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Agricultural and Other Cooperatives

Jones Waldo’s Agricultural and Other Cooperatives practice group has formed and/or represented numerous agricultural cooperatives in dairy, farm supply, fruit, ratites, turkeys, eggs, sugar beets, sugar cane, potatoes, fur, beef and alfalfa. We assist cooperatives in their taxation, corporate structure, member relations, financing, marketing, risk management, industry relations and related matters. We maintain membership in the National Council of Farmer Cooperatives, Legal Tax and Accounting Committee, National Society of Accountants for Cooperatives, and Utah Council of Farmer Cooperatives. We represented an Idaho cooperative in a challenge to the constitutionality of the Federal Line Item Veto law and prevailed in a case decided by the United States Supreme Court. In recent years, we have represented new cooperatives in the acquisition of large manufacturing or processing facilities as follows:


  • Snake River Sugar Company and its 1,000+ sugar beet growers acquiring Amalgamated Sugar Co. and its four sugar factories.
  • Michigan Sugar Cooperative and its nearly 1,000 sugar beet growers in acquiring Michigan Sugar Company and its four sugar factories.
  • Idaho Fresh Cooperative and its approximately 100 potato growers in acquiring packing sheds, and interest in a national marketing company.
  • Rocky Mountain Sugar Growers Cooperative and its 1,000+ sugar beet growers in acquiring The Western Sugar Company and its six sugar factories.

We also have formed and represented a worker cooperative in the custom sewing field, a neighborhood pharmacies cooperative, a concrete block manufacturers cooperative, a crop insurance cooperative, a medical equipment suppliers cooperative, and others.



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