Cook & Associates - Trusted Counsel to Utility Coops, State and Local Governments, and the Construction Industry

September 19, 2014

To view this AHC Cooperative Tax Brief as a PDF, click here. The IRS has rejected an organization’s application for…

October 3, 2013

Like public utilities, municipalities and other political subdivisions that provide electricity to customers must procure wholesale power. A recent IRS…

March 30, 2013

Cooperatives have been given conflicting guidance from the IRS concerning the proper treatment of discounting of capital credits. Specifically, some…

December 2, 2012

On November 29, 2012, Senator Udall of Colorado submitted a bill to amend Section 501(c)(12) as it relates to mutual…

April 10, 2012

In the latest Cooperative Tax Brief, C&A Attorney David Cook discusses a recent ruling by the Service that an international…

Tag: Section 501(c)(12)

Cooperative Tax Brief: Federated Telecommunications Cooperative Denied Exemption

Cooperative Tax Brief: Municipalities’ Generation Cooperative

Discounted Capital Credits and the Member Income Test: The Creation of a New Equity Account

C&A Cooperative Tax Brief: Proposed Amendment to Section 501(c)(12) for Water Companies

C&A Cooperative Tax Brief: U.S. Cooperative Fulfills Global Needs