Source: FARMER'S LEGAL ACTION GROUP submitted to NRP
AMERICAN RESCUE PLAN TECHNICAL ASSISTANCE INVESTMENT PROGRAM - FARMERS' LEGAL ACTION
Sponsoring Institution
National Institute of Food and Agriculture
Project Status
ACTIVE
Funding Source
Reporting Frequency
Annual
Accession No.
1028587
Grant No.
2022-70416-37274
Cumulative Award Amt.
$3,352,203.00
Proposal No.
2022-03120
Multistate No.
(N/A)
Project Start Date
Apr 15, 2022
Project End Date
Apr 14, 2027
Grant Year
2023
Program Code
[ARP]- ARP Technical Assistance Investment Program
Recipient Organization
FARMER'S LEGAL ACTION GROUP
360 ROBERT STREET NORTH, SUITE 500
ST. PAUL,MN 55101-1589
Performing Department
(N/A)
Non Technical Summary
Farmer's Legal Action Group, Inc. (FLAG) is a 501(c)(3) national nonprofit law center headquartered in St. Paul, Minnesota. Since its creation in 1986, FLAG's mission is to provide legal services and support to family farmers and their communities to help keep family famers on the land. To that end, FLAG proposes a five-year, $5 million cooperative agreement to provide materials and services to socially disadvantaged farmers based on the following concepts.Advisory CouncilThroughout its history, the direction of FLAG's work has been guided by the legal needs and policy objectives of its client and partner organizations. To meet the needs of Socially Disadvantaged Farmers (SDA) farmers over the next five years, FLAG will establish a Legal Advisory Counctil for Socially Disadvantaged Farmers -- comprised of SDA farmer-supportin organizations, leaders, and officials - to help FLAG rapidly respond to the current, urgent, and future needs of SDA farmers as they arise during the term of this agreement.FLAG has partnered with such organizations for decades, and has been in frequent and regular communications and consultations with SDA farmer-supporting organizations for at least the last eighteen months during the ongoing Covid-19 pandemic and the related recovery and relief programs and efforts.Educational MaterialsOne of FLAG's key services across its program areas is the publishing of farmers' guides to federal programs and laws to help producers obtain assistance and benefits crucial to keeping family farms on the land. These guides have assisted tens of thousands of farmers and farm-support organizations and advocates for several decades. Under this agreement, FLAG would publish, distribute, and train farmers on matters and issues of timely and significant relevance to SDA farmers. Topics for, and the needs to be addressed in, the guides during the five years of this agreement would be guided by FLAG's consultations with its SDA Legal Advisory Committee, USDA, and other SDA stakeholders, organizations, and leaders. Importantly, this agreement would provide the time and resources for such guides to be continually updated (which is an unmet need not supported by typical project funds).Interactive Trainings and Workshops & Internet-Archived On-Demand Video ResourcesThe guides and educational materials published under this agreement will be accompanied by an outreach campaign, including interactive webinars and in-person training and technical assistance (as conditions allow), with webinars/trainings and related materials archived online for on-demand access for farmers and farm organizations.FLAG will research and prepare a series of interactive webinars and related farmer-friendly educational materials on critical issues relating to and contained in the Farmers' guides we develop under this cooperative agreement. Webinars - to be offered free of charge to participants - will be conducted in collaboration with FLAG partners with content targeted to their respective constituencies. Webinars will be approximately 60 minutes in length, and will be presented on a schedule aligned with the publication of materials in coordination with FLAG partners and other participating organizations (to be determined). Participating farmers/ranchers will have opportunities for interaction with FLAG attorneys during webinars, and participants will be given opportunities for one-on-one post-webinar follow-up with FLAG attorneys.FLAG will also plan to make in-person presentations (as conditions allow) at farm organization meetings and trainings throughout each year, focusing on organizations that represent SDA farmers, such as the Intertribal Agriculture Council, the Federation of Southern Cooperatives, Rural Coalition and its member organizations, Rural Advancement Foundation International-USA, and other local, regional, and national organizational partners.Recorded webinars and related materials will be broadly available on-demand through FLAG's website and in collaboration with partner organizations.The educational resources and materials FLAG develops as part of this project will be used by SDA and family farmers and ranchers and farm professionals who support their work, including farm advocates, FSA staff, Extension agents, and nonprofit support organizations.Technical AssistanceFLAG will provide direct technical assistance to SDA farmers. FLAG's attorneys will answer questions about USDA programs and help SDA farmers prepare for and negotiate the processing of applications for USDA programs, assist in resolutions of issues that may arise regarding implementation of and compliance with those programs.Policy DevelopmentFLAG will work with USDA officials to develop or modify regulatory and statutory initiatives or revisions to meet the needs of SDA farmers.
Animal Health Component
(N/A)
Research Effort Categories
Basic
(N/A)
Applied
(N/A)
Developmental
(N/A)
Classification

Knowledge Area (KA)Subject of Investigation (SOI)Field of Science (FOS)Percent
60260303100100%
Goals / Objectives
FLAG is a national nonprofit law center created in 1986 to provide legal services and support to family farmers and their communities to help keep family farmers on the land. FLAG has a long history of working with limited resource farmers, veterans, socially disadvantaged farmers, family farmers, and historically underserved communities. FLAG provides direct legal representation, technical assistance, education and develops policy frameworks to protect farmers, farms, land, homes and rural livelihoods from loss or diminution. FLAG's work has been guided by the legal needs and policy objectives of its client and partner organizations.To meet the needs of socially disadvantaged farmers and other historically underserved farmers and ranchers, FLAG will establish a legal advisory council for these farmers to help FLAG rapidly respond to current, urgent, and future needs of these farmers as they arise during the course of this work. FLAG has a long history of partnering with organizations and has been consistently involved with organizations serving the socially disadvantaged and historically underserved farmer communities throughout the pandemic and related recovery and relief programs and efforts.FLAG's workplan will include the following additional actions providing technical assistance, training and/or farmer to farmer mentoring sessions in the following areas:Financial LiteracyWork with producers who are historically underserved and economically distressed in learning financial planning, business planning and tax planningUtilize national conference, state and regional gatherings in partnership with chapters and other partners, webinars and online trainings to assist members in understanding basic accounting and business plan developmentWork with USDA, Farm Credit, the Small Business Administration (SBA) and SCORE to provide critical technical servicesAssist applicants to develop bank-ready business plans for their farms and ranches prior to submitting applications for capital fundingIntroduction to USDA programsUtilize call center questions to strategize with producers who are historically underserved and economically distressed on how and where to find land, borrow money and sell productsIncrease awareness of and access to programs at USDA to benefit growth of the producers who are historically underserved and economically distressed in farming; including farm ownership and operation loans and microloan programsProvide information about loan opportunities in in-person and online trainings and utilize presentations from FSA staff as availablePromote programs at NRCS, NIFA and other USDA agencies that are useful for farmers and ranchersMarket planningAssist FLAG members in marketing and introduce value-added items and producer cooperatives to larger marketsMake special attention to the FLAG members who come from limited resource, socially disadvantaged, and underserved communities to access FLAG services and programsTechnical SupportContinue teaching critical production skills through farm tours, presentations at gatherings and instructional videos.Continue partnering and increase mentors through partnership with farm organization training programs, apprenticeship, and internship programsMake referrals and provide technical support with partners in the extension service and more experienced farmers and ranchers.
Project Methods
Advisory CouncilThroughout its history, the direction of FLAG's work has been guided by the legal needs and policy objectives of its client and partner organizations. To meet the needs of Socially Disadvantaged Farmers (SDA) farmers over the next five years, FLAG will establish a Legal Advisory Counctil for Socially Disadvantaged Farmers -- comprised of SDA farmer-supportin organizations, leaders, and officials - to help FLAG rapidly respond to the current, urgent, and future needs of SDA farmers as they arise during the term of this agreement.FLAG has partnered with such organizations for decades, and has been in frequent and regular communications and consultations with SDA farmer-supporting organizations for at least the last eighteen months during the ongoing Covid-19 pandemic and the related recovery and relief programs and efforts.Educational MaterialsOne of FLAG's key services across its program areas is the publishing of farmers' guides to federal programs and laws to help producers obtain assistance and benefits crucial to keeping family farms on the land. These guides have assisted tens of thousands of farmers and farm-support organizations and advocates for several decades. Under this agreement, FLAG would publish, distribute, and train farmers on matters and issues of timely and significant relevance to SDA farmers. Topics for, and the needs to be addressed in, the guides during the five years of this agreement would be guided by FLAG's consultations with its SDA Legal Advisory Committee, USDA, and other SDA stakeholders, organizations, and leaders. Importantly, this agreement would provide the time and resources for such guides to be continually updated (which is an unmet need not supported by typical project funds).Interactive Trainings and Workshops & Internet-Archived On-Demand Video ResourcesThe guides and educational materials published under this agreement will be accompanied by an outreach campaign, including interactive webinars and in-person training and technical assistance (as conditions allow), with webinars/trainings and related materials archived online for on-demand access for farmers and farm organizations.FLAG will research and prepare a series of interactive webinars and related farmer-friendly educational materials on critical issues relating to and contained in the Farmers' guides we develop under this cooperative agreement. Webinars - to be offered free of charge to participants - will be conducted in collaboration with FLAG partners with content targeted to their respective constituencies. Webinars will be approximately 60 minutes in length, and will be presented on a schedule aligned with the publication of materials in coordination with FLAG partners and other participating organizations (to be determined). Participating farmers/ranchers will have opportunities for interaction with FLAG attorneys during webinars, and participants will be given opportunities for one-on-one post-webinar follow-up with FLAG attorneys.FLAG will also plan to make in-person presentations (as conditions allow) at farm organization meetings and trainings throughout each year, focusing on organizations that represent SDA farmers, such as the Intertribal Agriculture Council, the Federation of Southern Cooperatives, Rural Coalition and its member organizations, Rural Advancement Foundation International-USA, and other local, regional, and national organizational partners.Recorded webinars and related materials will be broadly available on-demand through FLAG's website and in collaboration with partner organizations.The educational resources and materials FLAG develops as part of this project will be used by SDA and family farmers and ranchers and farm professionals who support their work, including farm advocates, FSA staff, Extension agents, and nonprofit support organizations.Technical AssistanceFLAG will provide direct technical assistance to SDA farmers. FLAG's attorneys will answer questions about USDA programs and help SDA farmers prepare for and negotiate the processing of applications for USDA programs, assist in resolutions of issues that may arise regarding implementation of and compliance with those programs.Policy DevelopmentFLAG will work with USDA officials to develop or modify regulatory and statutory initiatives or revisions to meet the needs of SDA farmers.

Progress 04/15/23 to 04/14/24

Outputs
Target Audience:America's farmers and ranchers. Changes/Problems: Nothing Reported What opportunities for training and professional development has the project provided? Nothing Reported How have the results been disseminated to communities of interest? Nothing Reported What do you plan to do during the next reporting period to accomplish the goals? Nothing Reported

Impacts
What was accomplished under these goals? During this reporting period (April 15, 2023 through April 14, 2024), FLAG reports its work in four quarters: For the first quarter (April 15 through June 30, 2023), FLAG continued to work on several cooperative agreements with USDA, focused mainly ongoing work on FSA Farm Loan Programs, Emergency Relief Program Phase 2, and the developing Discrimination Financial Assistance Program under IRA section 22007. FLAG attorneys also worked with FSA officials regarding the federal government's tax treatment of farm loan debt payments made under IRA section 22006. FLAG researched, authored, and published three farmers' guides, including the Farmers' Guide to Changes in Taxation of Inflation Reduction Act (IRA) Loan Payments (April 19, 2023);Farmers' Guide to Emergency Relief Program Phase 2 (May 18, 2023); and,Farmers' Guide to ERP Phase 2, Extended Deadline Edition (May 31, 2023). During this period, the IRA tax guide was accessed by 238 individuals and the two ERP2 guides were accessed by 461 individuals. Two other farmers' guides published during the cooperative agreement time period, but preceding this quarter, continued to be accessed by farmers. TheFarmers' Guide to the Inflation Reduction Act (published Sept. 15, 2022) was accessed by an additional 136 individuals; and theFarmers' Guide Carbon Market Contracts in Minnesotawas accessed by an additional 98 individuals. FLAG attorneys conducted five trainings. Three were on ERP2, which were attended live by 114 individuals; an archived on-demand video of an ERP2 webinar has been accessed 1,039 times. One training in IRA sections 22006 and 22007 and their authorized programs was attended by more than 100 individuals (and many more have occurred in the next quarter). The final training was an in-person training to more than 20 attorneys regarding carbon sequestration contracts. The total number of guide accesses, training attendees, and on-demand training video views for this quarter equals at least 2,206. For the second quarter (July 1 through September 30, 2023), FLAG's ARPTA work was overwhelmingly focused on outreach, education, and technical assistance to farmers, ranchers, and the staffs of other cooperators, partners, and technical assistance providers on the Discrimination Financial Assistance Program (DFAP). FLAG published a Brief Farmers' Guide to USDA Discrimination Financial Assistance Program on the day DFAP was announced (July 7) and later published a comprehensive Farmers' Guide to DFAP providing more in-depth information for producers and cooperators/partners/technical assistance providers. FLAG has since published two subsequent editions of each guide (the brief/summary version and the comprehensive version) to reflect extended deadlines and to clarify information as the program has been implemented. FLAG's DFAP guides have been accessed by 2,031 unique individuals. Other guides FLAG published during the cooperative agreement period, but before this quarter, were accessed another 400 times. In total, FLAG guides published while the cooperative agreement has been in effect have been accessed by 4,445 individuals. During this quarter, FLAG presented on DFAP, the DFAP application, FLAG's Farmers' Guides to DFAP, and general DFAP matters in 48 webinars and once at an in-person gathering (an average of four trainings per week). FLAG conducted these trainings with a variety of partners, many of whom are DFAP USDA Cooperators, including Rural Coalition, Intertribal Agriculture Council, National Young Farmers Coalition, Federation of Southern Cooperatives, and the Farmer Veteran Coalition. In total, at least 1,870 individuals attended the trainings. During the third quarter (October 1 through December 31, 2023), FLAG's work continued to be primarily focused on providing outreach, education, and technical assistance to farmers, ranchers, and the staffs of other cooperators, partners, and technical assistance providers on the Discrimination Financial Assistance Program (DFAP). FLAG continued to offer on its website the most recent editions of DFAP guides previously report on, a Brief Farmers' Guide to USDA Discrimination Financial Assistance Program (published July 7, 2023, the day DFAP was announced), and the later-published comprehensive Farmers' Guide to USDA Discrimination Financial Assistance Program. FLAG's DFAP guides were accessed 1,301 times during this quarter. Those same guides have been accessed 3,332 times since their dates of publication through December 31, 2023. Other, non-DFAP guides FLAG published during the cooperative agreement period, but before this quarter, were accessed another 77 times, for a total of 2,491 times since their publication. In total, FLAG guides published during the cooperative agreement period since their publication through December 31, 2023 were accessed 5,823 times. During this quarter, FLAG presented on DFAP, the DFAP application, FLAG's Farmers' Guides to DFAP, and general DFAP matters in 36 webinars and three times at in-person gatherings. FLAG conducted these trainings with a variety of partners, many of whom are DFAP USDA Cooperators, including Rural Coalition, Intertribal Agriculture Council, National Young Farmers Coalition, Federation of Southern Cooperatives, and the Farmer Veteran Coalition. In total, at least 1,298 individuals attended the trainings. When farmers contacted FLAG for assistance with DFAP applications, FLAG typically referred such farmers to other DFAP cooperators who had teams of technical assistance providers, such as Rural Coalition, Intertribal Agricultura Council, the Federation of Southern Cooperatives, National Young Farmers Coalition, the Farmer Veteran Coalition, and others. But, if farmers had DFAP-related legal issues or questions requiring the assistance of a legal organization, FLAG helped them directly. During this quarter, FLAG assisted 36 such farmers. For the fourth quarter (Jan. 1, 2024 through April 14, 2024), FLAG's work continued to be primarily focused on providing outreach, education, and technical assistance to farmers, ranchers, and the staffs of other cooperators, partners, and technical assistance providers on the Discrimination Financial Assistance Program (DFAP). The DFAP application deadline shifted in mid-January, but was ultimately set for January 17, 2024. Throughout this quarter, FLAG continued to offer onits website the most recent editions (third eds.) of DFAP guides previously report on, aBrief Farmers' Guide to USDA Discrimination Financial Assistance Program(published July 7, 2023, the day DFAP was announced), and the later-published comprehensiveFarmers' Guide to USDA Discrimination Financial Assistance Program. FLAG's DFAP guides were accessed 698 times during this quarter. Those same guides have been accessed 4,030 times since their dates of publication through March 31, 2024. Other, non-DFAP guides FLAG published during the cooperative agreement period, but before this quarter, were accessed another 53 times, for a total of 2,544 times since their publication. In total, FLAG guides published during the cooperative agreement period since their publication through April 14, 2024 were accessed 6,574 times.

Publications

  • Type: Books Status: Published Year Published: 2023 Citation: http://www.flaginc.org/wp-content/uploads/2023/04/Farmers-Guide-to-Changes-in-Taxation-of-Inflation-Reduction-Act-IRA-Loan-Payments-April-19-2023.pdf
  • Type: Books Status: Published Year Published: 2023 Citation: http://www.flaginc.org/wp-content/uploads/2023/05/Farmers-Guide-to-ERP-Phase-2-Extended-Deadline-Edition-May-31-2023.pdf
  • Type: Books Status: Published Year Published: 2023 Citation: http://www.flaginc.org/wp-content/uploads/2023/09/Brief-Farmers-Guide-to-USDA-Discrimination-Financial-Assistance-Program-3rd-Edition-9-29-23-1.pdf
  • Type: Books Status: Published Year Published: 2023 Citation: http://www.flaginc.org/wp-content/uploads/2023/11/Farmers-Guide-to-USDA-Discrimination-Financial-Assistance-Program-DFAP-Third-Edition-Sept-28th-2023.pdf


Progress 04/15/22 to 04/14/23

Outputs
Target Audience: Limited resource producers Small farms or ranches Underserved agricultural producers Changes/Problems: Nothing Reported What opportunities for training and professional development has the project provided?FLAG presented, on topics and for audiences relevant to this cooperative agreement, at 20 trainings attended by at least 746 individuals. TheFarmers' Guide to the Inflation Reduction Actwas downloaded or viewed on FLAG's website at least 987times. TheFarmers' Guide to Carbon Markets in Minnesota wasdownloaded or viewed on FLAG's website at least 291 times. How have the results been disseminated to communities of interest?FLAG's webinars are typically hosted by other partners, such as Rural Coalition, the Intertribal Agriculture Council, the Federation of Southern Cooperatives, the Farmer Veteran Coalition, and other cooperators, each of whom serve certain communities of interest. FLAG attorneys tailor the delivery of trainings and educational webinars to each partner community. What do you plan to do during the next reporting period to accomplish the goals?FLAG plans to continue to conduct similar work during the next year.

Impacts
What was accomplished under these goals? During this annual period, FLAG performed many important services. Farm Service Agency Farm Loan Program SDA Borrowers Working Group FLAG worked closely with several other ARPA ยง 1006 Cohort One Cooperators, including the Intertribal Agriculture Council, the Federation of Southern Cooperatives, the National Young Famers Association, and others, including the Rural Advancement Foundation International--USA, the National Sustainable Agriculture Coalition, and Farm Aid. This Working Group strives to change Farm Service Agency Farm Loan Programs to better serve socially disadvantaged and underserved farmers to help them receive improved credit and lending programs from FSA to help them stay on the land. During weekly videoconferences, and followup research and development, the Working Group has established policy proposals, which it has advocated with the USDA and FSA to ease specific loan rules that will assist struggling borrowers, especially those that were set to benefit from debt relief provisions in certain federal relief programs. FLAG's role has been to draft the Working Group's policy proposals into detailed legal memoranda that are presented to USDA officials as part of the Group's advocacy effort. The memoranda explain the extent to which USDA could administratively change its rules regarding borrowers. These have included suggesting that USDA could take guaranteed loans from lenders into USDA. At certain times, there was nothing to prevent guaranteed loan lenders from foreclosing on farm properties over debt that would have been paid by certain federal relief programs. Other memoranda discuss eligibility rules for loan programs that are especially problematic for farmers of color and often the avenue by which FSA discriminates against SDA farmers. This work has resulted in in-person and Zoom meetings with high-ranking USDA and FSA officials, and others. FLAG hopes that substantive changes in farm loan programs will result from this effort during the next reporting period on this cooperative agreement. Farmers' Guide to the Inflation Reduction Act FLAG is working closely with other 1006 Cohort One Collaborators and other grassroots farm organizations to respond effectively to the problems faced by SDA farmers who have direct or guaranteed loans with FSA and who would likely receive relief on that debt through the Inflation Reduction Act (IRA). Months ago, FLAG was working with 1006 Collaborators Rural Coalition, Intertribal Agriculture Coalition, and Land Loss Prevention Project to explain to SDA famers the confusing circumstances surrounding the significant debt relief offered to SDA farmers by the American Rescue Plan Act (ARPA) and was set to publish a Farmers' Guide to ARPA on or about Monday, August 8, 2022. But, the U.S. Senate passed the Inflation Reduction Act on Sunday, August 6, 2022, which changed the effect of many relevant ARPA provisions, so FLAG abandoned the ARPA guide and immediately began work on a Farmers' Guide to the Inflation Reduction Act. IRA was signed into law on August 16, 2022, and FLAG's farmers' guide to IRA was published exactly one month later, on September 16, 2022. FLAG's Farmers' Guide to IRA highlights the aspects of this legislation that will impact farmers. The Guide looks most closely at three different parts of the IRA. First, it looks at what the IRA calls "relief for borrowers." Second, it looks at what the IRA calls "Discrimination Financial Assistance." Third, it looks at changes the IRA makes to the American Rescue Plan Act (ARPA). FLAG has also presented on webinars regarding this guide, organized and hosted by Rural Coalition. Racially, Socially, and Economically Diverse Farmer Steering Committee Helped Develop FLAG's Farmer's Guide to Carbon Sequestration Contracts in Minnesota FLAG worked with Minnesota Farmers Union and the Minnesota Department of Agriculture to research, author, and publish a Farmer's Guide to Carbon Contracts in Minnesota. Recently, a number of businesses have approached farmers throughout Minnesota with potential agreements by which farmers would adopt practices that sequester carbon and be paid for those actions. Guided by a 10-member economically, socially, and racially diverse farmer advisory group, the goal of FLAG's work is to help a broad range of farmers, including those who are socially disadvantaged or underserved, understand the carbon contracts and make an informed decision about whether to sign such a contract. In doing so, the Guide focuses on contract language and the meaning of that language. The Guide, therefore, does not look at whether any particular contract is a good deal. Instead, the goal is for farmers to have the information needed to make that decision for themselves. 2023 To Date Between January 1, 2023 and April 14, 2023, FLAG performed work under several cooperative agreements with the US Department of Agriculture. Among these activities was a significant amount of work with Farm Service Agency (FSA) Farm Loan Program (FLP) officials and staff members to review the requirements and policies associated FSA's FLPs and make recommended changes to improve program accessibility and effectiveness. FLAG has included and continues to include analysis of the authorizing statutes, the Code of Federal Regulations, and FSA handbooks to suggest changes that can be accomplished administratively as well as those that would require a statutory change. FLAG was also asked by FSA to provide "rapid response" assistance offering outreach, education, and technical assistance (TA) to producers eligible for Phase 2 of the Emergency Relief Program. During this period, FLAG consulted with many longstanding partners on the needs for outreach, education and TA, and began researching the program and its rules and began developing the farmers' guide to ERP 2, which was published during the next reporting period. During the final month of this reporting period, FLAG began to work on what would become the Inflation Reduction Act section 22007's authorized Discrimination Financial Assistance Program (DFAP). FLAG worked with many partners, who would also become ARPTA section 1006 Cohort One Cooperators, on what the program could offer, and how such a program should be developed and implemented. FLAG and other Cooperators approached DFAP from unique perspectives, given the lessons these Cooperators learned in previous years from their efforts during the administration of discrimination lawsuit settlements involving USDA and farmers and ranchers across the country. FLAG also worked with USDA officials on issues presented by the tax treatment of IRA debt relief payments made to producers in 2022, and therefore requiring treatment on the producers' 2022 tax filings due in April 2023. FLAG was again asked to provide "rapid response" assistance when the federal government changed its stance such that the payments would generally be untaxed. FLAG's work began during this reporting period, but the guide published as a result, and the associated webinars, took place in the annual reporting period beginning April 15, 2023.

Publications

  • Type: Books Status: Published Year Published: 2022 Citation: Farmers' Guide to the Inflation Reduction Act, http://www.flaginc.org/wp-content/uploads/2022/09/Farmers-Guide-to-Inflation-Reduction-Act-2022-IRA-September-15-2022-1.pdf
  • Type: Books Status: Published Year Published: 2023 Citation: Farmers' Guide to Carbon Markets in Minnesota, http://www.flaginc.org/wp-content/uploads/2023/01/Farmers-Guide-Carbon-Market-Contracts-in-Minnesota-First-Edition-January-2023.pdf