Loading NuWatt Energy...
We use your location to provide localized solar offers and incentives.
We serve MA, NH, CT, RI, ME, VT, NJ, PA, and TX
Loading NuWatt Energy...
NuWatt designs, installs, and manages solar, battery, heat pump, and EV charger systems across 9 states. One company, one warranty, one point of contact.
Get a Free QuoteNew Hampshire nonprofits, churches, and school districts can go solar with $0 upfront through PPAs, or use Direct Pay to claim 30-70% of system cost as an IRS cash refund. Group net metering, CDFA tax credits for donors, municipal purchasing cooperatives, and NHSaves programs provide NH-specific support for tax-exempt entities.
Direct Pay ITC
30-70%
Cash refund for tax-exempt
Group Net Metering
Active
Multi-building offsetting
PPA Rates (NH)
$0.10-$0.14/kWh
20-35% below retail
CDFA Credits
Available
State tax credits for donors
NH tax-exempt entities can go solar through PPAs ($0 upfront, $0.10-$0.14/kWh, 20-35% below average commercial rates) or Direct Pay ownership (30-70% IRS cash refund via Section 48/48E ITC; the begin-construction safe harbor closed July 4, 2026, and new starts generally must be placed in service by December 31, 2027). MACRS depreciation is NOT available to nonprofits — making PPA the simpler path. NH-specific programs include group net metering (share credits across multiple buildings), CDFA tax credits (75% state credit for donors funding nonprofit solar), municipal purchasing cooperatives (volume pricing), NHSaves energy efficiency rebates, and Community Power NH for competitive rates.
New Hampshire churches, schools, and nonprofits face the same fundamental challenge as tax-exempt entities everywhere: they don't pay federal income tax, which means MACRS accelerated depreciation (recovering 20-25% of system cost) has zero value. Before the IRA, their only option was third-party ownership through PPAs.
The IRA's Direct Pay provision now allows NH nonprofits to claim the Section 48/48E ITC as a cash refund (30% base, up to 70% with adders). However, MACRS remains unavailable. This is why PPAs continue to be the most popular path for smaller organizations — a developer claims both ITC and MACRS, passing the combined tax value through as a lower electricity rate.
New Hampshire adds unique considerations. Many NH churches and schools are in rural settings with excellent solar exposure and ample land for ground-mount systems. Group net metering lets organizations share credits across scattered buildings. CDFA tax credits create a creative funding mechanism where NH businesses donate to nonprofit solar projects and receive 75% state tax credits. And municipal purchasing cooperatives enable small towns to achieve volume pricing by aggregating procurement.
The combination of federal Direct Pay, state-level programs, and New Hampshire's relatively high electricity rates ($0.214/kWh average commercial) makes solar financially compelling for NH nonprofits — whether through a $0-upfront PPA or a Direct Pay ownership structure.
Any NH entity exempt from federal income tax qualifies for Direct Pay. PPAs and community solar have no tax status requirements.
Rural churches, synagogues, meeting houses
SAU districts, public and private schools
Food pantries, community centers, land trusts
Town halls, fire stations, DPW, transfer stations
Community Power NH aggregation members
Private colleges, community colleges
Community hospitals, health centers
Land trusts, conservation commissions, nature centers
Deadline: The begin-construction window closed July 4, 2026; projects starting now generally must be placed in service by December 31, 2027. The residential ITC (Section 25D) expired December 31, 2025. Nonprofits use Section 48/48E with Direct Pay.
| Credit Component | Amount | Notes |
|---|---|---|
| Base ITC (Section 48/48E) | 30% | Active — safe harbor closed July 4, 2026; new starts placed in service by Dec 31, 2027 |
| Domestic Content Adder | +10% | FEOC-compliant panels (Silfab, Q.CELLS US, REC) |
| Energy Community Adder | +10% | Qualifying areas in NH (coal closure, high unemployment) |
| Low-Income Adder | +10-20% | Facilities in qualified census tracts or serving LMI communities |
| Maximum Direct Pay | Up to 70% | Cash refund. Typical NH nonprofit project: 30-40%. |
MACRS depreciation recovers approximately 20-25% of solar system cost for taxable businesses. Since NH churches, schools, and nonprofits pay no federal income tax, MACRS has zero value to them.
Through a PPA, the developer claims both ITC (30-70%) and MACRS (20-25%), then passes combined savings through as a lower electricity rate. The result: $0 upfront, $0 maintenance, 20-35% electricity savings for the nonprofit.
Direct Pay ownership maximizes total 25-year savings for organizations with capital budget capacity. School districts and municipalities with bonding authority are best positioned for ownership. For the typical NH church or small nonprofit, a PPA delivers strong immediate savings with zero complexity.
New Hampshire group net metering allows nonprofits and municipalities to install solar at one location and distribute credits across multiple meters. This is particularly valuable for school districts with multiple buildings (SAU campuses), churches with parsonages and fellowship halls, and municipalities with scattered facilities. Credits are applied at the utility's avoided-cost rate.
The New Hampshire Community Development Finance Authority (CDFA) administers a state tax credit program that can benefit nonprofit solar projects indirectly. Donors who contribute to CDFA-approved community development projects receive a 75% NH state tax credit on their donation. Nonprofits can use this mechanism to raise capital for solar installations from NH taxpaying businesses and individuals.
NH municipalities can form or join purchasing cooperatives to aggregate solar procurement across multiple towns. Cooperative purchasing reduces costs through volume pricing and shared procurement resources. Several NH regional planning commissions have facilitated solar purchasing cooperatives for member municipalities.
NHSaves (administered by Eversource NH, Liberty, and Unitil) provides commercial energy efficiency programs including energy assessments, lighting rebates, and HVAC incentives. Reducing baseline electricity consumption before installing solar allows a smaller system to offset a larger percentage of usage, reducing total project cost. NHSaves programs are available to all commercial and institutional customers.
Community Power NH allows municipalities to aggregate electricity purchasing for their community. While not a solar incentive directly, Community Power can complement solar by providing competitive electricity rates for non-solar generation and simplifying the energy landscape for municipalities considering solar installations on public buildings.
Many New Hampshire churches and schools are in rural settings that present both advantages and unique considerations for solar.
Rural churches often have excellent solar exposure with minimal shading. PPA eliminates capital burden for small congregations. Group net metering allows credits to flow to parsonage if applicable. Ground mount an option if roof is unsuitable.
Cooperative procurement through regional planning commission reduced costs. Ground mount array on school athletic field for the high school. Group net metering distributes credits across all SAU buildings.
Town meeting approved PPA with no taxpayer capital expenditure. Credits distributed via group net metering to library, transfer station, and highway department. Municipal PPA went through standard procurement process.
Full commercial guide: ITC, MACRS, pricing, and ROI for NH businesses.
Houses of worship solar guide with PPA options and rural considerations.
K-12 solar guide with group net metering and school district strategies.
Subscribe to community solar — ideal for organizations without suitable roofs.
Yes. A PPA provides $0-upfront solar at $0.10-$0.14/kWh (20-35% below NH's average commercial rate). The developer installs, owns, and maintains the system. The nonprofit simply purchases the electricity at a discounted rate. Community solar subscriptions are another $0-upfront option for organizations without suitable roofs.
NuWatt provides specialized solar development for New Hampshire tax-exempt entities — Direct Pay structuring, PPA procurement, group net metering, and turnkey installation. Free assessment for nonprofit properties.