Any Community Betterment Organization which provides Community Assistance or Community Services in a Community Development Area may submit an Application seeking to have a program or project certified for Tax Credit status under the Act.
Any business firm or financial institution which contributes employment training assistance, human services, medical services, physical facility and neighborhood development services, recreational services and activities, or the purchase of shares in the business development corporation formed to provide debt and equity financing in the target area identified in 001.11 may apply for tax credits.
85 Neb. Admin. Code, ch. 1C, § 003