Detroit's Lord of Lords Ministry has dramatically reduced its monthly electricity costs to mere cents and secured a significant $13,000 tax refund, demonstrating the transformative financial benefits of solar energy for tax-exempt organizations under the Inflation Reduction Act's Elective Pay provision. This success, facilitated by the newly established Michigan Technical Assistance Center (TAC), highlights a critical pathway for non-profits, schools, and municipalities to access direct cash reimbursements for clean energy investments, even amidst evolving federal policy landscapes.

Pastor Calvin Glass initiated the church's solar transition after an EPA survey revealed an "F" grade for pollution in his Detroit neighborhood. In 2023, the ministry installed 26 solar panels, subsequently slashing its electric bill from a range of $300-$500 to between $0.86 and $5. "It’s a small church and we’re in a disadvantaged community and it’s just hard to even do our regular program," Glass stated, emphasizing the financial relief provided by the $13,000 refund. This reimbursement was secured through Elective Pay, a provision of the federal Inflation Reduction Act of 2022, which allows tax-exempt entities to receive direct cash payments from the IRS for clean energy investments.

The Michigan Technical Assistance Center (TAC), launched in early 2025, played a pivotal role in guiding Lord of Lords Ministry through the reimbursement process. TAC, established through a 2022 appropriations act, aims to assist non-profits, faith organizations, schools, and municipalities—entities not typically filing taxes—in leveraging these federal incentives. Kris Brady, Director of TAC, noted, "Because this is a new opportunity for them to interact with the IRS, often they don’t know about the program because they don’t file taxes and don’t think it’s appropriate or applicable to them." TAC conducts webinars and conferences statewide to disseminate information on these opportunities.

While Elective Pay remains a robust mechanism, recent federal budget reconciliation legislation has introduced tighter timetables and, in some cases, eliminated certain clean energy tax credits. For instance, the tax credit for electric vehicle purchases is set to expire after September 30, impacting school districts considering electric school buses. However, Cassie Rowlands, Elective Pay Program Manager for TAC, confirmed that popular projects like geothermal and battery storage remain unaffected. Given the legislative fluidity, Brady advises organizations considering renewable energy investments to proceed "the sooner the better" and consult TAC's Elective Pay website for eligibility and process guidance.

The savings from reduced energy bills and the $13,000 refund have enabled Lord of Lords Ministry to acquire two nearby vacant buildings, which they plan to retrofit for energy efficiency, expanding their clean energy footprint within the community. Glass strongly recommends TAC and Elective Pay to other non-profits, stating, "My philosophy is, ‘We don’t want a hand out, but we do need a hand up.’ And this office (TAC) has given us a hand up to help us to understand the government better, help us to understand the solar world better."

Another notable success story is the Humane Society of Huron Valley in Ann Arbor, which installed 474 solar panels in 2022. Although not assisted by TAC, they received a $100,000 IRS refund and save nearly $30,000 annually in energy costs. Chief Financial Officer Jonathan Trevathan estimates $850,000 in savings over 25 years, with these funds redirected to animal care and staff. TAC highlights such achievements as a testament to the potential for eligible organizations to realize substantial financial and environmental benefits through clean energy adoption.