to businesses. Only complete this form if you are receiving tax credits on behalf of a business.

Frequently Asked Questions:

What can credits be used for?

These tax credits can be used to pay any state tax liability incurred by a Missouri taxpayer under the provisions of chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265.

How much credit do I get for my donation?

Credits are issued at 50% of the donation value. With a maximum of $5,000 of credits per donor per year. For example:

• You donate $2,000 and get a $1,000 tax credit.

• You donate $10,000 and get a $5,000 tax credit.

• You donate $20,000 and get a $5,000 tax credit.

When can I use my credit? How long do I have to use my credits?

Credits can be used in the tax year when you made your donation and the three years following that year.

For example, if you make a donation in 2023, it could be applied to your 2023, 2024, 2025, and/or 2026 Missouri taxes.

When can I apply for credits?

You have up until November of the year following your donation to apply for credits.

For example, if you make a donation in 2023, you have until November 2024 to apply for tax credits for your 2023 donation.

Can I sell or transfer tax credits to another taxpayer?

No, these credits cannot be transferred, sold, or assigned.

Can tax credits be used to get a refund on my taxes?

The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability in the tax year for which the credit is claimed.

Are there fees? How do they work?

There is a $100 non-refundable application fee. If your application is approved, and you are awarded credits, a 3% credit fee ($50 minimum) will be assessed to the value of your credits issued.

For example:

• If you make a $10,000 donation, you will receive $5,000 of credits and be assessed $250 in fees ($100 application fee + $150 credit fee). So, your total cost to receive $5,000 of credits is $10,250 ($10,000 donation + $100 application fee + $150 credit fee).

• If you make a $2,000 donation, you will receive $1,000 of credits and be assessed $150 in fees ($100 application fee + $50 minimum credit fee). So your total cost to receive $1,000 of credits is $2,150 ($2,000 donation + $100 application fee + $50 minimum credit fee).

Is there a minimum donation?

There is no minimum amount, but because the minimum fee is $150 (see above), giving less than $300 isn’t feasible, and the more you give the more benefit your receive.

What is the maximum I can receive in tax credits per year?

The maximum any one taxpayer can receive in Urban Farm Tax Credits is $5,000 per year ($10,000 of donations).

What is the maximum credits available statewide per year?

The maximum credits available statewide are $200,000 per year.

What is the maximum credits available to CCUA donors per year?

The maximum credits available to any one urban farm is $25,000 per year ($50,000 of donations). Reach out to Billy Polansky billyp@columbiaurbanag.org prior to making your gift to determine if credits are still available.

Who issues the tax credits?

The tax credits are issued by the Missouri Agricultural and Small Business Development Authority (MASBDA), a function of the Missouri Department of Agriculture. More information on the Urban Farm Investment Tax Credit Program can be found here: https://agriculture.mo.gov/abd/financial/urban-farm.php