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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Section 45Z Clean Fuel Credit: Current Rules and Practical Guidance
This webinar will provide an update on the evolving clean fuel incentive landscape, with a focus on recent legislative changes, Section 45Z clean fuel production credit requirements, and prevailing wage and apprenticeship considerations. Attendees will gain practical insights into compliance, emissions rate calculations, credit optimization strategies, and emerging issues affecting clean fuel producers and stakeholders.
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ASC 980 - Regulatory Accounting for Electric Cooperatives
Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980, Regulated Operations, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios, participants will learn how to account for regulatory assets and liabilities, navigate RUS considerations, and implement effective policies surrounding and supporting revenue and expense deferrals.
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