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