Donate functional panels.
Claim a tax deduction.
For panels that are still working — typical of repowering and early-replacement scenarios — donating to a qualified 501(c)(3) can be tens of thousands of dollars better than paying to recycle.
Donation vs. recycling — the math for your project.
Adjust the inputs to see whether donation is more financially beneficial than recycling for your specific situation. Much of the math hinges on whether your panels are still functional, their Fair Market Value (FMV), and if your firm has tax liability to offset.
No specific end-of-life mandate selected. Landfill may be the cheap default — but confirm local rules.
§170(e) caps the deduction at adjusted basis for depreciated equipment — about $12,500 of FMV-based tax value is not deductible here.
A claim over $5,000 requires a qualified appraisal and IRS Form 8283, Section B.
For these inputs, donation is $9,000 better than recycling. The avoided gate fee plus the (basis-limited) deduction outweigh the forgone scrap and donation logistics. Worth pursuing if the panels are functional and you have a qualified donee in range.
Illustrative only. The charitable deduction for depreciated business property is generally limited to adjusted basis (§170(e)) and may trigger recapture — confirm your position with a CPA. See disclaimer below.
Three steps from listing to receipt.
- 1
List your panels with disposition = Donate
When you create the asset, choose 'Donate' instead of 'Sell.' We'll match your panels to a vetted 501(c)(3) recipient based on geography, capacity needs, and panel type. Partner organizations include Habitat for Humanity affiliates, GRID Alternatives, We Care Solar, and several international solar nonprofits.
- 2
Form 8283 guidance and appraiser referrals
The IRS requires Form 8283 for any non-cash donation over $500, and a qualified independent appraisal for donations over $5,000 (which any meaningful solar donation will be). We provide Form 8283 guidance using your panel specs and connect you with qualified appraisers (auto-prefill on the roadmap).
- 3
Donee uses the panels for their mission
The nonprofit installs your panels at a community center, clinic, school, or low-income housing project. They send you a contemporaneous written acknowledgment. Your accountant claims the fair-market-value deduction on your corporate return.
Honest guidance — donation isn't always better.
Donate when…
- · Panels are still functional (>50% nameplate output)
- · You're repowering and replacing panels for efficiency, not because they failed
- · Your firm has positive current-year tax liability to offset
- · A qualified donee is reachable within reasonable shipping distance
- · Your timeline allows 30–60 days for appraisal + paperwork
Recycle when…
- · Panels are non-functional, damaged, or below ~50% nameplate
- · You have NOL carryforward or no current-year tax liability
- · You need fast turnaround (recycling closes in days, donation in weeks)
- · No qualified donee is reachable for a reasonable cost
- · Your panels contain hazardous materials (CdTe, Li-ion batteries) requiring certified handling
We're a marketplace, not a tax advisor. The deduction figures shown by our calculator are illustrative and assume a 28% combined federal + state corporate tax rate (21% federal + ~7% blended state). Your actual benefit depends on your firm's effective tax rate, NOL position, AMT exposure, and the donee's use of the property (FMV deduction requires donee to use for exempt purpose; otherwise the deduction is limited to basis). Run all final numbers past your CPA before committing.
Ready to list panels for donation?
Create an asset-owner account, then choose Donate as the disposition when you list your panels.