Crop Assistance Program (CAP)

Instructions for CCC-902EInstructions for CCC-902E

FARM OPERATING PLAN FOR AN ENTITY 2009 and Subsequent Years

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 StateEnter the name of the control county and State for this

farming operation. The control county most often is the administrative

county for the entitys or joint operations farming operation.

3

Program YearEnter the crop year for which this certification applies.

Part A Items 1-3 Entity Information

Fld Name / Item No.Instruction

1

Entitys Name and AddressEnter 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 NumberEnter 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 FormedEnter 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

Fld Name / Item No.Instruction

1

Type of OperationCheck 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 DocumentationInformational Note: Supporting documentation,

such as articles of incorporation, trust papers for an irrevocable trust,

partnership agreement, and evidence of heirship, are required for each

type of operation represented, except for public schools, States, State

entities, and counties.

Part C Items 1-5 Member Information (If additional space is needed for any

information in Part C, complete and attach for CCC-902E Continuation.)

Fld Name / Item No.Instruction

1A - 1F

Members Enter the following for each member of the entity or joint

operation:

A) Members name

B) Last four (4) digits of members 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) Members position in and salary or bonus from the operation

E) Members family relationship to the first member listed in 1A. If the

entity is an estate, show the members relationship to the deceased

individual. If the entity is a trust, show the beneficiarys 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.

G1 G2

Signature Authority and CertificationIf the individual completing this

document has signature authority for the entity identified in Part A and

all information contained in Part C is true and correct, enter initials in

Item G1 and the date in Item G2.

2A 2B

Entity, Name, Executor/ GrantorIf 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 EntitiesIf any of the members listed in Item 1A is an entity or

joint operation, complete form CCC-901, Members 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-902Es are attached for members who

are entities and joint operations.

4A 4D

Other Farming InterestsIf any of the members listed in Part C have

interests in other farming operations conducted under a name other than

the name listed in Part A, provide the following information:

Members name

Name of farming interest(s)

Taxpayer ID number of the other farming operation

Note: If the complete taxpayer ID number is already on file at

FSA, only the last 4 digits are required.

County/State where the interest is located.

Fld Name / Item No.Instruction

Entitys NameEnter the name of the entity or joint operation identified in

Part A at the top of the page.

Part C, Items 5 and 6

Fld Name / Item No.Instruction

5

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 6.

5A 5E

Minor Members or ShareholdersIf any member listed in Part C, Item 1, is a

minor, provide the following information about that member:

A) Minors name

B) Minors date of birth

C) Name of the minors 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.

5F (1) (4)

Separate Status of Minors 1) Check YES if any minor listed in Item 5A

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 5A maintains a

separate household from the parent or guardian and personally

carries out all farming activities with respect to the minors 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 minors own farming

operation, including maintaining separate accounting.

3) Check YES if the minor listed in Item 5A, 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.

6A

Citizenship Status of Members and ShareholdersCheck 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 6B.

6B

Individual members or shareholders who are aliensFor each member or

shareholder who is an alien lawfully admitted into the U.S., list that

members 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 ONLYThis 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.)

Fld Name / Item No.Instruction

1A 1E

Contributions provided by the entity or joint operationEnter the

percentages of capital (money), 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 operationIf any

member provides capital, land or equipment to the farming operation

identified in Part A, enter the members 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 operations farming operation.

If any member provides hired labor, labor they do themselves, hired

management or management they do themselves, enter the members 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.

Fld Name / Item No.Instruction

Entitys NameEnter 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.)

Fld Name / Item No.Instruction

1A 1G

LandEnter 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

Fld Name / Item No.Instruction

1

Source of Farming CapitalIndicate 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 equipmentCheck 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.)

Fld Name / Item No.Instruction

1

Owned equipmentEnter 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 equipmentEnter 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 operationIf 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 AgreementIf 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.

Fld Name / Item No.Instruction

Entitys NameEnter the name of the farming operation identified in Part A

at the top of the page.

Part H Item 1 Custom Services

Fld Name / Item No.Instruction

1

Utilization of custom servicesUtilization 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 utilizedProvide 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

Fld Name / Item No.Instruction

1

Other LaborEnter 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 equipmentCheck 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 servicesCheck 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.)

Fld Name / Item No.Instruction

1

Active Personal ManagementFor each member or shareholder of the farming

operation identified in Part A that is contributing active personal

management, list the persons name and identify the type of management

duties provided to the farming operation identified in Part A.

The duties/activities must be performed on a regular basis; must be

identifiable and documentable; and must be separate and distinct from the

management activities performed by any other member(s) or shareholder(s).

These specific requirements are not applicable to heirs of estates or to

the beneficiaries of trusts.

2

Hired ManagementEnter 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.

Note: This includes management by an administrator or trustee who

receives compensation for this service or activity.

3

Other ManagementEnter 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.

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

Fld Name / Item No.Instruction

RemarksEnter 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.)

Fld Name / Item No.Instruction

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/ RelationshipIf 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 individuals representative

capacity. (For example, agent or attorney-in-fact.)

3

DateEnter date CCC-902E was signed.