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 …

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 …

Lender Discusses Differences Between Broadband and Electric Service

The following article is reprinted from CFC Solutions News Bulletin (17 January 2018, Volume 19, Number 2).

With more electric cooperatives looking into providing broadband service to unserved and underserved rural communities, CFC Senior Vice President for Member Services Joel …

Utility coops partner to bring members ‘up to speed’ with broadband access

Most Americans have multiple high-speed wireless choices when it comes to Internet access but many residents living in the less-populated, more rural parts still have to rely on 90s technology, i.e. dial-up, for their data needs. Now, cooperatives that have …

Cooperative Tax Brief: Federated Telecommunications Cooperative Denied Exemption


To view this Autry Cole Cooperative Tax Brief as a PDF, click here.


 The IRS has rejected an organization’s application for exemption under Section 501(c)(12), even though the organization was organized under a state’s cooperative statute and provided services …

Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account

Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits.  Specifically, some pronouncements indicate that the discount (i.e., the difference between face value and present value) should be treated as non-member income …