Resource Library

The Democracy at Work Institute is building a comprehensive Resource Library that will include a wide range of materials, including academic papers, start-up toolkits, curriculum samples, actual documents from existing worker cooperatives, and more. The topic list below provides a map of the resources that will be available. We are also continuing to publish additional resources on a daily basis.

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Recently Added Resources

Indivisible Reserves: unallocated equity as a way co-ops can help fortify their future

Author(s): 
Bruce Reynolds
Year: 
2013
One practice in particular deserves more attention in the United States cooperative community: the use of indivisible reserves (IR). The International Co-operative Alliance (ICA) specifies IR as a component of its 3rd cooperative principle: “member economic participation.” This co-op principle addresses several financial policies, including allocation of surpluses or residual earnings. A few alternative uses of surpluses are recommended, such as distribution of member dividends and “….setting up reserves, part of which, at least, would be indivisible” (ICA).

Small Business Ownership Succession: The Cooperative Solution

Author(s): 
Northcountry Cooperative Foundation
A sale to employees can provide an owner with significant tax breaks. Because of the IRC §1042 Capital Gains Rollover, business owners who sell at least 30% of the stock in their C-Corporation to an employee-owned cooperative can roll over the proceeds from the sale into qualified replacement securities and defer payment of any capital gains tax indefinitely.

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