Business Basics
Board Governance
Helpful publications on board governance
- Board Basics: What a Nonprofit Board Should Know About Meeting in Executive Session (PDF) , by Rick Marks and Regina Hopkins (2017).
Business Structures
Helpful publications on business structures
- Agricultural Business Organizations: Basic Characteristics and Choices (PDF) , by Forrest A. Buhler, with Kansas Agricultural Mediation Service.
- Chart of Entity Comparison (PDF) , by National Association of Tax Professionals (2010).
- Farmer’s Guide to Choosing a Business Entity, by Rachel Armstrong (PDF) , Erin Hannum, Laura Fisher, and Lisa Schlessinger, with Farm Commons (December 2015).
- Partnerships and Tax Law – Details Matter , by Roger A. McEowen, on the Agricultural Law and Taxation Blog.
- What’s the Best Entity Structure For the Farm or Ranch Business? by Roger A. McEowen, on the Agricultural Law and Taxation Blog (May 2019).
- When Can a Corporate Shareholder Be Held Liable For Corporate Debts and Liabilities? , by Roger A. McEowen, on the Agricultural Law and Taxation Blog.
Cooperatives
Kansas Farm Bureau and the county Farm Bureau associations in Kansas are organized under the Cooperative Marketing Act laws of the State of Kansas.
Helpful publications on cooperatives
- What Is a Cooperative Director’s Liability to Member-Shareholders and Others? , by Roger A. McEowen, on the Agricultural Law and Taxation Blog.
Applicable laws
- The Cooperative Marketing Act, KSA 17-1601 et seq.
Corporate Transparency Act
Helpful publications on the Corporate Transparency Act
- Small Entities Must File New Beneficial Ownership Information Reports in 2024, by Kristine A. Tidgren, for the Iowa State University Center for Agricultural Law and Taxation (Nov 2023).
- Small Entity Compliance Guide – Beneficial Ownership Information Reporting Requirements (PDF), by the U.S. Treasury Financial Crimes Enforcement Network (Dec 2023).
- What Every Small Business Needs to Know About the Corporate Transparency Act, by Miranda Fraraccio, for the U.S. Chamber of Commerce (Dec 2023).
- Who Owns the Business? Corporate Transparency Act and Foreign Entity Disclosures, by Micah Brown, for the National Agricultural Law Center (Jan 2024).
Applicable laws
- Corporate Transparency Act (PDF) – Establishing Beneficial Ownership Information Reporting Requirements
- FinCEN final rules relating to the Corporate Transparency Act (which will become part of 31 CFR Part 1010):
Other helpful websites on the Corporate Transparency Act
- U.S. Treasury Financial Crimes Enforcement Network (FinCEN) website, to file the necessary reports due under the Corporate Transparency Act.
Family Farm
Helpful publications on family farms
- Getting Started in Farming: On the Home Farm (pdf), from Iowa State University’s Ag Decision Maker, revised by Ann Johanns and Kelvin Leibold.
- Tackling the Tough Issues of Family Business, by Farming Magazine.
Other helpful websites on family farms
- Kansas Family Business Forum by Wichita State University: The Kansas Family Business Forum is designed to provide unique learning experiences to those involved with family businesses. Events bring owners, families, and managers together to address issues of ownership and management succession, strategic planning, estate planning, family dynamics, and family governance.