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Legal, Taxation, Finance

Analysis of Balance Sheets of Local Farm Supply and Marketing Cooperatives

Analysis of Financial Statements: Local Farm Supply, Marketing Cooperatives

Analysis of Financial Statements: Local Farm Supply, Marketing Cooperatives

Analysis of Income Statements of Local Farm Supply and Marketing Cooperatives

Annual Audits - Board Responsibilities   PDF or HTML

Antitrust Status of Farmer Cooperatives: The Story of the Capper Volstead Act

Base Capital Financing of Cooperatives

Base Capital Financing of Cooperatives

Changes in Financial Profile of Cooperatives Handling Grain:
First Handlers With $5 Million or More in Sales in 1985 and 1983

Consolidation of Balance Sheet Components During Cooperative Mergers

Cooperative Conversion and Restructuring In Theory and Practice

Cooperative Financing and Taxation

Cooperative Principles and Legal Foundations (coming soon!)

Cooperative Marketing Agreements - Legal Aspects

Cost of Capital for Agricultural Cooperatives

Cooperative Conversion and Restructuring In Theory and Practice

Dairy Cooperative Growth Challenges: Technology, Ingredients (Proteins) and Equity Financing

Equity Redemption and Member Equity Allocation Practices of Agricultural Cooperatives

Equity Redemption Guide

Farmer Cooperatives' Financial Profile, 1997

Financing Cooperatives

Financial Management and Ratio Analysis for Cooperative Enterprises

Financial Performance of Local Farm Supply, Marketing Cooperatives, 1997

Financial Profile of Dairy Cooperatives, 2007

Financial Profile of Dairy Cooperatives, 2002

Financial Profile of Dairy Cooperatives, 1997

Financial Profile of Largest 100 Agricultural Cooperatives

Financial Profile of Largest 100 Agricultural Cooperatives

Financial Profile of the 100 Largest Agricultural Cooperatives

Financial Statistics of the Largest Dairy Cooperatives, 1980-1995

Income Tax Treatment of Cooperatives

Income Tax Treatment of Cooperatives: Background

Income Tax Treatment of Cooperatives: Distribution, Retains, Redemptions, and Patrons' Taxation

Income Tax Treatment of Cooperatives: Internal Revenue Code Section 521

Income Tax Treatment of Cooperatives: Handling of Losses

Income Tax Treatment of Cooperatives: Patronage Refunds

Leasing as an Alternative Method of Financing for Agricultural Cooperatives

Legal Foundations of a Cooperative

Local Farm Supply, Marketing Cooperatives Financial Trends: Changes in the 1990s

Managing Your Cooperative's Equity

Measuring the Performance of Agricultural Cooperatives

Nonqualified Notices - An Alternative for Distributing Cooperative Earnings

Sample Legal Documents for Cooperatives   PDF or HTM

Tax Treatment of Cooperatives   PDF or HTML

Top 100 Cooperatives 1998 Financial Profile

Top 100 Cooperatives 1997 Financial Profile

Top 100 Cooperatives 1996 Financial Profile

Understanding Cooperative Bookkeeping and Financial Statements

Working with Financial Statements - Guide for Cooperative Members

Library


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