CHARLESTON, W.Va. -- The state has approved 204 projects in 32 counties for participation in a charitable giving project.

Every year the Legislature sets aside $3 million in state tax credits for the neighborhood investment program, which was established in 1996 to increase charitable giving to local nonprofit groups.

State Development Office Secretary Keith Burdette has certified the participating projects. Participants have until the end of next June to distribute their allocation of tax credits to businesses and individual donors. The minimum eligible donation upon which a tax credit can be issue is $500 and the maximum is $200,000.