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There is a lot of information about tax benefits for not-for-profits available on the Internet. For general education about tax treatment for not-for-profit urban farms, see the following:
The 2018 Tax Cuts and Jobs Act eliminated the deduction for not-for-profit losses for individuals, partnerships, estates, trusts, and S corporations that operate a farm as a hobby or mainly for sport or recreation, or which have investment activity intended only to produce tax losses for the investors. Not-for-profit corporations other than S corporations, however, can still deduct the expenses of carrying on the activity. See IRS Publication 225. Always seek tax advice from an attorney and/or accountant.
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