Research Guides: Food Law: Antitrust & Tax Resources

Antitrust
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General resources, compliance, litigation, and more.
Antitrust Laws and Trade Regulation
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Antitrust Laws and Trade Regulation prepares practitioners to confidently advise their clients and to meet the demands of a regulatory atmosphere where the law is complex and the penalties for violations are high.
Antitrust Laws and Trade Regulation: CHAPTER 55 Exemptions for Agricultural Cooperatives and Fishermen
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§ 55.01 covers agricultural cooperatives exemptions.
Antitrust Laws and Trade Regulation: State Antitrust Laws and Trade Regulations
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Includes overview and a section on the law of each of states.
Practitioner Insights for Antitrust
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Search all Westlaw antitrust content.
Secondary Sources on Antitrust & Agricultural Cooperatives
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Law review articles and sections from treatises.
Secondary Sources on Antitrust and Agricultural Cooperatives
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Law review articles and sections from treatises on the antitrust exemption for agricultural co-ops. Related documents (on the right) include court documents.
§ 4:5. Exemptions from the antitrust laws—Agricultural cooperatives
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Section from Callmann on Unfair Competition, Trademarks and Monopolies

Acquisitions of a C-Corporation Versus S-Corporation: Tax Consequences
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Practical Law.
Choice of Entity: Tax Issues
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Practical Law.
Lexis Tax
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Mertens Law of Federal Income Taxation
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Encyclopedic source arranged by subject.
Nonprofit Organizations: Law and Taxation
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By Marilyn Phelan, this resource provides detailed coverage of the latest tax legislation, regulations, and case law governing nonprofit organizations.
Practitioner Insights for Tax
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Taxation of Exempt Organizations
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By Hill and Mancino, this treatise provides analysis and guidance on tax exempt organizations as well as citations to relevant cases and IRS materials.
ProPublica Nonprofit Explorer
Use this database to view summaries of 3 million tax returns from tax-exempt organizations and see financial details such as their executive compensation and revenue and expenses. You can browse IRS data released since 2013 and access over 9.6 million tax filing documents going back as far as 2001.

IRC §§ 501-530
Cornell's LII linked from the IRS website. Farmers' coops covered in § 521.
Publication 557: Tax Exempt Status for your Organization
From the IRS.
Publication 598: Tax on Unrelated Business Income of Exempt Organizations
From the IRS.
Publication 4221: Compliance Guide for 501(c)(3) Tax Exempt Organizations
From the IRS.
Published Guidance for Exempt Organizations
IRC, treasury regulations, revenue rulings, revenue proceedings, and other official guidance from the IRS.
Small to Mid-Size Tax Exempt Organization Workshop
Interactive presentations to help understand the benefits, limitations, and expectations for exempt organizations.
Stay Exempt
Tax basics for 501(c)(3) organizations from the IRS. Includes basic information, in-depth topics, and a resource library.
Tax Exempt Organization Search
From the IRS.
Tax Information for Charities & Other Non-Profits
From the IRS.
Business Leagues, etc. (501)(c)(6)
IRS information on 501(c)(6) exempt organizations.

Additional Requirements for Supporting Organizations
Lists additional requirements under the Pension Protection Act of 2006.
Annual Filing Requirements for Supporting Organizations
Outlines the forms such organizations need to file as well as any exclusions from annual filing.
Section 509(a)(3) Supporting Organizations
Provides a basic explanation of this form of charity. Includes links to forms and other publications.
Supporting Organizations: Requirements and Types
Outlines the different tests to qualify under this designation as well as the types of organizations under this section.

Agricultural Assessment Information
Information from the NY Department of Taxation and Finance.
Common Property Tax Exemptions for Businesses
Information from the NY Department of Taxation & Finance.
New York Business Taxation Information
Links to forms, guidance, publications, incentives, and information provided by the New York State Department of Taxation and Finance.
New York Municipal Profiles
Statewide property tax information.
New York Nonprofit Law and Practice
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By Victoria Bjorkland, this treatise is aimed at New York practitioners and offers practical advice from experts on various topics.
NY Agricultural Assessment
New York Department of Taxation and Finance Agricultural Assessment information.
NYS Charities Bureau
Part of the office of the Attorney General. Provides information on filing requirements, guidance, and instructions. Allows users to look-up registered charities in NYS.