I have a loan to a husband and wife who own a farm and do farm the property. They received a loan to payoff an open end loan which was used to pay medical bills. The proceeds have nothing to do with farming or agricultural production. Is this loan still considered a farm loan for CRA reporting purposes or must the proceeds be used for farming purposes?

I would encourage you to do a search on purpose/collateral driven regulations. I'm not a CRA person, but my understandint is that it's a purpose driven reg. and would not be considered for CRA.

How was the loan reported on the CALL report?

It sounds like a consumer purpose loan.