Resources
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Corporate Transparency Act
The Corporate Transparency Act (CTA) went into effect on January 1, 2024 and requires most businesses to file a Beneficial Ownership Information (BOI) form.
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Co-ops 101
This USDA report provides a comprehensive summary of basic information on the cooperative way of organizing and operating a business, including equity accumulation and taxation.
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How to Start a Co-op
This guide outlines the process of organizing a cooperative business and provides information on steps involved and some important aspects of agricultural and non-agricultural cooperative development.
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Cooperative Directors - Asking Necessary Questions
This report provides questions that directors need to ask carrying out their responsibilities.
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Income Tax Treatment of Co-ops
This publication provides an overview of the tax treatment of co-ops. It does not represent the official policy of any government agency.
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Keeping Cooperative Membership Rolls Current
Many cooperatives have inactive members which make it difficult for a cooperative to operate in accordance with cooperative principles.