AHC Attorney David Cook Addresses NTCA Regarding Cooperative Taxation

AHC attorney David Cook will address the National Telecommunications Cooperative Association concerning recent developments in cooperative taxation.  Cooperatives must comply with special tax rules to qualify, or continue to qualify, for tax advantages such as tax exemption or  deduction and …

AHC Attorney Discusses Cooperative Governance and Transparency Issues

AHC attorney Roland Hall was recently interviewed for an article on the trend toward more transparency and openness in cooperative governance.  The article appeared in the July/August issue of the National Cooperative Business Association’s Cooperative Business Journal.  The full …

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 …

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 …

IRS Provides Guidance on Member Income Test for Telephone Cooperatives

The latest Cooperative Tax Brief discusses a recent technical advice memorandum concerning the Member Income Test for Telephone Cooperatives.  The Service ruled that funds received by a telephone cooperative from two universal service funds were income to the cooperative, but …

IRS Confirms the Propriety of Discounting Capital Credits

The latest AHC Cooperative Taxation Brief discusses the Internal Revenue Service’s recent private letter ruling that confirms its long-held stance on discounting capital credits.  The ruling makes a number of key points that deserve revisiting.  This is especially true in …

Education on Cooperative Principles and Operation

In a prior post discussing the recent wave of class action lawsuits against cooperatives, we proposed a non-legal solution to the problem: education.  Many of the lawsuits were caused, in part, by lack of understanding of cooperative principles and cooperative …

Can the Cooperative Model Help America’s Healthcare System?

Cooperatives are often formed in reaction to a marketplace “failure.” For example, if in a certain industry a monopoly provider maintains high prices for essential services, or for-profit companies simply fail to provide essential services for economic reasons, cooperatives can …