Local Food Systems and Small Farms

Local Food Systems and Small Farms

Marketing and Economics

  • 1023-EZ Form Information for 501(c)(3) Tax-Exempt Status
    July 1, 2014. The new Form 1023-EZ, available today on IRS.gov, is three pages long, compared with the standard 26-page Form 1023. Most small organizations, including as many as 70 percent of all applicants, qualify to use the new streamlined form. Most organizations with gross receipts of $50,000 or less and assets of $250,000 or less are eligible.

  • 2014 Tree Assistance Program (TAP)
    The Agricultural Act of 2014 (the 2014 Farm Bill) authorized the Tree Assistance Program (TAP) to provide financial assistance to qualifying orchardists and nursery tree growers to replant or rehabilitate eligible trees, bushes and vines damaged by natural disasters.

  • 5 Things to Know About Federal Taxes When Starting a Farm Business - WEBINAR
    Ruby Ward, Extension Economist & Associate Professor, Utah State University.

  • Adjusted Gross Revenue-Lite
    The Adjusted Gross Revenue-Lite (AGR-Lite) Insurance Plan is a whole-farm, revenue-protection insurance policy. The policy provides protection against low revenue due to unavoidable natural disasters and market fluctuations that affect income during the insurance year. Most farm-raised crops, animals, and animal products are eligible for protection. USDA.

  • Basics of Business Planning - WEBINAR
    Developing a strategy for starting a small farm enterprise. Presented by Bill Davison, Small Farm/Local Foods Educator.

  • Business Planning II - WEBINAR
    Webinar discussions on farm business analysis: SWOT analysis, Enterprise analysis, Market Analysis, and Management Analysis. By Andy Larson, Small Farms/Local Foods Educator, University of Illinois.

  • Creating a Farm Internship Program
    By: Rachel Armstrong Executive Director and Attorney, Farm Commons

  • Farm Bill Programs & Grants - Overview
    Quick guide to federal farm and food-related programs and grants, organized by issue and by who is eligible to apply or sign up. Offered by the National Sustainable Agriculture coalition.

  • Farmer's Tax Guide - Publication 225
    This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return.

  • How To Form an LLC in Illinois
    Great information from Jessie White, Secretary of State Office

  • Labor and Employment Issues
    Several federal and Illinois laws address labor and employment issues in the agricultural context. This section is meant to provide an overview of fair labor standards, migrant and seasonal worker protections, occupational health and safety, workers compensation, and employee liability. These are only some of the employment issues a direct farm business might encounter. The information contained on this site should not be understood as all-inclusive, and in all situations an attorney should be consulted regarding compliance with labor and employment laws applicable to a specific operation. Illinois Direct Farm Business.

  • Limited Liability Company Center
    An Illinois limited liability company is formed by submitting in duplicate the Certificate of Organization for Limited Liability Company, LLC-5.5 and paying the filing fee to Illinois Secretary of State, Department of Business Services. Submit the form in by mail, fax, in person or online. The filing fee is $500. Fax filing is allowed with a pre-paid account only. All LLCs processed online will be filed on an expedited basis with an additional $100. Expedited processing is reviewed in four or five days. Standard processing is finished in approximately three weeks.

  • Limited Liability Company Publications/Forms
    Jessie White, Secretary of State, Illinois Office.

  • Rural Tax Education
    This website provides farmers and ranchers, other agricultural producers and Extension educators with a source for agriculturally related income and self-employment tax information that is both current and easy to understand. Tax issues are important for agricultural operations because income and self-employment taxes are a major cost and also because more and more USDA programs are being linked to a producer's federal income tax return.

  • Sell What You Grow: Marketing Options for Small Farms - WEBINAR
    Presented by Deborah Cavanaugh-Grant, Small Farms/Local Foods Educator

  • Starting a Business and Keeping Records
    IRS Publication 583. This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system. Throughout this publication we refer to other IRS publications and forms where you will find more information. In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA).

  • Tax Guide for Owners and Operators of Small and Medium Size Farms
    Produced by land grant university tax education foundation Inc. Through a grant from the USDA-Risk Management Agency

  • USDA Farm Storage Facility Loans PDF
    Farm Storage Facility Loans (FSFL) provide low-interest financing for producers to build or upgrade farm storage and and handling facilities to store eligible commodities they produce. The program is administered by the U.S. Department of Agriculture (USDA) Farm Service Agency (FSA).

  • USDA Noninsured Crop Disaster Assistance Program
    USDA’s Farm Service Agency’s (FSA) Noninsured Crop Disaster Assistance Program (NAP) provides financial assistance to producers of noninsurable crops when low yields, loss of inventory or prevented planting occur due to a natural disaster.

  • Workers and Employees: Understanding the farmers' responsibilities - WEBINAR
    Farming is a lot of work, and help is often needed. Should a farm work with volunteers, trade labor for food, or hire employees? This webinar will explore the options and guide farmers through the legal considerations. Checklists, flowcharts, and model documents will help attendees move forward after they’ve decided on the best approach for their farm. Farm Commons webinar.