Under Test II, you may be materially participating if you are regularly and frequently making decisions that significantly affect the success of the enterprise. Making final decisions contributing to or affecting the success of the enterprise count toward material participation. These decisions include:
What, when, and where to plant, cultivate, dust or spray;
When to harvest the crop;
What goods to buy, sell or rent;
What standards to follow; and
What records to keep, reports to make and bills to pay, etc., counts toward material participation.