990t instructions:
"Line 45c. General Business
Credit
Enter on line 45c the organization's total
general business credit (excluding the
work opportunity credit, employee
retention credit, the empowerment zone
employment credit, the Indian
employment credit, and the credit for
employer differential wage payments).
Additionally, in some cases, certain
general business credits should not be
claimed if the seller of the property
discloses to the organization that the seller
intends to claim the credit and discloses
the tentative amount of the credit. These
include the qualified electric vehicle credit,
the alternative motor vehicle credit, the
alternative fuel vehicle refueling property
credit, and the qualified plug-in electric
drive motor vehicle credit.
The organization is required to file
Form 3800, General Business Credit, to
claim any business credit. For a list of
credits, see Form 3800. Include the
allowable credit from Form 3800, Part II,
line 38, on Form 990-T, line 45c.
An organization described in
section 501(c) which is exempt
from tax under section 501(a)
should not use Form 3800 to claim the
refundable small employer tax credit for
certain health insurance premiums paid on
behalf of its employees. See the
instructions for line 50f."
8846 Generally feeds to 3800 which in this case goes on line 45C. After researching the instructions for 8846 and 3800, I see nothing prohibiting a 990T filer from claiming the credits as long as they operate a small business.