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Cooperative Information Reports

Most of the publications are in Adobe Acrobat PDF format.  Adobe Acrobat is a method used to transmit documents in their final, printed format for local printing.  The Adobe Acrobat Reader to view and print these reports is available, free of charge, on the Adobe Web site:

CIR-65 The Nature of the Cooperative
CIR-64 A Guide for the Development of Purchasing Cooperatives
CIR-63 Nominating, Electing and Compensating Co-op Directors
CIR-62 Cooperative Directors: Asking Necessary Questions
CIR-61 The Circle of Responsibilities for Co-op Boards
CIR-60 Agricultural Cooperatives in the 21st Century
CIR 59 Antitrust Status of Farmer Cooperatives: The Story of the Capper Volstead Act
CIR 58 Assessing Performance and Needs of Cooperative Boards of Directors
CIR 57 Understanding Cooperative Bookkeeping and Financial Statements
CIR 56 Managing Your Cooperative's Equity
CIR 55 Coops 101 - An Introduction to Cooperatives(PDF) or (HTML)
CIR 54 Do Yourself a Favor - Join a Cooperative
CIR 53 Cooperative Housing for Rural America
CIR 52 Cooperative Merger/Consolidation Negotiations
CIR 51 Base Capital Financing of Cooperatives
CIR 50 S Que es una Cooperativa? Para que se Organizan las Cooperativas?
CIR 50 What is a Cooperative?  Why Cooperatives are Organized
CIR 49 Shared Services Cooperative
CIR 48 Strategic Planning Handbook for Cooperatives
CIR 45 Section 15 Agricultural Marketing Cooperative
CIR 45
Section 14
How to Start a Cooperative
CIR 45 Section 13 Farmer Cooperative Statistics
CIR 45 Section 12 Base Capital Financing of Cooperatives
CIR 45 Section 11 Cooperative Business Management Functions
CIR 45 Section 10 Strategic Planning
CIR 45 Section 9 Legal Foundations of a Cooperative
CIR 45 Section 8 Income Tax Treatment of Cooperatives
CIR 45 Section 7 Financing Cooperatives
CIR 45 Section 6 Who Runs the Cooperative Business? General Manager and Employees Spanish Version
CIR 45 Section 5 Who Runs the Cooperative Business? Board of Directors Spanish Version
CIR 45 Section 4 Who Runs the Cooperative Business? Members Spanish Version
CIR 45 Section 3 The Structure of CooperativesSpanish Version
CIR 45 Section 2 Cooperative Business Principles
CIR 45 Section 1 Understanding Cooperatives:  The American System of Business
CIR 44 Citations Income Tax Treatment of Cooperatives:  Table of Citations
CIR 44 Part 5 Income Tax Treatment of Cooperatives:   Handling of Losses
CIR 44 Part 4 Income Tax Treatment of Cooperatives: Internal Revenue Code Section 521
CIR 44 Part 3 Income Tax Treatment of Cooperatives: Distribution, Retains, Redemptions, and Patrons' Taxation
CIR 44 Part 2 Income Tax Treatment of Cooperatives: Patronage Refunds
CIR 44 Part 1 Income Tax Treatment of Cooperatives: Background
CIR 43 Working with Financial Statements - Guide for Cooperative Members
CIR 42 Co-op Involvement in Public Policy
CIR 41 Annual Audits - Board Responsibilities (PDF) or (HTML)
CIR 40 Sample Legal Documents for Cooperatives (PDF) or (HTML)
CIR 39 Sample Policies for Cooperatives
CIR 38 Managing Cooperative Antitrust Risk (PDF) or (HTML)
CIR 37 Keeping Cooperative Membership Rolls Current(PDF) or (HTML)
CIR 36 Recruiting and Training Co-op Employees
CIR 35 Understanding Capper-Volstead
CIR 34 Director Liability in Agricultural Cooperatives(PDF or HTML)
CIR 33 The Cooperative Approach to Crafts
CIR 31 Equity Redemption Guide
CIR 29 Advising People About Cooperatives (PDF) or (HTML)
CIR 28 Cooperative Services:  What We Do,How We Work
CIR 27 Small Fresh Fruit and Vegetable Cooperative Operations
CIR 26 Cooperative Farm Bargaining and Price Negotiations
CIR 25 Opportunities in Cooperatives - A Leader's Program for Youth
CIR 23 Tax Treatment of Cooperatives (PDF) or (HTML)
CIR 21 Organizing and Conducting Cooperatives' Annual Meetings
CIR 18 What Co-op Employees Do
CIR 16What the Co-op Manager Does
CIR 14What Co-op Directors Do
CIR 12Members Make Co-ops Work
CIR 11 Powerpoint Presentations[Chapter 1] [Chapter 2] [Chapter 3] [Chapter 4] [Chapter 5]
CIR 11Cooperatives: What They Are and the Role of Members, Directors, Managers, and Employees Cooperatives
CIR 10What Are Cooperatives
CIR 9What Are Patronage Refunds?
CIR 7How to Start a Cooperative (PDF) or (HTML)
CIR 5Cooperatives in Agribusiness
CIR 4Rural Cooperative Publications
CIR 1,Section 27Cooperatives in International Trade
CIR 1, Section 26Cooperative Historical Statistics
CIR 1, Section 23Cooperative Petroleum Operations
CIR 1, Section 22Cooperative Agrichemical and Seed Operations
CIR 1, Section 21Cooperative Feed and Animal Health Operations
CIR 1, Section 20Cooperative Supply and Equipment Operations
CIR 1, Section 19Special Crops Cooperatives
CIR 1, Section 18Cotton Cooperatives
CIR 1, Section 16Dairy Cooperatives
CIR 1, Section 14Livestock and Wool Cooperatives
CIR 1, Section 13Fruit and Vegetable Cooperatives
CIR 1, Section 12Cooperative Transportation and Distribution
CIR 1, Section 9Cooperative Financing and Taxation
CIR 1, Section 8Cooperative Management (PDF) or (HTML)
CIR 1, Section 7Cooperative Member Responsibilities and Control
CIR 1, Section 6Cooperative Organization and Structure
CIR 1, Section 5Organizations Serving Cooperatives
CIR 1, Section 3Cooperative Benefits and Limitations
CIR 1, Section 1Cooperative Principles and Legal Foundations (coming soon!)

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