Patronage Determinations: Patronage-Sourced Income and Expenses

Taxable cooperatives – including Subchapter T cooperatives and taxable rural telephone and electric cooperatives – must determine whether income and expenses are considered patronage-sourced or not.  This is called patronage determination.  It is critical to taxable cooperatives because it determines …

AHC Attorney David Cook Presents on Capital Credits and Cooperative Tax

AHC attorney David Cook will present at the National Telecommunications Cooperative Association’s Finance and Accounting Conference concerning two important topics for telecommunications and telephone cooperatives.  He will discuss “Strategies for Managing Capital Credits” and “Handling Large Gains and Losses.”  Here …

Op-ed: Should public utility commissions regulate cooperatives?

Dan Nemes of MN350 (an organization addressing the global climate crisis), offers this op-ed in the 6 February issue of  Rochester, Minnesota’s Post-Bulletin, opposing the Minnesota Legislature’s recently proposed legislation that he believes will negatively impact the state’s renewable energy …