Center for Cooperatives | University of Wisconsin-Madison

Home > Co-op Topics > Legal and Taxation

Legal & Taxation Issues

Articles of Incorporation, Bylaws, and Member Agreements

The Articles of Incorporation legally establish the cooperative organization as specified by state statute. A comprehensive set of bylaws provides a solid foundation for cooperative governance and administration into the future.

Articles of Incorporation for Cooperatives, including a Sample Outline -- from How to Start a Cooperative USDA CIR 7

Sample Legal Documents for Cooperatives USDA Cooperative Information Report 40

State of Wisconsin Incorporation Forms

Bylaws and Member Agreements

A comprehensive set of bylaws provides a solid foundation for cooperative governance and administration into the future.

Guidelines for Cooperative Bylaws -- developed by the University of Wisconsin Center for Cooperatives

Bylaws for Cooperatives, including a Sample Outline -- from How to Start a Cooperative
USDA CIR 7

Membership Applications for Cooperatives, including a Sample Outline -- from How to Start a Cooperative USDA CIR 7

Sample Legal Documents for Cooperatives USDA Cooperative Information Report 40

Other - Legal

Solidarity as a Business Model: A Multi-Stakeholder Cooperatives Manual
Cooperative Development Center@Kent State University

Table: Comparison of Wisconsin Statute 185 - Cooperatives and Statute 193 - Wisconsin Cooperative Associations Act, UWCC Fact Sheet

Legal Manual for Small Rural Home Cooperatives
University of Wisconsin Center for Cooperatives, September 2005

Co-op Counsel's Corner: A Comparison Between Condominiums and Cooperatives
Originally published in Homestead Happenings, the Homestead Housing Center Newsletter - 4^th Quarter 1996

Taxation

Cooperatives are subject to many of the same tax rules as other businesses, but there are specific tax benefits to businesses operating on a cooperative basis.

Antitrust Status of Farmer Cooperatives: The Story of the Capper-Volstead Act USDA CIR 59

Income Tax Treatment of Cooperatives USDA CIR 45, Sec 8

Income Tax Treatment of Cooperatives: Background USDA CIR 44, part 1

Income Tax Treatment of Cooperatives: Distribution, Retains, Redemptions, and Patrons' Taxation USDA CIR 44, part 2

Income Tax Treatment of Cooperatives: Internal Revenue Code Section 521
USDA CIR 44, part 3

Income Tax Treatment of Cooperatives: Handling of Losses USDA CIR 44, part 4

Income Tax Treatment of Cooperatives: Patronage Refunds USDA CIR 44, part 5