Can non-profit organizations still take a tax deduction if the lighting qualifies?
Not directly. In the case of a nonprofit facility owned by a federal, state or local government, the allocation of the deduction shall go to the person primarily responsible for designing the property in lieu of the owner of such property. This may allow the designer of the lighting retrofit, such as an energy services company, to bid lower on certain projects. Details on this tax rule have yet to be published by the U. S. Department of the Treasury.
