---
kind: "section"
citation: "7 C.F.R. § 1400.100"
title: "7"
number: "1400.100"
heading: "Limited Liability Companies and Corporations."
url: "https://uscodex.org/cfr/7/1400.100"
---

# §1400.100. Limited Liability Companies and Corporations.

- (a) For program year 2026 and subsequent years, a farming operation that is a limited liability company or corporation must provide a certification of their farm operating plan. Certifications must document the entity type as:
  - (1) A C corporation or S corporation; or
  - (2) An LLC pass-through or an LLC that affirmatively elects to be treated as a corporation for federal income tax purposes.
- (b) Certifications made according to [paragraph (a)](#a) of this section will be effective for the program year of the certification and future years.
- (c) For program year 2026, a farming operation's organizational structure as of September 15, 2026, will be used to determine the operation's entity type.
- (d) For program year 2027 and subsequent years, the farming operation's organizational structure as of June 1 will be used to determine the entity type.

## Notes

### Amendments

[91 FR 32885, June 2, 2026]

### Authority

Authority: 7 U.S.C. 1308, 1308-1, 1308-2, 1308-3, 1308-3a, 1308-4, and 1308-5; and Title I, Pub. L. 115-123.

### Source

Source: 73 FR 79273, Dec. 29, 2008, unless otherwise noted.

### Amendments

[91 FR 32885, June 2, 2026]