Co-ops 101

Insert written by the National Co-operative Business Association, USA, April 6, 2009.

Government of Canada, 2005. Explains the meaning of various terms and processes that are common in co-operative and general business practices. 


Ontario Co-operative Association, 3 pp. Chart comparing the co-operative, corporation, partnership, and sole proprietor business models on a wide variety of attributes from values and decision making to survival rate and taxation. A second chart compares the co-operative with the investor-owned business and nonprofit organization based on principles, voting, shares, securities regulations, distribution of surplus, and dissolution.

USDA, Rural Business-Cooperative Service, Report 55, 51 pp., 1997. Summary of how a co-operative organizes and operates as a business, including comparison of the co-operative model with other business structures. Outlines the roles of various positions within the co-operative. Discusses financing and financial records and reporting.

Government of Saskatchewan. Benefits of co-operatives to farmers and communities. Comparison of co-operative with other business structures.

Rural Adaptation Council Inc. and the University of Manitoba. Describes sole proprietorship, corporation, partnership, and co-operative business structure and the advantages and disadvantages of each.

What is a Worker Cooperative?

Que es Una Cooperativa de Trabajadores?

The Discussion Course on Cooperatives is a group-education tool for people who would like to become familiar with cooperative economics, history and philosophy.

OnCoop's guide to work through self assessment.

OnCoop FactSheet on Working with Consultants

OnCoop FactSheet on Financing Your Co-op

OnCoop FactSheet on Using the Seven Co-operative Principles in Practical Ways.

Link to OnCoop factsheet on Co-ops and Government.

Lynn Hannley's  presentation from the 2007 Annual General Meeting.

Peter Hough's  presentation from the 2007 Annual General Meeting on surviving the first three years of your co-op's launch.

OnCoop have developed a list that defines many of the common acronyms, nicknames and short forms that are used in the co-op and credit union sector:

Guide to housing co-operatives.

Guide to renewable energy co-operatives.

OnCoop FactSheet on childcare co-operatives.

Using the 7 International Principles of Co-operation in Practical Ways

Fact sheet explaining Director's Liabilities in the role of a co-operative.

Excerpt:

Introduction 

For-profit vs. not-for-profit co-operatives

 Excerpt:

 Introduction 

The concept of not-for-profit vs. for-profit is one that can often be challenging for groups and organizations when considering a corporate structure for their group.  Not-for-profit status can often be  confusing because it has a particular connotation related to   income tax, which requires filing information with different government departments or agencies than those that apply to for-profit business and the operations of a for-profit business.  With co-ops, not-for-profit status is less closely tied to corporate form than for typical not-for-profit corporations, which has   practical impacts for groups to consider. 

Share capital vs. non-share capital co-ops.

 Excerpt:

Introduction 

Under the Ontario Co-operative Corporations Act, co-operatives have two different forms to choose from when incorporating: with share capital and without share capital. Each structure offers different options and benefits for raising money or carrying on operations. For the most part, this decision will be made based on the purpose of the co-operative and what types of financing are required. 

Fact sheet on co-operatives operating as charities.

 Excerpt:

Introduction 

Co-operatives can operate as either not-for-profit or for-profit organizations, and in some cases, they may wish to operate with charitable status. Charities are organizations that meet the Canada Revenue Agency’s legal and administrative standards of charitable work, and must be operated solely for public benefit.  If a co-op wishes to operate as a charitable organization, there are some specific things that must be done during incorporation and while the co-op operates in order to maintain both its co-operative and   charitable status. 

Federal vs. Provincial incorporation for co-ops

How to incorporate a co-operative in Ontario

Excerpt:

Fact sheet introduction to all-things Co-op.

 Excerpt:

Introduction 

A co-operative, or co-op, is an organization that is owned by its members. Co-ops are formed when a group of individuals come together to meet a common need - co-ops can provide almost any type of product or service imaginable and can operate either on a not-for-profit or for-profit basis. A co-op operates on a democratic system that specifies “one member, one vote”. This ensures that all members of the co-op have an equal say in how the co-op is run, regardless of how much money they have invested in the co-op or how much they use the services offered. 

Blood & Oxygen Presentation from CoopZone Forum 2007

A group process evaluation form.