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 Reddy