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
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NSAC 2026 Knowledge Exchange
What is the Knowledge 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 Knowledge Exchange is ...
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Electric Cooperative Chapter Annual Meeting
Join us for the Electric Cooperative Chapter Annual Meeting on July 21! This virtual meeting is a great opportunity to hear chapter updates, learn about current initiatives, and connect with fellow members. Plus, everyone in attendance will have a chance to win prize drawings! We look forward to seeing you online. Login instructions are available in CONNECT.
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OBBBA Deep Dive: Bonus Depreciation, Qualified Property, and Strategic Planning
The One Big Beautiful Bill Act (OBBBA) introduces complex rules that directly impact cooperative tax planning. This session delivers the latest guidance and translates it into practical applications with concrete illustrations. You’ll explore Qualified Deduction Property, including qualified production property, bonus depreciation, construction timelines, effective dates, and carve-outs. Bonus depreciation rules and other election provisions will also be covered, giving tax and accounting professionals the tools to navigate compliance, optimize deductions, and make strategic planning decisions under current law.
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