Cooperatives Should Review the FCC’s New Order Concerning Net Neutrality

Cooperatives provide high-speed broadband services in metropolitan and rural areas throughout the country.  So they should pay attention to the Federal Communications Commission’s recent action affecting broadband service providers.

The FCC issued a ruling on the regulatory classification of broadband …

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 …