CT Neighborhood Assistance Act
The Connecticut Neighborhood Assistance Act (NAA) Tax Credit Program provides a corporation business tax credit to businesses who make cash contributions to tax exempt organizations and municipalities participating in the NAA program. That’s right, when you contribute to one or both of Nutmeg Clinic’s NAA programs, you will get a credit towards your state business taxes! It’s like redirecting your tax dollars to Nutmeg to help us help more families and pets!
FeralCare Inc., DBA Nutmeg Spay Neuter Clinic, a 501c3 non-profit, is seeking donations to support our energy efficiency window replacement project, and our Every Pet Deserves Veterinary Care program. Every dollar given towards our veterinary care program will be used to cover veterinary care for pets living in homes where a little extra help is needed. Depending on the program you support, 60% or 100% of your donation will be credited towards your taxes. See details below.

Donate and Receive a Tax Credit
Each business requesting a tax credit must electronically submit Form NAA-02 through the DRS website between September 15 and October 1.
Below you can read about supporting one or both of the Nutmeg NAA programs.
Find program information and how to donate below.
Nutmeg Clinic NAA Programs


Energy Efficiency Renovations for Community Animal Clinic
The All Pets Deserve Veterinary Care program will provide a $100 credit towards veterinary care per pet, including spay/neuter surgery, vaccinations, and wellness care. To qualify, the pet owner must receive support through a CT Department of Social Services (DSS) program, i.e., SNAP, Medicaid, SAGA, HUSKY HEALTH, and TFA. All qualifying pets brought to us through December 31, 2024, or until all awarded funds are depleted, will receive this $100 credit toward their veterinary care. (Excluding residents in 06607 and 06608 who qualify for free services under our Pets for Life program)
A $60 contribution to cover the entire cost of spay/neuter surgery for feral / free-roaming cats that are brought to us through December 31, 2024, or until all awarded funds are depleted.
We are seeking $20,000 for this program. This will let us serve 200+ animals. 60% of your contribution to this program will be credited towards your business taxes. Subject to program limits & rules
Need for this Program
Nutmeg Spay/Neuter Clinic was born out of our desire to eliminate the needless practice of euthanasia of unwanted litters of companion animals in Fairfield County and our neighboring communities. Since 2012, our clinic has performed over 50,000 spay/neuter surgeries to stop the overpopulation of cats and dogs. Surgery at our clinic is at reduced rates to all clients, and we also accept State vouchers for payment. Perhaps our most impactful contribution is to the companion animals living within our underserved and impoverished households. For families receiving State assistance residing in zip codes 06607 and 06608, we provide their pets with our services free of charge.
Pets enhance humans’ lives, and everyone who chooses should have the opportunity to experience the unconditional love and meaningful relationship a pet brings. People’s bond with their pets should not depend on income, the zip code they live in, or the language they speak. Everyone who wants to provide a loving home to animals deserves access to the resources that help keep pets happy and healthy. At Nutmeg, we break down the barriers many pet owners face to help keep pets in their homes by offering reduced-cost spay and neuter surgery and wellness care.
Through our Pets for Life program, we provide free spay/neuter services, wellness care, pet supplies, and transportation support, and share information with residents of our focus areas, the 06607 and 06608 zip codes. Within these zip codes, the most underserved in Bridgeport, Connecticut, nearly 35% of residents are below the poverty level. The median household income is just over $30,000, well below the State average. Also, there are no pet resources in the immediate area, such as veterinary clinics or big box stores. Approximately 63% of residents are Latino, and 30% are African American. Furthermore, the percentage of renters in this area is more than double the state average. Renting often forces families with pets to pay higher rates or more distressing, forces families to give up their beloved companion.
Through our outreach, we have discovered that most pets met are unaltered, and 96% of pet owners in this geographic area have never contacted an animal service agency. This statistic further illustrates the lack of connection to service providers in underserved communities.
Since implementing the Pets for Life program in late 2017, we have already made a positive, transformational change for the people and pets of Bridgeport. We have served over 2,400 individual pets and given more than 10,050 medications, services, and other supplies at no cost to families.
According to the CT Department of Social Services 2022 Annual Report, the state delivered vital public benefits to more than 1 in 4 Connecticut residents in SFY 2022, providing services to approximately 1.27 million state residents. Pets living with families within this large population will benefit from this NAA pet care program.
Our organization conducted business in a rental property for over ten years. In 2021, with philanthropic funds and a business loan, NSNC purchased 626 Surf Avenue, Stratford, CT. Our initial property renovations were limited to the hospital facility for the clinic to become operational immediately. Now that some time has passed, we have discovered that the 34-year-old building requires a new roof and windows. Replacing the old roof material and drafty windows with modern, energy-efficient materials and products will add much-needed efficiency to the building.
Last year alone, we spent nearly $20,000 on natural gas and electricity. We provide our services at reduced costs to the community and rely upon grants and philanthropic funds to make up the gap in our budget. Adding efficiencies will cut our utility costs and also help reduce the budget gap.
We are seeking $130,000 for this program. 100% of your contribution to this program will be credited towards your business taxes. Subject to program limits & rules
Each business requesting a tax credit under the Neighborhood Assistance Act Program must electronically submit Form NAA-02 through the DRS website for each program it wishes to sponsor. Form NAA-02 will not be made available until September 15. The contribution must be cash and needs to be made in the corporation’s income year that corresponds to the same year as the approved program.
Form NAA-02 must be electronically submitted to DRS between September 15 and October 1 of each year. Submissions that are mailed, hand delivered, or emailed will not be accepted.
- A business is limited to receiving $150,000 in tax credit annually.
- A non-profit organization is limited to receiving $150,000 in contributions in the aggregate.
- The minimum contribution on which credit can be granted is $250.
- The program has a five million dollar cap, which, if exceeded, results in proration of approved donations.
- Information Publication 2015(13), The Connecticut Neighborhood Assistance Act Tax Credit Program, and
- The Neighborhood Assistance Act Program tax credit summary in the Online Guide to Connecticut Business Tax Credits.
E-mail any questions to NAAProgram@ct.gov or contact 860-297-5687 for more information.
To participate, complete from NAA-02 between September 15 and October 1 on the DRS website.