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Full-Text Articles in Education
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Rp96-11 The Farm Corporation: What It Is, How It Works, How It Is Taxed, Neil E. Harl
Neil E. Harl
A corporation is an artificial person that is created and operated according to state corporation statutes. It is a separate taxpayer subject to specific and detailed federal, state, and local tax laws. The advice and service of your lawyer are indispensable in organizing and operating a farm corporation. There are three basic forms of farm business organization, the sole proprietorship, the partnership, and the corporation. Variations of these forms have resulted in the limited partnership and the "tax option" corporation. These three basic forms are discussed in this research publication.
How Will Extension Contribute To The Sustainable Development Goals? A Global Strategy And Operational Plan, Kristen Davis
How Will Extension Contribute To The Sustainable Development Goals? A Global Strategy And Operational Plan, Kristen Davis
Journal of International Agricultural and Extension Education
Extension remains a critical institution for supporting rural livelihoodsand the Sustainable Development Goals. The Global Forum for Rural Advisory Services (GFRAS) recently launched a ten-year strategic framework and five-year operational plan, both aligned to the Sustainable Development Goals. The strategy was developed using a series of online and face-to-face consultations within the Forum, with expert feedbackat various stages. Using both an agricultural innovation systems and a capacity development framework, the strategy outlines strategic fields of action at three levels –individual, organizational, and system. The strategic fields of action include advocacy and support for increased investment in extension; professionalization; and knowledge …