The Cooperative Accountant is a quarterly technical journal, distributed to members, featuring timely and useful information on cooperative tax, accounting, finance, and economic issues.
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The Tax Library provides members with easy access to a searchable database of IRS administrative rules and rulings and court cases concerning tax treatment of cooperatives.
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Welcome to Cooperatives is a publication that provides a basic explanation of how cooperatives are organized and operated, including equity management and tax treatment. It is a must read for new employees without a background in cooperatives.
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Membership Handbook provides an overview of the many publications, benefits, programs and structure of NSAC. This guide includes information on how to order extra items and how to find out more about all benefits available to members.
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Upcoming Events
NSAC 2026 Technical Exchange
Not a Conference. Not a Presentation. More than a Roundtable. Have you ever sat in a conference session wishing you could ask a follow-up question directly related to your cooperative? Wondered how other cooperatives are addressing the same challenge you’re facing? Or wished you could hear what industry experts would say about your situation? That’s exactly what the NSAC Technical Exchange is designed for. This one-of-a-kind, ...
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The Cooperative COMPASS 2026
We’re thrilled to announce that The Cooperative COMPASS—pointing accounting, tax, and finance professionals in the co-op industry towards an extraordinary educational and networking experience—is coming to Nashville, Tennessee, May 4–6, 2026, in partnership with NSAC’s Atlantic Chapter. Set against the backdrop of live music, Southern hospitality, and a city that knows how to mix tradition with innovation, this one-of-a-kind conference is designed specifically for professionals guiding the financial future of cooperatives. COMPASS offers the perfect mix of high-impact learning, expert-led sessions, and meaningful peer connections—all designed to help you tune up your knowledge and amplify your impact.
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Bridging the Gap: Presenting Cost of Service Studies to Cooperative Boards
A Cost of Service Study (COSS) is more than a technical analysis—it’s a strategic tool that ensures electric rates are fair, transparent, and financially sound. Yet, explaining the need for a COSS to a board of directors can be challenging, especially when balancing technical details with governance-level concerns. This session will provide utility leaders with practical strategies for framing the COSS in board-friendly terms.
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