Lighthouse Cohort Partner Resources
GFOA is currently working with several partner organizations in what is collectively known as the IRA Elective Pay Lighthouse Cohort. The goal of this effort is to encourage public entities to pursue the newly available credits. Below are resources the partners have developed in a collaborative effort to increase elective pay update.
Cohort Partner Elective Pay Presentations
Eligible Project Worksheets
The purpose of these is to help entities keep project information organized as you will need this information as you go through the pre-filing registration process.
- EV Purchases
- EV Charging and DOE Energy Credit Eligibility Locator Map
- ITC/PTC (e.g., solar)
Annotated Tax Forms
The annotated forms are not intended to serve as tax advice but only a general overview of one part in the elective pay election process.
Please consult your tax professional, accountant, or attorney for your specific situation and filing the appropriate forms.
The buttons below will take you to annotated forms. For IRS instructions and blank versions of each form, please click the following links: Form 990-T; Form 3800; Form 8936 (and Schedule A) for EV purchases; Form 8911 For EV charging infrastructure; Form 3468 for Investment Tax Credit.