USA Solar ITC/MACRS on donated systems?

[Nest45]

Hi. Can a US corporation with a US federal tax liability purchase solar electric-generating systems, donate them to unrelated US homeowners, and claim the solar investment tax credit and bonus and MACRS depreciation on the purchases? Is there a requirement for either the solar ITC or depreciation rules that the corporate purchaser must remain in possession of and/or have use of these assets? Does the picture change if, instead of a donation, the corporation entered into a 5-year lease with the homeowner, not with the intent of profiting but simply recouping its tax-advantaged basis? Thanks!