<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Hi Alex<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>A local Unitarian Church in my area installed solar where the generation credits were group net metered. Everyone who invested in the system (<i>or bought a panel</i>) that was mounted on the church had the proportionate amount of the credits applied to their utility bill at their residences. They were advised by a CPA that they could take the 30% federal tax credit from IRS form 5695 on their personal returns as owners of a portion of the system. IRS form 5695 reads like a residence, but not necessarily a main home, rather than a system remotely installed and invested in to me. Some accounting professionals are more aggressive in their interpretations to find tax breaks than others. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I always advise that as solar installers we can point toward tax incentives but recommend to customers that they talk to an accountant about application of the tax credit.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Thanks<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Rich <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> re-wrenches-bounces@lists.re-wrenches.org [mailto:re-wrenches-bounces@lists.re-wrenches.org] <b>On Behalf Of </b>Alex Cozine<br><b>Sent:</b> Thursday, September 12, 2013 12:42 PM<br><b>To:</b> RE-wrenches<br><b>Subject:</b> [RE-wrenches] Church Solar<o:p></o:p></span></p></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>I ask, WWWD, <o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>what would wrenches do for church/school installations in respect to federal/production incentives specifically at churches and schools?<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>One person champions the federal tax incentive? <o:p></o:p></p></div><div><p class=MsoNormal>A "corporation/congregation" owns the proposed system?<o:p></o:p></p></div><div><p class=MsoNormal>Each member of congregation owns a module? <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Is there any way to have tax/production incentives at a church?<br clear=all><o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>-- <o:p></o:p></p><div><p class=MsoNormal>Alex Cozine<o:p></o:p></p></div><p class=MsoNormal>NABCEP Certified Solar PV Installer™<br>Journeyman Electrician<br><br>Brothers Electric Solar<br><a href="http://brotherselectricsolar.com" target="_blank">brotherselectricsolar.com</a> <o:p></o:p></p></div></div></div></div></body></html>