[Bldg-sim] EPAct tax credits for private non-profits and multifamily

[David Reddy]

  Has anyone investigated obtaining the EPAct 2005 tax credit for EE 
commercial buildings for private non-profits (503(c)(3))?  It seems like 
Section 3 in the 2008 amplification notice is pretty clear that the 
credit can be allocated for government-owned buildings, but does anyone 
have knowledge as to if this could apply to a 503(c) entity as well?

Also, would a) privately, or, b) government-owned mid & high-rise 
residential, or at least the non-residential portions of these 
buildings, be applicable?  It seems if 90.1 covers these structures, 
then the credit might be applicable too, despite the fact the title only 
indicates 'commercial'.

Any personal experiences or known sources for interpretations would be 
much appreciated.

Thanks,
David

-- 
David Reddy

360 Analytics
Building Energy Analysis Consultants
mail:       12354 16th Ave NE, Seattle, WA 98125
office:     206.420.7918
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