If an individual or LLC of individuals installs and owns the solar on any entity, they can take the 30% federal tax credit and 100% depreciation the first year (equivalent to >31% deduction). Then the entity can pay the individual for the generated electricity through a power purchase agreement (PPA). The system would be paid off within 5-7 years and then the individual/LLC can gift the panels to the entity (or can retain them for additional year(s) to make a profit before gifting). The caveat is that the individual(s) involved must have passive income (by IRS definition, this is rental or lease income) to take these credits.
This method allows the entity to get solar with no cost and no change to their utility bills; the decrease in their bills for the first 5 years would be going to the LLC. After 5 years, the LLC/investors would be fully paid back, and the entity would be reaping the benefit of the free solar electricity.
Norfolk Academy has a one million dollar array financed using the LLC method