Transcription of An Introduction to Cooperatives - USDA Rural Development
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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.
which handled goods at prevailing prices and distributed net sav-ings according to use, offered a sound basis for cooperative efforts in America. Cooperation flourished during the three decades from 1890 to 1920. As many as 14,000 farmer cooperatives were operating by
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