Instructions for
CCC-902E
FARM
OPERATING PLAN FOR AN ENTITY
This form is used to
collect information about general partnerships, joint ventures, Indian Tribes,
corporations, limited partnerships, limited liability companies, trusts,
estates, charitable/tax-exempt organizations, public schools,
city/county/state-owned entities, or other similar entities that is used by FSA
to determine eligibility for payments.
Submit the original
of the completed form in hard copy or facsimile to the appropriate USDA
servicing office.
For general
partnerships and joint operations, each member must sign. For all other
entities, this form must be signed by a duly authorized representative of the
entity.
Customers who have
established electronic access credentials with USDA may electronically transmit
this form to the USDA servicing office, provided that (1) the customer
submitting the form is the only person required to sign the transaction, or (2)
the customer has an approved Power of Attorney (Form FSA-211) on file with USDA
to sign for other customers for the program and type of transaction represented
by this form.
Features for transmitting the form electronically are available to those customers with access credentials only. To establish online access credentials with USDA, follow the instructions provided at the USDA eForms web site.
Complete
items as indicated. Related definitions
are provided on page 5 of the form to assist in form completion.
Items 1-3
Fld Name / Item No. |
Instruction |
1 – 2 County and State |
Enter the name of the recording
county and State for this farming operation. The recording county most often
is the administrative county for the entity’s or joint operation’s farming
operation. |
3 Program Year |
Enter the crop year for which
this certification applies. |
Part A – Items 1-3 Entity Information |
|
1 Entity’s Name and Address |
Enter the name of the
general partnership, joint venture, Indian Tribe, corporation, limited
partnership, limited liability company, trust, estate, charitable/tax-exempt
organization, public school, city/county/state-owned entity, or other similar
entity. |
2 Tax Identification Number |
Enter the taxpayer
identification number of the entity or joint operation identified in Item 1. Note: If the complete taxpayer ID number is
already on file with FSA, only the last 4 digits are required. |
3 Date the Entity was Formed |
Enter the month and year
the entity or joint operation was formed.
This is not applicable to public
schools, city county or state-owned entities, or Indian Tribes. |
Part B – Items 1-3 Type of Operation |
|
1 Type of Operation… |
Check appropriate box that
defines the type of entity or joint operation identified in Part A. If “Other” is selected, please specify or
describe. |
2 Supporting Documentation |
Informational
Note: Trust
documents for an Irrevocable trust are required to be provided. Other supporting documentation, such as, articles
of incorporation, partnership agreement, and evidence of heirship, may be required
for each type of operation represented, except for public schools, States,
State entities, and counties. |
Part C – Items 1-4 Member Information (If additional space is needed for any information in Part C, complete and attach for CCC-902E Continuation.) |
|
1A - 1F Members |
Enter the following for
each member of the entity or joint operation: A)
Member’s name B)
Last four (4) digits of member’s social
security or tax ID number Note:
If the complete ID number is already on file with FSA, only the last 4 digits are required. C)
Percent share of or interest in the
operation D)
Member’s position in and salary or bonus
from the operation E) Member’s
family relationship to the first member listed in 1A. If the entity is an
estate, show the member’s relationship to the deceased individual. If the
entity is a trust, show the beneficiary’s relationship to the grantor. F) Check
“YES” if the member has signature authority for the entity identified in Part
A. Check
“NO” if the member does not have signature authority for the entity
identified in Part A. Note: For joint operations, joint ventures and
general partnerships, each member must initial the response in Column F. |
2A – 2B Entity, Name, Executor/
Grantor |
If the Entity in Part A is
an estate or trust, or if any member in Part C is an estate or trust, enter
the name of estate or trust in Item 2A and enter the name of the Executor(s),
Administrator(s) or Grantor(s) in Item 2B.
If there is more than one executor, administrator or grantor, provide
the additional information in the space provided or attach additional
sheets. |
3 Embedded Entities |
If any of the members
listed in Item 1A is an entity or joint operation, complete form CCC-901,
Member’s Information, and attach a copy.
Enter a check mark in the
box if the CCC-901 has been completed and attached. Also complete form CCC-902E for each embedded entity or
joint operation. Enter a check mark in
the box if CCC-902E’s are attached for members who are entities and joint
operations. |
Entity’s Name |
Enter the name of the
entity or joint operation identified in Part A at the top of the page. |
Part C, Items 4 and 5 |
|
4 Minor Members |
If none of the members
listed in Part C, Item 1, is a minor, check “N/A” (not applicable), then GO
TO Item 5. |
4A – 4E Minor Members or
Shareholders |
If any member listed in
Part C, Item 1, is a minor, provide the following information about that member: A)
Minor’s name B)
Minor’s date of
birth C)
Name of the
minor’s parent or guardian D)
Address of the
parent or guardian E)
Taxpayer ID
number of the parent or guardian Note: If the complete taxpayer ID
number is already on file at FSA, only the last 4 digits are required. |
4F (1) – (4) Separate Status of Minors … |
1) Check “YES” if any minor listed in Item 4A is a
producer on a farm and the parent or guardian has no interest. Check “NO” if the minor is a producer on a
farm and the parent or guardian has an interest in the farming operation. 2) Check the box for “YES” if the minor listed
in Item 4A maintains a separate household from the parent or
guardian and personally carries out all farming activities with
respect to the minor’s own farming operation, including maintaining
separate accounting. Check “NO” if the minor does not
maintain a separate household from the parent or guardian and does not
personally carry out all farming activities with respect to the
minor’s own farming operation, including maintaining
separate accounting. 3) Check “YES” if the minor listed in Item 4A,
who is represented by a court-appointed guardian or
conservator, live in a household other than the parents’ household(s), and
have a vested ownership in the farm.
Check “NO” if the minor, who is represented by a court- appointed guardian or conservator, does
not live in a separate household other than the parents’
household(s), and does not have a vested ownership in the farm. 4) If “YES” is
checked for all Items F1 through F3, write the name of the minor in the space provided in Item
F(4) that has an interest in the farming operation of the entity or
joint operation identified in Part A. |
5A Citizenship Status of Members
and Shareholders |
Check “YES” if all
individual members and shareholders in embedded entities and joint operations
listed in Part C are U.S. citizens. GO TO Part D. Check “NO” if any
individual members and shareholders in embedded entities and joint operations
listed in Part C is NOT a U.S citizen.
GO TO 5B. |
5B Individual members or
shareholders who are aliens… |
For each member or
shareholder who is an alien lawfully admitted into the U.S., list that
member’s name and indicate whether this person possesses a valid Resident
Alien Card (Form I-551). Check “NO” for any non-U.S.
citizen who does not possess Form I-551. |
FOR FSA USE ONLY. This item will be completed by FSA. Part D – Items 1 – 2 Summary of Contributions to the Farming Operation (If additional space is needed for this Part, complete and attach form CCC-902E Continuation.) |
|
1A – 1E Contributions provided by
the entity or joint operation… |
Enter the percentages of
capital, land, equipment, hired labor and hired management that is provided
by the joint operation or entity identified in Part A (not by the members or
shareholders directly). If all labor and management
is provided by the members and no labor or management is hired, enter 0%. |
2A – 2H Contributions made by the members to this farming operation… |
If any member provides capital, land or equipment to the farming operation identified in Part A, enter the member’s name and the percentage contributed. Use Items 2D and 2F to indicate if a member contributes owned land or equipment to the entity or joint operation’s farming operation. Do not include land or equipment owned by a member and leased to the farming operation. If any member provides hired labor, labor they do themselves, hired management or management they do themselves, enter the member’s name and percentage of each contribution in Items 2G and 2H. Check the applicable box if a member provides 1000 or more hours of active personal labor to the farming operation identified in Part A. Enter the member’s percentage of active personal management to the farming operation identified in Part A. |
Entity’s Name |
Enter the name of the farming operation identified in Part A at the top of the page. |
Part E – Item 1 Land (If additional space is needed for this Part, complete and attach form CCC-902E Continuation.) |
|
1A – 1G Land |
Enter the following information for ALL land that is operated by the farming operation identified in Part A: A) Farm number, state and county where located B) Name of the entity, joint operation or member who contributes the land C) Check the applicable box to show whether land is owned, leased to someone, or leased from someone D) Name of the individual, entity or joint operation to whom or from whom the land is leased E) Acres owned or rented on the farm F) The per acre amount of cash rent, or the percentage of the crop shared with the landlord Note: If land is cash leased from an unrelated individual or entity, enter “cash” in Column F. If land is cash leased from an individual or entity that has an interest in the crop or crop proceeds, include the rental rate in $ per acre in Column F. G) Check the box if the farming operation identified in Part A had this same land interest in the prior crop year. |
Part F – Items 1-3 Capital Sources and Uses |
|
1 Source of Farming Capital |
Indicate the source(s) of
capital for the farming operation identified in Part A. Check all the boxes that apply. If “Other” is checked, please specify. |
2 Contributions of capital,
land, or equipment… |
Check the applicable box to
indicate whether capital, land, or equipment contributed to the farming
operation identified in Part A were acquired as the result of a loan or
credit arrangement. Check “YES” if the farming
operation identified in Part A acquired any contributions of capital, equipment
or land through loans or credit arrangement, then GO TO Item 3. Check “NO” if the farming
operation identified in Part A did not acquire any contributions of capital,
equipment or land through loans or credit arrangement, then GO TO Part G. |
3 If capital includes loans
or credit arrangement... |
Check “YES” if loans or
credit used to finance this farming operation, or to acquire/purchase land or
equipment, and such financing was acquired from, guaranteed by, co-signed by,
or secured by an individual, joint operation or entity with an interest in
the farming operation identified in Part A, and complete Items 3A – 3E. Check “NO” if loans or
credit used to finance this farming operation, or to acquire/purchase land or
equipment, and such financing was NOT acquired from, guaranteed by, co-signed
by, or secured by any other individual, joint operation or entity. GO TO Part G. |
Part G – Items 1-3 Equipment (All percentages are based on annual rental values.) |
|
1 Owned equipment |
Enter the percent of ALL equipment
used in this farming operation which is owned by the entity or joint
operation identified in Part A. If no equipment used in
this farming operation is owned by the entity or joint operation identified
in Part A, enter 0%. |
2A – 2C Leased equipment |
Enter information for ALL
equipment used in the farming operation which is leased by the joint
operation or entity identified in Part A.
For each type of equipment leased, enter the following: A)
Percent of
total equipment used in the farming operation B)
Name of the
party or entity from whom equipment is leased C)
Type of
equipment leased If leased equipment is not
used in this farming operation, enter 0%. GO TO Part H. |
2D Source of leased of
equipment and interest in the farming operation |
If the joint operation or
entity identified in Part A leased equipment, indicate whether the equipment
was leased from an individual or entity that has an interest in the farming
operation of the joint operation or entity identified in Part A. Check “YES” if the
equipment was leased from an individual or entity that has an interest in the
farming operation of the joint operation or entity identified in Part A. Check “NO” if the equipment
was not leased from an individual or entity that has an interest in the
farming operation of the joint operation or entity identified in Part A. GO TO Part H. |
3 Lease Agreement |
If the joint operation or
entity identified in Part A leased equipment from an individual or entity
that has an interest in the farming operation of the joint operation or
entity identified in Part A, copies of lease agreements may be required for
compliance purposes. GO TO Part H. |
Entity’s Name |
Enter the name of the
farming operation identified in Part A at the top of the page. |
Part H – Item 1 Custom Services |
|
1 Utilization of custom
services… |
Utilization of custom
services by the farming operation identified in Part A. Note: Does not apply: · to services for chemical and fertilizer application; · to the harvesting of crops, OR · if all the land in the farming operation is owned. Check “NO” if custom
farming services will not be utilized in this operation, and GO TO Part I. Check “YES” if custom
farming services will be utilized in the farming operation identified in Part
A, and complete all items in Part H. |
1A – 1D Custom services will be
utilized… |
Provide the following
information for all custom farming services utilized by the farming operation
identified in Part A: A)
Type of custom service
(including, but not limited to: tillage, planting, cultivating, chemical
application, insect/pest scouting, etc.) B)
Farm number(s)
the service will be applied C)
Total number of
acres for which custom services will be used D)
Name of the
custom farming service provider. GO TO
Part I. |
Part I – Items 1-2 Labor Not Provided By Members or Shareholders Identified in Part C |
|
1 Other Labor |
Enter the percent or number
of hours of active personal labor donated to the farming operation identified
in Part A by family members or neighbors for which payment is not issued and
is not owed. |
2A Source of hired labor and
leased equipment… |
Check “NO” if NONE of the
hired labor for the farming operation identified in Part A originated from
the source of leased equipment in Part G. Check “YES” if ANY of the
hired labor for the farming operation identified in Part A originated from
the source of leased equipment in Part G.” Acceptable documentation of equipment lease and
hired labor agreements may be required for compliance purposes. |
2B Source of hired labor and
custom services… |
Check “NO” if NONE of the
hired labor for the farming operation identified in Part A was included in
the custom services shown in Part H. Check “YES” if ANY of the
hired labor for the farming operation identified in Part A was included in
the custom services shown in Part H.” Acceptable documentation of custom services and
hired labor agreements may be required for compliance purposes. GO
TO Part J. |
Part J – Item 1-3 Management (If additional space is needed for this Part, complete and attach form CCC-902E Continuation.) |
|
1 Active Personal Management |
In column A, list each
member or shareholder of the farming operation who is contributing active
personal management. In column B, enter for each
person in column A the type of management duties provided to the farming
operation. |
2 Hired Management |
Enter the name of any
person other than a member or shareholder that will be providing hired
management and briefly describe the type(s) of management duties hired for
the farming operation identified in Part A. Enter the percentage of hired
management contributed to the farming operation. Note: This includes management by an
administrator or trustee who receives compensation for this service or
activity. |
3 Other Management |
Enter the name of any
person other than a member or shareholder that will be providing other
management and briefly describe the type(s) of management duties provided for
the farming operation identified in Part A. Enter the
percentage of other management contributed to the farming operation. If the entity is an estate
or trust, list management provided by the executor, administrator or
trustee(s) in this block. Note: This includes management by an
administrator or trustee who does not receive compensation for this
activity. GO TO Part K. |
Part K – Remarks |
|
Remarks |
Enter any additional and
relevant information about this farming operation and/or the members and
shareholders that could not be entered in any other part of this form. Include references to any
and the number of CCC-902E Continuation pages completed and attached. GO TO Part L. |
Part L – Items 1-3 Certification (For Joint Ventures and General Partnerships, a Signature is Required for Each Member.) |
|
1 Signature (By) |
An individual member or an
authorized representative of the legal entity identified in Part A must sign
the certification. If a joint operation, each
member of the joint operation identified in Part A must sign the certification. If you are mailing or
faxing this form, print the form and manually enter your signature. If this
form is approved for electronic transmission and you have established
credentials with USDA to submit forms electronically, use the buttons
provided on the form for transmitting the form to the USDA servicing office. |
2 Title/ Relationship |
If the individual members
sign the document, this field should be left blank. If an authorized
representative for the legal entity identified in Part A signs the CCC-902E,
use this field to show the individual’s representative capacity. (For example, “agent” or
“attorney-in-fact.”) |
3 Date |
Enter date CCC-902E was
signed. |