Transcription of An Introduction to Cooperatives
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An Introduction to Cooperatives
CICo-ops 101An Introduction to CooperativesCooperative Information Report 55 United States Department of AgricultureThis report provides a comprehensive summary of basic informa-tion on the cooperative way of organizing and operating a business . It covers the nature and extent of the use of Cooperatives , compares Cooperatives to other business structures, explains the roles vari-ous people play in a cooperative , and discusses equity accumulation and income taxation. The purpose is to make available, in a single report, the information someone would need to acquire a general understanding of how Cooperatives : cooperative , business , Finance, Structure, TaxCo-ops 101: An Introduction to CooperativesDonald A. Frederick wrote this report in 1997 and revised it in 2005. This latest revision was completed by James J. Wadsworth and E. Eldon Eversull. cooperative Information Report 55 April 1997 Revised November 2012 Publications and information are also available on the RBS web-site: : for more mention of brand-names, trademarks, and company names in this publication is for illustrative purposes only, and in no way con-stitutes endorsement of any commercial enterprise or to the dynamic world of cooperation people working together to solve common problems and seize exciting opportuni-ties.
Cooperative Principles and Practices ----- 9 Cooperative Principles ----- 9 ... dance with use to keep the cooperative in business and permit it to grow. Accumulating adequate equity is a major challenge facing many cooperatives. How this task is accomplished is discussed later. The User-Control Principle
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