Flavins
are central to countless enzymes but display different
reactivities depending on their environments. This is understood to
reflect modulation of the flavin electronic structure. To understand
changes in orbital natures, energies, and correlation over the ring
system, we begin by comparing seven flavin variants differing at C8,
exploiting their different electronic spectra to validate quantum
chemical calculations. Ground state calculations replicate a Hammett
trend and reveal the significance of the flavin π-system. Comparison
of higher-level theories establishes CC2 and ACD(2) as methods of
choice for characterization of electronic transitions. Charge transfer
character and electron correlation prove responsive to the identity
of the substituent at C8. Indeed, bond length alternation analysis
demonstrates extensive conjugation and delocalization from the C8
position throughout the ring system. Moreover, we succeed in replicating
a particularly challenging UV/Vis spectrum by implementing hybrid
QM/MM in explicit solvents. Our calculations reveal that the presence
of nonbonding lone pairs correlates with the change in the UV/Vis
spectrum observed when the 8-methyl is replaced by NH2,
OH, or SH. Thus, our computations offer routes to understanding the
spectra of flavins with different modifications. This is a first step
toward understanding how the same is accomplished by different binding
environments.