Wholesome Wave, a non-profit organization founded in 2007 to "create just, vibrant and sustainable food systems" has a very detailed guide to choosing an entity structure for your farm and your business.
An 'entity structure' can be anything from for-profit to nonprofit, a co-op, a sole proprietorship, a partnership, an LLC, like that. Choosing the best structure for your business has implications both from an IRS point of view as well as insurance and a whole host of other things.
We couldn't do this better. Following is a link to their analysis How to Choose a Business Structure: A Decision Guide
Rutgers University, through a USDA SARE grant, developed a thorough Agritourism guide called Extension Training to Support Agritourism in the Northeast. However, this information is useful for those of us not in the Northeast as well. As above, we couldn't do a better job so will share here: Agritourism Liability
Photo Credit: Kate Rivera