​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Community Investment Tax Credits (CITC) support 501(c)(3) nonprofit organizations by awarding allocations of Maryland State Tax Credits for use as incentives to attract contributions from individuals and businesses to benefit local projects and services.

Community Investment Tax Credits complement other State Revitalization Programs which offer resources to assist communities with revitalization efforts. Since being established in 1996, the program has leveraged nearly $34 million in charitable contributions to approximately 845 projects across Maryland.

As part of an annual, competitive application process, 501(c)(3) nonprofit organizations apply to the Maryland Department of Housing and Community Development (DHCD) for Tax Credits to support a program or project that reflects Maryland’s and the Organization’s neighborhood revitalization, community, and economic development goals.

Eligible Applicants

IRS designated 501(c)(3) organizations.

Eligible Projects

Projects must be located in or serve residents of a Priority Funding Area​​ and may involve activities such as:

• Housing and Community Development
• Enhancing Neighborhoods and Business Districts
• Economic Development and Tourism Promotion
• Arts, Culture and Historic Preservation
• Technical Assistance and Capacity Building
• Job and Self-Sufficiency Training
• Education and Youth Services
• Services for At-Risk Populations

Award Details

Applicants may be awarded up to $100,000 in Community Investment Tax Credits.

Division Priorities

The Department strives for all Marylanders to live, work and prosper in communities that are affordable, lovable and just. Great places–lovable places–result from consistent targeted investment in locally-driven community reinvestment planning.

​To support the core objectives of DHCD, the Division of Neighborhood Revitalization will prioritize revitalization projects that are part of a strategic community plan to:

• Increase the production of mixed-income, middle-market and affordable housing, particularly near transit. DHCD is interested in supporting innovative development approaches—such as modular and off-site construction—to accelerate housing production.
• Increase household and generational wealth building through homeownership, legacy homeowner renovations, and small business development.
• Accelerate the elimination of vacant properties, particularly in Baltimore City.
• Create safer, more appealing public spaces and community facilities that expand access to community services and strengthen neighborhood cohesion.
• Revitalize Maryland's diverse Main Streets, downtowns and commercial cores through projects that: enhance their unique physical, visual, and historic character; improve economic vitality by supporting existing businesses and attracting new ones; and helping small businesses and entrepreneurs connect to resources.

Additional Consideration

The Department will give additional consideration to projects that address the overarching priorities of the Moore-Miller Administration, including projects that:

• Invest in designated Engaging Neighborhoods, Organizations, Unions, Governments and Households (ENOUGH) areas, which represent rural, suburban and urban communities that have been historically impacted by barriers to economic mobility.
• Invest in designated Just Communities​ where all Marylanders, regardless of background, have access to fair housing and economic stability and opportunity, righting the wrongs of the past.

Eligible Donors

Eligible donors contribute directly to nonprofits that have an award of Community Investment Tax Credits. By making a charitable contribution to a CITC Awardee, individuals and businesses can reduce their Maryland tax liability, help a local nonprofit organization achieve an essential community goal, and make a targeted impact in their community. Eligible donors include:

• Businesses - Any entity that conducts a trade or business in the State and is subject to the State income tax on individuals or corporations, the public service company franchise tax, or the insurance premiums tax.
• Individuals - An individual is a person or fiduciary having personal tax liability in the State of Maryland.

Businesses and individuals that donate $500 or more to a qualified organization’s approved project can earn tax credits equal to 50% of the value of the money, goods or real property contribution. Any individual or business contemplating making a donation is encouraged to consult with their accountant or tax professional for information about their specific tax benefits. For additional donor and donation eligibility and guidelines please see the Fiscal Year 2027 CITC Policy and Application Guide (link coming soon).

Eligible Contributions

Donors that make contributions of $500 or more are eligible to receive Community Investment Tax Credits. Eligible contributions Include:

• Monetary contributions in the form of a check, credit card charge, electronic transfer, online giving tool, gifts of stock or securities, and Individual Retirement Account (IRA) Qualified Charitable Distribution (QCD).
• New Goods accompanied by invoices or receipts evidencing the net cost of the donated items.
• Used Goods accompanied by an independent third-party evaluation of the donated items (consistent with IRS publication 561).
• Real Estate donations are eligible as long as the property being donated is identified at the time of the application. Gifts of real estate require third-party, independent evaluation (consistent with IRS publication 561) or real estate valuation records. Please contact the CITC Project Manager at [email protected] for more information and instruction on donations of Real Estate.

Visit GIVE Maryland​ for information on specific projects and donate now to nonprofits that have available tax credits. Search by county for a nonprofit organization working in your community to give.

Application

Application Status: Closed

Fiscal Year 2027 Application Period:

• Opens: June 2, 2026 8:30 AM​ (EDT)
• New organization registration deadline: June 31, 2026 at 4:59 PM
• Closes: July 14, 2026 3:00 PM (EDT)​

Portal Registration Instructions

To apply, your organization must be registered through the DHCD Project Portal:

• Select "New User?" on the portal and complete the registration request form.
• Registration requests may take up to 72 hours to process and approve. Please plan accordingly.
• No new organization user requests will be accepted after June 31, 2026 at 4:59 PM.
• View the FY 2027 CITC Policy & Application Guide to determine your organization's eligibility.

Virtual Application Training

Fiscal year 2027 CITC Application Training Webinar:

• Date and time: June 17, 2026 at 10:00 AM
• Access information: coming soon

Resources

• Fiscal Year 2027 CITC Policy and Application Guide: Coming Soon

The following information may be useful to both individuals and businesses making contributions, as well as nonprofit participants in the Community Investment Tax Credit program. This information is for reference only and any individual or business contemplating making a contribution, that has questions about their specific tax advantages, is encouraged to consult with their accountant or tax professional.

• Comptroller of Maryland
• Office of the Maryland Secretary of State
• Maryland Department of Assessments and Taxation
• IRS Publication 526 – Charitable Contributions
• ​IRS Publication 561 – Determining the Value of Donated Property

Contact Information

For general information and assistance, please contact:

Rachel K. Elliott
Program Manager
Email: [email protected]
Phone: 410-209-5843

Schedule a meeting via Calendly​​​