General Article Archives
The Cooperative Accountant Winter 2026
The Winter 2026 issue of The Cooperative Accountant (TCA) has been released! Focusing on cooperative-related issues, such as accounting and auditing, finance, cooperative management, legal and regulatory issues and taxation, this journal has become widely recognized as the industry standard. NSAC members, please log into Connect to view or download the latest issue.
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Time for Co-op Financing to Get Creative; Potential Federal Budget Cuts Inspire Co-op Community to Look to Domestic, International Financing Models
The following story is not news for people in the United States who are familiar with cooperatives. In the mid-1930s, nine out of ten farms lacked electricity.[1] Investor-owned utilities were not interested in accessing the Federal Rural Electric Administration’s[2] loan program. In contrast, farmers, who were familiar with the cooperative form of business through their membership in agricultural cooperatives, formed electric cooperatives ...
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NSAC Announces Board of Directors for 2025-2026 Term
The National Society of Accountants for Cooperatives (NSAC) is pleased to announce the new Board of Directors for the 2025-2026 term. The Board of Directors aids in determining the culture, strategic focus, and overall direction of the NSAC. The Board supports NSAC’s mission of serving cooperatives by providing accounting, tax and business education uniquely tailored to professionals working for and with cooperatives; providing networking ...
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NSAC Congratulates 2025-2026 SCHOLARSHIP RECIPIENTS!
The NSAC would like to congratulate the scholarship recipients for the 2025-2026 academic school year! We're thrilled to announce that this year saw record number of entries from many talented individuals, making it an exceptionally competitive selection process. The Society is proud to commend these outstanding students for their remarkable academic achievements, and we're confident they'll reach new heights in their pursuit of ...
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Time Passes and Administrations Change, but USDA Statistics Still Measure Co-ops' Importance to Rural America
Almost 100 years ago, Congress entrusted the U.S. Department of Agriculture (USDA) with keeping statistics on agricultural cooperatives. The Cooperative Marketing Act of 1926 (CMA) created a division to provide statistical, economic, financial, and other information. In fact, the Department started collecting United States farmer cooperative statistics at least as early as 1913; since the Department was established in 1862, diligent agriculture ...
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