The Corporate Transparency Act (CTA) went into effect on January 1, 2024 and requires most businesses to file a Beneficial Ownership Information (BOI) form.

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.

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.

This report provides questions that directors need to ask carrying out their responsibilities.

This publication provides an overview of the tax treatment of co-ops. It does not represent the official policy of any government agency.

Many cooperatives have inactive members which make it difficult for a cooperative to operate in accordance with cooperative principles.