Federal Climate Funding > Nonprofits > I want:

Federal Climate Funding For

Nonprofits

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* Funds with an asterisk are not currently accepting applications. This may be because the program has been terminated, is temporarily paused, or has exhausted its funding. You can still explore these pages to prepare for future funding rounds or see how previous rounds supported communities in the Carolinas.

Renew America’s Nonprofits is a Department of Energy program where you can learn more about clean energy funding for nonprofits. (Note this link is an archived page that is no longer being updated and some services may no longer be available.)

Unless stated otherwise, any tax-exempt organization is eligible for funding listed on this page, including local, statewide and national nonprofits, faith-based organizations, Tribal nonprofit organizations, schools and other governmental entities. 

What funding is available to me?

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Tax deduction for energy efficiency measures in new construction or building renovations. Available for projects that begin construction by June 30, 2026.

What does this funding get me?

A tax deduction of up to $5/square foot for energy efficiency measures in new construction or renovations that achieve above a certain level of energy savings. 

Am I eligible?

Formerly only for businesses, tax-exempt entities can now transfer the deduction to contractors in exchange for reduced project costs. 

How can I access the money?

Businesses claim the deduction on their tax return. Tax-exempt entities transfer the deduction to a building designer via an allocation letter.

Individuals, businesses, and nonprofits can get significant tax credits for buying a new or used electric vehicle (EV) or installing EV chargers. You must sign a contract for the EV and put some money down by September 30, 2025. You must install the charger by June 30, 2026.

What does this funding get me?

Individuals: up to $7,500 on new EVs, $4,000 on used EVs, $1,000 on a charger. 

Businesses/nonprofits: up to $7,500 on new EVs, $40,000 on EVs > 14,000 lbs., $100,000 on chargers.

Charger credit applies only to chargers installed in low-income or non-urban areas.

Am I eligible?

Individuals (as of 2024, you qualify for the vehicle credit even if you don’t owe taxes; you receive the charger credit only up to the amount of tax you owe but you may carry over unused portions to future years).

Nonprofits receive full credit as direct payment.

Businesses up to the tax you owe (though you can carry over or sell unused credits).

How can I access the money?

Claim credits when you file your tax return. Nonprofits can receive the credit as a direct payment.

For individuals,  starting in 2024, you can instead transfer your EV credit to the dealer, who will reduce the cost of the vehicle by that amount.

 

Low-interest loans for improvements to drinking water delivery systems.

What does this funding get me?

Low-interest loans for improvements to water source, treatment, transmission and distribution systems.

Am I eligible?

Local governments, nonprofit and investor-owned water companies.

How can I access the money?

This funding is available on 2 cycles per year. The most recent round of funding closed on April 30, 2025. 

What funding is available to me?

Loans for energy solutions and reinvestment in closed or aging energy facilities.

What does this funding get me?

Loans for energy and supply chain solutions, energy infrastructure reinvestment, advanced vehicle manufacturing, Tribal energy, and CO2 transportation.

Am I eligible?

State governments, local governments, nonprofits, Federally- and State-recognized Tribes, special districts, independent school districts, public and private institutions of higher education, public housing authorities, and large and small businesses may be eligible to apply.

How can I access the money?

Click “Learn More” for information on how to apply. 

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Individuals, businesses, and nonprofits can get significant tax credits for buying a new or used electric vehicle (EV) or installing EV chargers. You must sign a contract for the EV and put some money down by September 30, 2025. You must install the charger by June 30, 2026.

What does this funding get me?

Individuals: up to $7,500 on new EVs, $4,000 on used EVs, $1,000 on a charger. 

Businesses/nonprofits: up to $7,500 on new EVs, $40,000 on EVs > 14,000 lbs., $100,000 on chargers.

Charger credit applies only to chargers installed in low-income or non-urban areas.

Am I eligible?

Individuals (as of 2024, you qualify for the vehicle credit even if you don’t owe taxes; you receive the charger credit only up to the amount of tax you owe but you may carry over unused portions to future years).

Nonprofits receive full credit as direct payment.

Businesses up to the tax you owe (though you can carry over or sell unused credits).

How can I access the money?

Claim credits when you file your tax return. Nonprofits can receive the credit as a direct payment.

For individuals,  starting in 2024, you can instead transfer your EV credit to the dealer, who will reduce the cost of the vehicle by that amount.

 

What funding is available to me?

Grants to reimburse expenses for events that engage the public in climate conversations.

What does this funding get me?

These small grants will reimburse expenses for events that engage the public in climate conversations. Events must be held in the Central Midlands region of South Carolina (Richland, Lexington, Fairfield, Newberry, Kershaw, Calhoun, and Saluda counties) or virtual events must be available to residents of those counties.

Am I eligible?

Nonprofits, local governments, schools, and institutions of higher education may apply.

How can I access the money?

Click “Learn More” for additional information, application, and contacts.

Funding for utilities, state and local government, nonprofits, and Tribes for projects to increase the resilience of the electric grid.

What does this funding get me?

This grant program is split between $10.5 billion in matching grants for industry, also known as the Grid Resilience Utility and Industry Grants, and $2.3 billion in formula grants for States and Tribes, also known as the Grid Resilience State and Tribal Formula Grant Program.

Am I eligible?

Electric grid operators, electricity storage operators, electricity generators, transmission owners and operators, distribution providers, fuel suppliers, Tribes, state and local governments, nonprofits,  and utilities are eligible depending on which part of the grant they are applying for.

How can I access the money?

Click “Learn More” for more information.

Loans for energy solutions and reinvestment in closed or aging energy facilities.

What does this funding get me?

Loans for energy and supply chain solutions, energy infrastructure reinvestment, advanced vehicle manufacturing, Tribal energy, and CO2 transportation.

Am I eligible?

State governments, local governments, nonprofits, Federally- and State-recognized Tribes, special districts, independent school districts, public and private institutions of higher education, public housing authorities, and large and small businesses may be eligible to apply.

How can I access the money?

Click “Learn More” for information on how to apply. 

Funding for economic and community development in the Appalachian region.

What does this funding get me?

The Appalachian Regional Commission uses these funds to invest in the Region’s economic and community development through grants.

Am I eligible?

ARC awards program grants to state and local agencies and governmental entities, local governing boards, and nonprofit organizations. Tribes and institutions of higher education are also eligible. ARC does not award grants to individuals or for-profit entities. Most ARC grants require a match. Match rates are based on the economic status designations of counties served by the proposed project.

How can I access the money?

Applicants can access application checklists, forms, and other necessary documents here.

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

Individuals, businesses, and nonprofits can get significant tax credits for buying a new or used electric vehicle (EV) or installing EV chargers. You must sign a contract for the EV and put some money down by September 30, 2025. You must install the charger by June 30, 2026.

What does this funding get me?

Individuals: up to $7,500 on new EVs, $4,000 on used EVs, $1,000 on a charger. 

Businesses/nonprofits: up to $7,500 on new EVs, $40,000 on EVs > 14,000 lbs., $100,000 on chargers.

Charger credit applies only to chargers installed in low-income or non-urban areas.

Am I eligible?

Individuals (as of 2024, you qualify for the vehicle credit even if you don’t owe taxes; you receive the charger credit only up to the amount of tax you owe but you may carry over unused portions to future years).

Nonprofits receive full credit as direct payment.

Businesses up to the tax you owe (though you can carry over or sell unused credits).

How can I access the money?

Claim credits when you file your tax return. Nonprofits can receive the credit as a direct payment.

For individuals,  starting in 2024, you can instead transfer your EV credit to the dealer, who will reduce the cost of the vehicle by that amount.

 

What funding is available to me?

Grants to reimburse expenses for events that engage the public in climate conversations.

What does this funding get me?

These small grants will reimburse expenses for events that engage the public in climate conversations. Events must be held in the Central Midlands region of South Carolina (Richland, Lexington, Fairfield, Newberry, Kershaw, Calhoun, and Saluda counties) or virtual events must be available to residents of those counties.

Am I eligible?

Nonprofits, local governments, schools, and institutions of higher education may apply.

How can I access the money?

Click “Learn More” for additional information, application, and contacts.

Loans for energy solutions and reinvestment in closed or aging energy facilities.

What does this funding get me?

Loans for energy and supply chain solutions, energy infrastructure reinvestment, advanced vehicle manufacturing, Tribal energy, and CO2 transportation.

Am I eligible?

State governments, local governments, nonprofits, Federally- and State-recognized Tribes, special districts, independent school districts, public and private institutions of higher education, public housing authorities, and large and small businesses may be eligible to apply.

How can I access the money?

Click “Learn More” for information on how to apply. 

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

Individuals, businesses, and nonprofits can get significant tax credits for buying a new or used electric vehicle (EV) or installing EV chargers. You must sign a contract for the EV and put some money down by September 30, 2025. You must install the charger by June 30, 2026.

What does this funding get me?

Individuals: up to $7,500 on new EVs, $4,000 on used EVs, $1,000 on a charger. 

Businesses/nonprofits: up to $7,500 on new EVs, $40,000 on EVs > 14,000 lbs., $100,000 on chargers.

Charger credit applies only to chargers installed in low-income or non-urban areas.

Am I eligible?

Individuals (as of 2024, you qualify for the vehicle credit even if you don’t owe taxes; you receive the charger credit only up to the amount of tax you owe but you may carry over unused portions to future years).

Nonprofits receive full credit as direct payment.

Businesses up to the tax you owe (though you can carry over or sell unused credits).

How can I access the money?

Claim credits when you file your tax return. Nonprofits can receive the credit as a direct payment.

For individuals,  starting in 2024, you can instead transfer your EV credit to the dealer, who will reduce the cost of the vehicle by that amount.

 

Low-interest loans for improvements to drinking water delivery systems.

What does this funding get me?

Low-interest loans for improvements to water source, treatment, transmission and distribution systems.

Am I eligible?

Local governments, nonprofit and investor-owned water companies.

How can I access the money?

This funding is available on 2 cycles per year. The most recent round of funding closed on April 30, 2025. 

What funding is available to me?

Grants to reimburse expenses for events that engage the public in climate conversations.

What does this funding get me?

These small grants will reimburse expenses for events that engage the public in climate conversations. Events must be held in the Central Midlands region of South Carolina (Richland, Lexington, Fairfield, Newberry, Kershaw, Calhoun, and Saluda counties) or virtual events must be available to residents of those counties.

Am I eligible?

Nonprofits, local governments, schools, and institutions of higher education may apply.

How can I access the money?

Click “Learn More” for additional information, application, and contacts.

South Carolina loans for implementing measures that will produce energy savings.

What does this funding get me?

A South Carolina program that provides loans to businesses, nonprofits, and government entities to implement energy-saving measures.

Am I eligible?

South Carolina businesses, nonprofits, government entities.

How can I access the money?

Visit the website and contact contact Nat Green, Business Development Center of SC, 803-744-0309, NGreen@BDCofSC.org.

Grants for nonprofits pursuing energy efficiency measures.

What does this funding get me?

Two programs with grants for nonprofits looking to upgrade their facilities, reduce utility costs, and investigate grid vulnerabilities.

Am I eligible?

Open to 501(c)(3) nonprofits who own and operate their buildings.

How can I access the money?

Click “Learn More” for links to full details. Application cycle currently closed with fall eligibility and deadlines tbd.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

Tax deduction for energy efficiency measures in new construction or building renovations. Available for projects that begin construction by June 30, 2026.

What does this funding get me?

A tax deduction of up to $5/square foot for energy efficiency measures in new construction or renovations that achieve above a certain level of energy savings. 

Am I eligible?

Formerly only for businesses, tax-exempt entities can now transfer the deduction to contractors in exchange for reduced project costs. 

How can I access the money?

Businesses claim the deduction on their tax return. Tax-exempt entities transfer the deduction to a building designer via an allocation letter.

If you install solar (or certain other technologies) on property belonging to your tax-exempt organization, you can get 30-70% of the price back.

What does this funding get me?

Pays back 30-70% of the cost of solar, wind, geothermal, battery storage.

Am I eligible?

All nonprofits, local governments and other tax-exempt entities installing systems under 1 megawatt are eligible to receive at least 30% as “direct pay” even though they don’t pay taxes, with bonus credits bringing the total up to as much as 70% depending on circumstances. Most systems over 1 megawatt receive the same as long as prevailing wage and apprenticeship requirements are met. Click “Learn More” for details on when the credits expire.

How can I access the money?

Click “Learn More” for details.

Individuals, businesses, and nonprofits can get significant tax credits for buying a new or used electric vehicle (EV) or installing EV chargers. You must sign a contract for the EV and put some money down by September 30, 2025. You must install the charger by June 30, 2026.

What does this funding get me?

Individuals: up to $7,500 on new EVs, $4,000 on used EVs, $1,000 on a charger. 

Businesses/nonprofits: up to $7,500 on new EVs, $40,000 on EVs > 14,000 lbs., $100,000 on chargers.

Charger credit applies only to chargers installed in low-income or non-urban areas.

Am I eligible?

Individuals (as of 2024, you qualify for the vehicle credit even if you don’t owe taxes; you receive the charger credit only up to the amount of tax you owe but you may carry over unused portions to future years).

Nonprofits receive full credit as direct payment.

Businesses up to the tax you owe (though you can carry over or sell unused credits).

How can I access the money?

Claim credits when you file your tax return. Nonprofits can receive the credit as a direct payment.

For individuals,  starting in 2024, you can instead transfer your EV credit to the dealer, who will reduce the cost of the vehicle by that amount.

 

Low-interest loans for improvements to drinking water delivery systems.

What does this funding get me?

Low-interest loans for improvements to water source, treatment, transmission and distribution systems.

Am I eligible?

Local governments, nonprofit and investor-owned water companies.

How can I access the money?

This funding is available on 2 cycles per year. The most recent round of funding closed on April 30, 2025. 

What funding is available to me?

Grants for nonprofits pursuing energy efficiency measures.

What does this funding get me?

Two programs with grants for nonprofits looking to upgrade their facilities, reduce utility costs, and investigate grid vulnerabilities.

Am I eligible?

Open to 501(c)(3) nonprofits who own and operate their buildings.

How can I access the money?

Click “Learn More” for links to full details. Application cycle currently closed with fall eligibility and deadlines tbd.

What funding is available to me?

South Carolina loans for implementing measures that will produce energy savings.

What does this funding get me?

A South Carolina program that provides loans to businesses, nonprofits, and government entities to implement energy-saving measures.

Am I eligible?

South Carolina businesses, nonprofits, government entities.

How can I access the money?

Visit the website and contact contact Nat Green, Business Development Center of SC, 803-744-0309, NGreen@BDCofSC.org.

Grants for nonprofits pursuing energy efficiency measures.

What does this funding get me?

Two programs with grants for nonprofits looking to upgrade their facilities, reduce utility costs, and investigate grid vulnerabilities.

Am I eligible?

Open to 501(c)(3) nonprofits who own and operate their buildings.

How can I access the money?

Click “Learn More” for links to full details. Application cycle currently closed with fall eligibility and deadlines tbd.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

Tax deduction for energy efficiency measures in new construction or building renovations. Available for projects that begin construction by June 30, 2026.

What does this funding get me?

A tax deduction of up to $5/square foot for energy efficiency measures in new construction or renovations that achieve above a certain level of energy savings. 

Am I eligible?

Formerly only for businesses, tax-exempt entities can now transfer the deduction to contractors in exchange for reduced project costs. 

How can I access the money?

Businesses claim the deduction on their tax return. Tax-exempt entities transfer the deduction to a building designer via an allocation letter.

If you install solar (or certain other technologies) on property belonging to your tax-exempt organization, you can get 30-70% of the price back.

What does this funding get me?

Pays back 30-70% of the cost of solar, wind, geothermal, battery storage.

Am I eligible?

All nonprofits, local governments and other tax-exempt entities installing systems under 1 megawatt are eligible to receive at least 30% as “direct pay” even though they don’t pay taxes, with bonus credits bringing the total up to as much as 70% depending on circumstances. Most systems over 1 megawatt receive the same as long as prevailing wage and apprenticeship requirements are met. Click “Learn More” for details on when the credits expire.

How can I access the money?

Click “Learn More” for details.

What funding is available to me?

Funding for utilities, state and local government, nonprofits, and Tribes for projects to increase the resilience of the electric grid.

What does this funding get me?

This grant program is split between $10.5 billion in matching grants for industry, also known as the Grid Resilience Utility and Industry Grants, and $2.3 billion in formula grants for States and Tribes, also known as the Grid Resilience State and Tribal Formula Grant Program.

Am I eligible?

Electric grid operators, electricity storage operators, electricity generators, transmission owners and operators, distribution providers, fuel suppliers, Tribes, state and local governments, nonprofits,  and utilities are eligible depending on which part of the grant they are applying for.

How can I access the money?

Click “Learn More” for more information.

Loans for energy solutions and reinvestment in closed or aging energy facilities.

What does this funding get me?

Loans for energy and supply chain solutions, energy infrastructure reinvestment, advanced vehicle manufacturing, Tribal energy, and CO2 transportation.

Am I eligible?

State governments, local governments, nonprofits, Federally- and State-recognized Tribes, special districts, independent school districts, public and private institutions of higher education, public housing authorities, and large and small businesses may be eligible to apply.

How can I access the money?

Click “Learn More” for information on how to apply. 

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

If you install solar (or certain other technologies) on property belonging to your tax-exempt organization, you can get 30-70% of the price back.

What does this funding get me?

Pays back 30-70% of the cost of solar, wind, geothermal, battery storage.

Am I eligible?

All nonprofits, local governments and other tax-exempt entities installing systems under 1 megawatt are eligible to receive at least 30% as “direct pay” even though they don’t pay taxes, with bonus credits bringing the total up to as much as 70% depending on circumstances. Most systems over 1 megawatt receive the same as long as prevailing wage and apprenticeship requirements are met. Click “Learn More” for details on when the credits expire.

How can I access the money?

Click “Learn More” for details.

What funding is available to me?

South Carolina loans for implementing measures that will produce energy savings.

What does this funding get me?

A South Carolina program that provides loans to businesses, nonprofits, and government entities to implement energy-saving measures.

Am I eligible?

South Carolina businesses, nonprofits, government entities.

How can I access the money?

Visit the website and contact contact Nat Green, Business Development Center of SC, 803-744-0309, NGreen@BDCofSC.org.

HeroX is a platform for listing innovation challenges. Teams compete for prizes by proposing solutions to the challenges.

What does this funding get me?

Prize competition for energy innovation. Teams compete for prizes by proposing solutions to one of the hundreds of challenges listed online.

Am I eligible?

Teams of individuals, community-based organizations, local governments and Tribal governments can apply. Eligibility may vary by challenge.

How can I access the money?

Explore available challenges, gather needed resources and alliances, and apply to solve the challenge. Click “Learn More” to find out how.

Grants for nonprofits pursuing energy efficiency measures.

What does this funding get me?

Two programs with grants for nonprofits looking to upgrade their facilities, reduce utility costs, and investigate grid vulnerabilities.

Am I eligible?

Open to 501(c)(3) nonprofits who own and operate their buildings.

How can I access the money?

Click “Learn More” for links to full details. Application cycle currently closed with fall eligibility and deadlines tbd.

Small grants to fund demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

What does this funding get me?

Small grants (up to $25,000 in 2024) to fund high-impact demonstration projects in the areas of energy efficiency, renewable energy, and clean transportation.

Am I eligible?

State agencies, local governments, public colleges/universities/technical colleges, K-12 public schools, and nonprofit organizations in South Carolina.

How can I access the money?

The most recent funding cycle has closed. Stay tuned for a new cycle opening in late 2025. 

Tax deduction for energy efficiency measures in new construction or building renovations. Available for projects that begin construction by June 30, 2026.

What does this funding get me?

A tax deduction of up to $5/square foot for energy efficiency measures in new construction or renovations that achieve above a certain level of energy savings. 

Am I eligible?

Formerly only for businesses, tax-exempt entities can now transfer the deduction to contractors in exchange for reduced project costs. 

How can I access the money?

Businesses claim the deduction on their tax return. Tax-exempt entities transfer the deduction to a building designer via an allocation letter.