In a prior post, I addressed new regulations from Treasury Department addressing clean energy tax credit options. The post discussed options for elective payment or… Read More »Energy tax credits elective payment and the Member Income Test
AHC attorney David Cook will present a webinar with CPA Bill Miller on the “Electric Cooperatives and Tax Reform: One Year Later — the Good,… Read More »Upcoming Presentation – Electric Cooperatives and Tax Reform: One Year Later
Perhaps the most impactful aspect of the recent tax reform law is the change to the treatment of governmental grants. Many cooperatives qualify for governmental… Read More »Tax Reform Act Impacts Cooperatives, Part IV: Impact on Governmental Grants
Who is entitled to vote as a cooperative member when a facility is composed of separately metered units? Does it matter whether residents of each unit are billed separately by the cooperative? Does the answer change when there are separate meters, but residents pay their pro rata portion to the facility’s owner, who remits payment to the cooperative? Read More »Member Voting and Multi-Meter Facilities
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… Read More »IRS Provides Guidance on Member Income Test for Telephone Cooperatives
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