Finance and Tax

Financing and Capital

PDF Publications

Understanding Cooperatives: Financing Cooperatives, USDA, Cooperative Information Report, No. 45, Section 7

Video

On the Curious Case of Cooperative CapitalBrent Hueth

Understanding Financial Statements

PDF Publications

Working with Financial Statements: Guide for Cooperative Members, USDA, Cooperative Information Report, No. 43

Understanding Cooperative Bookkeeping and Financial Statements, USDA, Cooperative Information Report, No. 57

Early Redemption Systems

PDF Publications

 Equity Redemption Guide, USDA, Cooperative Information Report, No. 31
Cooperative Equity Redemption, USDA, Research Report, No. 220
Understanding Cooperatives: Base Capital Financing of Cooperatives, USDA, Cooperative Information Report, No. 45, Section 12
Base Capital Financing of Cooperatives, USDA, Cooperative Information Report, No. 51
Managing Your Cooperative’s Equity, USDA, Cooperative Information Report, No. 56

Patronage

PDF Publications

What are Patronage Refunds? USDA, Cooperative Information Report, No. 9

Worker-owned Co-ops

Recent Updates to the U.S. Tax Code: “Tax Cuts and Jobs Act of 2017”

Websites

PDF Publications

Tax Treatment of Cooperatives, USDA, Cooperative Information Report, No. 23 Part 1 Income Tax Treatment of Cooperatives: Background, USDA, Cooperative Information Report, No. 44
Part 4 Income Tax Treatment of Cooperatives: Internal Revenue Code Section 521USDA, Cooperative Information Report, No. 44
Part 5 Income Tax Treatment of Cooperatives: Handling of LossesUSDA, Cooperative Information Report, No. 44

Other Organizations

Websites