Rural Utility Cooperative Law Blog - Construction and Utility Law | Atlanta

RUS Receives Unprecedented Interest in the B&I Loan Program

David R. Cook Jr. October 9, 2011

The Rural Utilities Service of the Department of Agriculture has recently announced that, in certain circumstances, it is granting an exception to the $10 million

Electric and Telecom Cooperative Mergers

Roland F. Hall September 26, 2011

Mergers of electric cooperatives are nothing new. Over the years, several mergers have occurred, mostly for the purpose of consolidating business functions and generating savings

Class Action Continues Before State Public Service Commission

David R. Cook Jr. September 19, 2011

Another class action proceeding has been filed against Carroll Electric Service Corporation, this time before the Arkansas Public Service Commission. In a previous post, we

USDA Provides $900 Million in Funding to Electric Cooperatives for Generation and Transmission Facilities and Smart Grid Improvements

Roland F. Hall September 12, 2011

The USDA announced on August 29, 2011, that sixteen electric cooperatives throughout the United States would receive a total of $900 million in loans for

RUS Program for Rural Broadband

David R. Cook Jr. August 19, 2011

The Rural Utility Service of the U.S. Department of Agriculture (“RUS”) announced the availability of over $325 million for the Rural Broadband Access Loans and

“Smart Grid” Lessons from Around the World

Roland F. Hall June 24, 2011

“Smart grid” initiatives can take many forms, from improving existing generation, transmission and distribution systems with new technology and software to rolling out smart meters

Sale of Taxable Telephone Cooperative’s Subsidiary Generated Patronage-Sourced Income

David R. Cook Jr. June 22, 2011

A recent IRS ruling addresses how one taxable telephone cooperative managed to avoid a devastating taxable gain on the sale of its interest in a subsidiary.

Exempt Electric Cooperatives Surrender Their Tax-Exempt Status to Qualify for Additional Financing

David R. Cook Jr. June 19, 2011

A previous AHC Cooperative Tax Brief posed the question: “Why would a cooperative give up the benefits of tax exemption?” In two recent private letter

National Rural Telecommunications Cooperative Will Offer Smart Meter Solutions To Its Members

Roland F. Hall April 14, 2011

On March 7, 2011, the NRTC announced that it would offer a wireless AMI (advanced metering infrastructure) system to its members from Sensus.

Taxable Generation Cooperative Qualified for Pre-Subchapter T Cooperative Status

David R. Cook Jr. April 8, 2011

While most electric cooperatives are tax exempt under Tax Code Section 501(c)(12), some of them operate as “taxable” cooperatives that are subject to a special body of federal tax law in effect before the enactment of Subchapter T in 1962. But what is a taxable cooperative, what is Subchapter T, and why would a cooperative relinquish the benefits of tax exemption? A recent IRS ruling sheds some light on these questions. The latest AHC Cooperative Taxation Brief by AHC Attorney David R. Cook Jr. discusses this IRS ruling and its implication for cooperatives.

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