- February 6, 2020David Cook will be speaking at the upcoming NTCA’s RTIME conference. The conference will be held on February 16 – 19 in Phoenix, AZ. …
- February 4, 2020On August 1, 2019, the Federal Communications Commission proposed closing the rural digital divide by establishing the Rural Digital Opportunity Fund, which would…
- January 3, 2020Tax Problem for Utility Cooperatives’ Grants
- October 1, 2019David R. Cook Jr., recently spoke at the NTCA Fall Conference. The conference was held September 21 – September 25…
- March 18, 2019Pineland Telephone Cooperative has started laying fiber optic lines in Americus that will provide high internet speeds for businesses. The…
- January 7, 2019A new and innovative pilot program called ReConnect will offer federal financing in the form of loans, grants, and loan-grant…
- August 28, 2018Innovative partnership is bringing high-speed internet to underserved rural areas in Iowa and Minnesota.
- July 20, 2018Three executives of Eastern Oregon Telecom (EOT) announced in May they have purchased the internet and phone provider from its…
- January 16, 2018Cooperatives provide high-speed broadband services in metropolitan and rural areas throughout the country. So they should pay attention to the…
- December 1, 2017The United States Department of Agriculture (USDA) announced this month the recipients of over $200 million in loans and grants…
- April 21, 2017As more and more cooperatives provide fiber internet to their members and customers, it may be helpful to review fiber-installation…
- January 20, 2017The following article is reprinted from CFC Solutions News Bulletin (17 January 2018, Volume 19, Number 2). With more electric…
- July 29, 2016Most Americans have multiple high-speed wireless choices when it comes to Internet access but many residents living in the less-populated,…
- August 26, 2015By Richard R Oswald Once upon a time, telegraphs and kerosene lamps were state of the art. Telephones and 110-volt…
- June 15, 2015Dave Osborn, CEO of Valley Telephone Cooperative, Inc., explains why lawmakers need to update the USF to account for the…
- September 19, 2014To view this AHC Cooperative Tax Brief as a PDF, click here. The IRS has rejected an organization’s application for…
- August 31, 2013Who is entitled to vote as a cooperative member when a facility is composed of separately metered units? Does it…
- March 30, 2013Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits. Specifically, some…
- December 21, 2012The Service recently denied exemption to an organization that sought exemption under Section 501(c)(12) as a mutual ditch and irrigation…
- August 4, 2012In the latest cooperative tax ruling, the Service ruled that a cooperative’s (“Cooperative”) gain on sale of stock in corporations…
- April 10, 2012In the latest Cooperative Tax Brief, C&A Attorney David Cook discusses a recent ruling by the Service that an international…
- March 24, 2012The latest Cooperative Tax Brief discusses a recent technical advice memorandum concerning the Member Income Test for Telephone Cooperatives. The Service…
- October 10, 2011The Rural Utilities Service of the Department of Agriculture has recently announced that, in certain circumstances, it is granting an…
- September 26, 2011Mergers of electric cooperatives are nothing new. Over the years, several mergers have occurred, mostly for the purpose of consolidating…
