This webinar will address, in a question-and-answer format, the federal income tax issues a cooperative should consider for structuring and operating as a broadband service provider. It is co-sponsored with the National Society of Accountants for Cooperatives (NSAC).
Learn about the primary tax issues an electric cooperative should consider when analyzing whether or not to become a broadband service provider.
By attending this webinar, you will learn about:
The basic organizational structures (e.g. multi-divisional cooperative versus subsidiary corporation)
How to treat broadband as a “like activity”
The 85-15 Test
Unrelated business income tax considerations
Who should attend this webinar?