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AHC Cooperative Tax Brief: Mutual Ditch and Irrigation Company Denied Exemption

The Service recently denied exemption to an organization that sought exemption under Section 501(c)(12) as a mutual ditch and irrigation company.  The organization failed to satisfy several requirements for exemption under Section 501(c)(12).  The ruling provided an insight into the various requirements for exemption as mutual companies and how these requirements differ from those applicable to electric and telephone cooperatives.

Read more in the latest AHC Cooperative Tax Brief.

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