A new roof for the building, and a federal payment that can cover part of the solar.
Tax-exempt owners can receive the federal clean electricity credit as a direct payment. There is a deadline, and the order you do things in matters. This page is written to be printed and passed around.
The deadline
For a solar project that begins construction now, the system must be placed in service, meaning installed and ready to operate, by this date for the credit to apply. Miss it and the credit is gone. Confirm eligibility, the amount and the deadline with your tax advisor.
How elective pay works
- Your organization owns the system.
- Before filing, you register the project with the IRS and receive a registration number.
- After the system is in service, you file a return for that tax year (for most churches and nonprofits, Form 990-T) and claim the credit.
- The IRS pays the credit to you.
The credit covers the solar energy property: the active solar panels and their installation, the wiring, the inverter and other electrical equipment. The plain metal roofing, underlayment, decking and tear-off are roofing, so they don't qualify. Because the active panels also serve as your roof, your tax advisor may count either their full cost or only what they cost above plain standing seam; that decision, and the final basis, are theirs. Our proposal lists the two separately so your advisor can do this quickly. Grants or forgivable loans used for the project can reduce the credit. Projects that begin construction in 2026 or later must also meet federal rules on equipment from prohibited foreign entities.
The order to do it in
- Agree on the question: does the roof need replacing in the next five years?
- Detailed design ($100, credited to the contract): an EagleView measurement and a manufacturer-engineered layout, then a site visit covering the roof, the structure, the electrical service and 12 months of usage.
- Take this page to your tax advisor.
- Proposal: a fixed base price with defined allowances, the system that fits, and a schedule worked back from the deadline.
- Approvals: your governing body and, for historic buildings, the local commission. We prepare drawings and samples; we never promise an approval.
- Order, install, inspect, connect to the utility.
- Register and file, with your advisor.
What we'll need from you
- Building address and one committee contact
- 12 months of electric bills, or access to the utility account
- Roof age, known leaks and past repairs
- Drawings or surveys, if you have them
- Whether the building is in a historic district or listed
- Who prepares your filings, and your fiscal year end
- How the project will be paid for: reserves, a campaign, grants, loans
- Who approves, and when they meet
About the roof
An integrated solar roof replaces the roof covering with steel standing-seam panels, some of them carrying solar cells under glass. It suits a roof that is due for replacement.
We install two systems, Roofit Velario® and SolRoof FIT VOLT, and propose the one that fits your building. Roofit Velario has several US installations. SolRoof is proven in Europe and has not yet been installed in the US.
We'll come to your committee
We'll present this to your committee, vestry or board in person, at no charge, and answer the building questions. The tax questions belong to your advisor.
Solar Seam · hello@solar-seam.com · (888) 459-4799 · solar-seam.com/building
Not tax or legal advice. Elective pay eligibility, credit amounts and deadlines must be confirmed with your tax advisor. Federal rules changed in 2025 and 2026 and may change again.
Bring us to your committee
Tell us about the building and when your committee meets. We'll come with drawings, samples and a schedule worked back from December 31, 2027.