The Role of the Cooperative Accountant

AHC attorney David R. Cook recently spoke to a group of cooperative accountants about the role of accountants in cooperatives’ board meetings.  The presentation focused on the duties of directors, officers, and in-house accountants to the cooperative and to each …

AHC Cooperative Tax Brief: U.S. Cooperative Fulfills Global Needs

In the latest Cooperative Tax Brief, AHC Attorney David Cook discusses a recent ruling by the Service that an international financing cooperative (“Finco”) with foreign members qualified under the U.S. tax code as a Subchapter T cooperative.   View the …

Guest Blog: Preparing Your Cooperative Staff for an Election

This blog post was prepared by guest blogger Tim Madsen of Survey & Ballot Systems. 

A cooperative, by definition, is an association of people voluntarily united to meet a common goal through democratic process and voluntary membership. Democratic cooperative governance …