NSAC Members may register for CLNs without charge while non-members may participate for a nominal fee.
Individuals or groups are able to participate in these online courses from the convenience of their own space using their own device and immediately put what they’ve learned to work for their organization.
Review the following list of upcoming CLNs and register today!
New Energy Funding Available for Cooperatives Through USDA’s REAP/IRA Program
Date: Thursday, March 30, 2023Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Robi Fauser Fink, Business Loan and Grant Analyst, Rural Development | Business Development Division/Cooperative Services Branch, United States Department of Agriculture, Debbie Rausch, Business Loan and Grant Analyst, Cooperative Services Branch, Busines
Moderator(s): Meegan Moriarty, Senior Legal Policy Analyst, USDA Rural Business-Cooperative Service, Wayne Sine, CPA, MBA, Director of Education, National Society of Accountants for Cooperatives
Objective: Participants will learn
1. The types of energy funding available through the IRA/REAP program
2. Who can apply for funding
3. How to apply for funding
Field of Study: Finance
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Features of Modern Cooperative Statutes in the United States
Date: Thursday, April 6, 2023Time: 11:00 AM EST / 10:00 AM CST / 09:00 AM MST / 08:00 AM PST
Presenter(s): Meegan Moriarty, Senior Legal Policy Analyst, USDA Rural Business-Cooperative Service
Moderator(s): Wayne Sine, CPA, MBA, Director of Education, National Society of Accountants for Cooperatives
Objective: Attendees will
1. Gain an understanding of the types of cooperative laws across the United States
2. Recognize what drives cooperative law changes
3. Consider the statutory provisions that can best facilitate successful cooperative ecosystems
Field of Study: Business Law
Program Level: Basic
CPE Credit: 1.5 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Fundamentals of Cooperative Taxation
Date: Wednesday, April 19, 2023Time: 01:00 PM EST / 12:00 PM CST / 11:00 AM MST / 10:00 AM PST
Presenter(s): Teree Castanias, CPA, Principal, Teresa Castanias, CPA, Brett Huston, CPA, Tax Managing Director, Associate National Director of Cooperative Tax Services, KPMG - retired
Moderator(s): Wayne Sine, CPA, MBA, Director of Education, National Society of Accountants for Cooperatives
Objective: 1. To operate on a cooperative basis for tax purposes, a company must meet specific tax rules in Subchapter T of the Internal Revenue Code. Attendees will understand the basic rules that must be met under Subchapter T.
2. Attendees will learn the definition of a patronage dividend and how it can be computed and distributed to members/patrons.
3. Attendees will also learn about the taxation of the member/patron, and the Form 1120-C that is used by Subchapter T cooperatives for filing its tax return.
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1.5 Credit Hours
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Registration
All registration is done on-line and each registrant must provide their name and email address.
Fees and Payment Procedures
CLNs are free for all NSAC members. Non-members may register for a nominal fee. Non-members must pre-pay at the time of registration.
Delivery System
The National Society of Accountants for Cooperatives uses the Zoom platform for CLNs. Registrants will receive login instructions in advance by email and the virtual meeting room will open 15 minutes prior to the CLN start time. We recommend participants log-in 5-10 minutes prior to the start, allowing enough time to download and print any documents you wish to have available during the course presentation. It is recommended that you test your computer prior to attending a meeting. We use polling to verify active participation and you must use the Zoom app to submit poll responses. If you are unable to use the Zoom app, please contact us for an alternative arrangement prior to the start of the CLN.
Refund Policy
NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and sends written notice to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.
Additional Information
Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.
For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters at 937-222-6707, or info@nsacoop.org.