A new innovation called metal organic frame works (MOF) may soon effect agriculture. MOF’s are very small organic (carbon) molecules with a metal bridge. They are quite small but have a tremendous amount of pore space. For example, a few grams (454 grams per pound) can have the surface area of an entire football field. The MOF’s have layers of single metal atoms that attach to the carbon to form porous sheets that fold upon themselves in a ball. This increased porosity can be used for a number of technological uses, some in agriculture, others in electronics, and even medicine.  For example, about 1.8 billion people are in need of water throughout the world. Dr. Omar Yaghi researched and made a MOF-5 compound that contains zinc. Zinc connects many folds of carbon together in a small ball with high porosity. Dr Yaghi got the 2025 Nobel Prize in Chemistry for this discovery and technically invention. These synthetic crystal substances do not exist in nature and need to be manu...

  A new innovation called metal organic frame works (MOF) may soon effect agriculture. MOF’s are very small organic (carbon) molecules with a metal bridge. They are quite small but have a tremendous amount of pore space. For example, a few grams (454 grams per pound) can have the surface area of an entire football field. The MOF’s have layers of single metal atoms that attach to the carbon to form porous sheets that fold upon themselves in a ball. This increased porosity can be used for a number of technological uses, some in agriculture, others in electronics, and even medicine. For example, about 1.8 billion people are in need of water throughout the world. Dr. Omar Yaghi researched and made a MOF-5 compound that contains zinc. Zinc connects many folds of carbon together in a small ball with high porosity. Dr Yaghi got the 2025 Nobel Prize in Chemistry for this discovery and technically invention. These synthetic crystal substances do not exist in nature and need to be manufactur...

Last week, Legacy Nutrient Tax Deductions (LNTD) were discussed and this is a follow up. This is a 1960’s tax deduction for oil, gas, mining, agriculture, and even timber production. It allows farmers to deduct the “excess value” of soil nutrients as a depreciating asset. For 60 years this deduction was ignored but now the IRS has finally come up with tax rules for this deduction. This article will explore how some farmers using this deduction. Consult with your attorney and CPA whether you want to pursue this deduction. Here are some common problems farmers have had with this tax deduction. First, many were taking deductions too quickly or excessively. Improper sampling (mixed depths, inconsistent grids) are an issue. It is easy to double count current owner tenant inputs. Bad baselines will inflate “excess” nutrient values. Thin documentation, i.e. can’t satisfy PLR MSSP guidance for tax purposes. The biggest problem most farmers who are looking into this deduction was how to documen...