Understanding Smaller Enterprise: Legal Definition and Implications

Definition & Meaning

The term "smaller enterprise" refers to a type of business, particularly in rural areas, that meets specific financial criteria. Generally, a smaller enterprise is defined as a business that, along with its affiliates, has:

  • A net financial worth of no more than $6,000,000 at the time assistance is provided.
  • An average net income of no more than $2,000,000 over the two years preceding the assistance, after federal income taxes.

If the business is not required to pay federal income taxes at the enterprise level but must pass income to its owners, the net income is calculated differently, allowing for certain deductions. Additionally, a smaller enterprise must comply with size standards set by the Small Business Administration for its industry.

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Real-world examples

Here are a couple of examples of abatement:

Example 1: A small family-owned farm in a rural area has a net worth of $5,000,000 and an average net income of $1,500,000 over the past two years. This farm qualifies as a smaller enterprise and can apply for rural development assistance.

Example 2: A local craft brewery with a net worth of $4,500,000 and an average net income of $1,800,000 meets the criteria for a smaller enterprise and is eligible for specific grants aimed at supporting small businesses in rural communities.

Comparison with related terms

Term Definition Key Differences
Small Business A business that meets size standards set by the Small Business Administration. May include businesses in urban areas; criteria may vary.
Microenterprise A very small business, often with fewer than 10 employees. Focuses on employee count rather than financial thresholds.

What to do if this term applies to you

If you believe your business qualifies as a smaller enterprise, consider the following steps:

  • Review your financial statements to confirm eligibility based on net worth and income.
  • Explore assistance programs available for smaller enterprises through local and federal agencies.
  • Utilize legal templates from US Legal Forms to help with applications and compliance documentation.
  • If your situation is complex, consult with a legal professional for tailored advice.

Quick facts

Attribute Details
Net Worth Limit $6,000,000
Average Net Income Limit $2,000,000
Primary Legal Reference 7 USCS § 2009cc

Key takeaways

Frequently asked questions

A smaller enterprise must have a net worth of no more than $6,000,000 and an average net income of no more than $2,000,000 over the past two years.