If a large bank donates a parcel of land valued at $75,000 to a governmental entity (Water and Sewage Treatment Authority) for one of its water booster stations, located in a Middle-Income tract, how could this receive Investment credit?

Would the rationale be that there are LMI individuals residing in the tract (10.83% of 5,500) who would benefit from having their property taxes not going up due to the land donation, and economic rehabiltation of 5 townships to improve, extend and operate a water and sewage disposal system for the benefit of all the residents. Across the river in this MSA are many low and moderate-income tracts. Would this stabilize the area like a Rite Aid store on a corner of a middle tract?

This middle-income tract is not a distressed or underserved tract as it is urban.
I can't seem to figure this donation out entirely, although I am thinking it will not garner investment credit but would like some thought s on how it might fit.

The booster stations will be located in a Middle-income tract, but would it possibly serve low- or moderate-income tracts down its line? That could be a possible angle?

One possible alternative would be if the census tract in which the booster is located is an area "targeted for redevelopment by local, state or tribal government", such as an enterprise zone. Even if the tract itself is not a low or moderate income tract, activities in it may qualify as community development for CRA. So check to see if the area is targeted by local government. Bankers can help themselves and their communities by educating public officials to these opportunities. Local governments can attract bank financing by properly targeting and documenting areas for redevelopment thereby helping their communities and helping the banks meet their responsibilities too.