Understanding Cooperatives – USDA CIR 45


Illinois Cooperative Development Center

Understanding Cooperatives: USDA Co-op Information Report 45

USDA publication CIR 45 is an excellent resource on cooperative fundamentals, but is divided into 15 separate files interspersed in a long list of other co-op documents on the USDA website. For convenience, we provide this index to the download links for all sections.

Section index to USDA CIR 45: Understanding Cooperatives

  1. The American System of Business – download
  2. Cooperative Business Principles – download
  3. The Structure of Cooperatives – download
  4. Who Runs the Cooperative Business? Members – download
  5. Who Runs the Cooperative Business? Board of Directors – download
  6. Who Runs the Cooperative Business? General Manager & Employees – download
  7. Financing Cooperatives – download
  8. Income Tax Treatment of Cooperatives – download
  9. Legal Foundations of a Cooperative – download
  10. Strategic Planning – download
  11. Cooperative Business Management Functions – download
  12. Base Capital Financing of Cooperatives – download
  13. Farmer Cooperative Statistics – download
  14. How to Start a Cooperative – download
  15. Agricultural Marketing Cooperatives – download