Accredited investors (i.e. $200,000 income or $1,000,000 net worth), with at least a $3,500 Pennsylvania income tax liability, are ideal candidates to invest in a Special Purpose Entity. Individuals with income solely from a sole proprietorship or employment with a non-profit organizations (e.g. Penn State University, Mt. Nittany Medical Center, etc.) are not eligible for the EITC program’s tax credits and should not invest in a SPE.