The recent passage of the “One Big Beautiful Bill” (OB3) rapidly phases out solar tax benefits and adds new restrictions for nonprofits who want to go solar. An executive order signed shortly after the OB3’s passage placed further restrictions on solar project viability.
Despite the challenges, we’ve charted a path forward that enables nonprofits to achieve their clean energy goals — if they act now. Nonprofits must now begin construction on their solar project by certain dates in order to benefit from the Investment Tax Credit and safe harbor an exemption from the new Foreign Entity of Concern (FEOC) rules.
What does that mean? In this webinar, we covered:
- An update on the rules for “Beginning of Construction.”
- Examples to guide you in determining when you must begin your project and what constitutes beginning a project.
- The rules for both the Physical Work test and the 5% Safe Harbor test.
Webinar materials
Check out our webinar materials to learn how your nonprofit can save with solar now!
🖥️ Slide Deck
❓ Q&A Transcript
Video:
Disclaimer: The information presented in this webinar is for educational purposes only and should not be construed as tax or legal advice. Please consult your tax advisor or legal professional for personalized guidance.
In addition, keep in mind that this webinar reflected a rapidly changing policy environment and presented current information as of September 2025. For more information and resources, check out our Policy page.
See also
- For an overview of the recent solar policy changes, see our July 31, 2025 webinar, “Changes to Solar Policy: What Nonprofits Need to Know to Go Solar Now.”
- For a deep dive on the Foreign Entity of Concern (FEOC) provision in OB3, see our August 21, 2025 webinar, “Unpacking FEOC Rules: What Nonprofits Need to Know to Protect ITC and Direct Pay
Presenters
Lee Barken, Chief Community Officer
Lee Barken, CPA, LEED-AP is the Chief Community Officer at CollectiveSun. He has broad industry experience in renewable energy project finance and energy policy analysis. He is dedicated to helping nonprofits and mission driven organizations develop economically viable clean energy projects. Lee writes and speaks on the topics of renewable energy project finance, social entrepreneurship, and community financing and plays an active role on the board of directors of Cleantech San Diego. Lee received a Bachelor of Science degree in accounting from San Diego State University where he graduated with honors and academic distinction.
Nicole Withrow, Director of Sales
Nicole Withrow is Director of Sales for CollectiveSun, and she brings with her over 25 years in the tertiary sector from Los Angeles, California to the rural Midwest. She is an experienced sales manager, contract administrator, and fulfillment coordinator. Nicole is dedicated to developing strong relationships with contractors and nonprofits in her role at CollectiveSun by empowering them with resources and providing the support they require as they navigate their journey to solar. She believes passionately that “We do not inherit the Earth from our ancestors – we borrow it from our children.”