2025 Non-Profit Tax Filing Deadlines & Renewable Energy Investment Timing: IRA and Placed-in-Service Requirements

Whether you're managing a 501(c)(3) organization or investing in renewable energy projects, understanding critical tax deadlines and IRA requirements is essential for 2025. This guide covers non-profit Form 990 deadlines and the placed-in-service rules for solar and renewable energy investments under the Inflation Reduction Act.Non-Profit Tax Filing Deadlines for 2025

Form 990 Series - The annual information return for tax-exempt organizations is due on the 15th day of the 5th month after your fiscal year ends. For calendar-year organizations, this means May 15, 2025.

• Form 990: Organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000

• Form 990-EZ: Smaller organizations with gross receipts < $200,000 and total assets < $500,000

• Form 990-N (e-Postcard): Organizations with gross receipts ≤ $50,000

Extensions: File Form 8868 for an automatic 6-month extension (extending the deadline to November 17, 2025 for calendar-year filers).

Form 990-T (UBIT) - If your non-profit has unrelated business taxable income over $1,000, Form 990-T is due by the 15th day of the 5th month after year-end (May 15, 2025).Renewable Energy Investment Timing: IRA Placed-in-Service Requirements

Under the Inflation Reduction Act (IRA) and prior TCJA/OBBBA rules, the Investment Tax Credit (ITC) and Production Tax Credit (PTC) for solar and renewable energy require property to be "placed in service" to claim credits.What Constitutes Placed in Service?

Property is placed in service when it's ready and available for its specifically assigned use, whether in a trade/business or income-producing activity. For renewable energy:

• Solar PV Systems: Operational and generating electricity

• Energy Storage: Battery systems operational and integrated

• Wind Projects: Turbines operational and generating power

Key factors the IRS considers:

1. Physical completion of the property

2. Property is capable of performing its intended function

3. All necessary permits and inspections are obtained

4. Interconnection to the grid is complete (for grid-tied systems)Critical IRA Deadlines and Bonus Depreciation

• ITC Solar Credit: Projects placed in service by December 31, 2025 can claim up to 30% ITC (with prevailing wage/apprenticeship requirements for projects >1 MW AC)

• Section 48E Clean Energy ITC: New technology-neutral credit for projects beginning construction after 2024

• Bonus Depreciation Phase-Out: Only 40% bonus depreciation available for renewable energy equipment placed in service in 2025 (down from 60% in 2024)Section 6417 Elective Pay (Direct Pay)

Non-profits and tax-exempt entities can now receive direct payment for renewable energy tax credits under Section 6417:

• File Form 990-T with Form 3800 and applicable credit forms

• Pre-registration required with the IRS for projects >1 MW

• Direct pay election must be made by the tax return due date (including extensions)Planning Ahead: Key Takeaways

1. File Form 990 by May 15, 2025 (or request extension by that date)

2. Complete renewable energy projects by December 31, 2025 to maximize ITC benefits

3. Ensure all placed-in-service requirements are met (permits, interconnection, operational status)

4. For non-profits investing in solar: Pre-register for Section 6417 elective pay

5. Consider accelerating equipment purchases to capture 40% bonus depreciation in 2025

Need help navigating non-profit compliance or renewable energy tax credits? Contact Dedux to ensure you're maximizing available benefits while meeting all deadlines.