The Worker Co-operative Code
Year:
2012
Worker Coop 101 pamphlet.
Written by Co-operatives UK’s Worker Co-operative Council. Dedicated to people around the world who are taking ownership and control of their working lives.
English
Preliminary Census of Worker Cooperatives in the United States
Author(s):
Melissa Hoover, with support from Logan Harris and Amy Johnson
Year:
2012
The purpose of this study is to get as current and accurate a count as possible of the worker cooperatives and democratic workplaces in the United States. Some previous counts were done in the 2000s, and most recently the University of Wisconsin Center for Cooperatives' study of the economic impact of cooperatives included worker cooperatives. But there were issues with all of these studies, and moreover none of them gathered data on longevity.
First Response: Save the Jobs (presentation)
Author(s):
Melissa Hoover
Year:
2010
A presentation on how employees can buy-out a company and convert to a worker cooperative.
Conversion Brochure (OEOC)
Author(s):
Ohio Employee Ownership Center
A 2-page brochure with basic information about converting your business to a worker cooperaive.
A Layperson’s Guide to the Teamworks Cooperative Network’s Financial and Legal Structures
Author(s):
David Smathers Moore
Year:
2008
The legal and financial framework described here came out of three and half years of
collaboration with attorney Bart Deamer, a partner at the Silicon Valley office of Bingham
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.
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).
Low-income & Immigrant Worker Cooperative Formation
Author(s):
Edward W De Barbieri
Year:
2013
Introductory basics on forming a worker cooperative with immigrants. Goes over legal formations and basic theory behind organizing as a cooperative.
A Study of the Keys to Success for Start-Up Food Co-ops in Rural Areas
Author(s):
Greg Lawless, Anne Reynolds
Year:
2004
This document provides four case studies outline the factors of success in starting rural food cooperatives
Guideline for Cooperative Bylaws
Author(s):
Margaret Bau
This guide defines cooperative bylaws and outlines the essential elements and uses.
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