Any community betterment organization which provides eligible activities in a community development area may apply any time during the fiscal year to the department to have one or more programs or projects certified for tax credit status as provided in sections 13-205 to 13-208. The proposal shall set forth the program or project to be conducted, the community development area, the estimated amount to be required for completion of the program or project or the annual estimated amount required for an ongoing program or project, the plans for implementing the program or project, and the amount of contributions committed or anticipated for such activities or services.
Neb. Rev. Stat. § 13-204