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.

You can search by topic, resource type or keyword below; you can also used our Advanced Search for more extensive search options.

Search results will include matches for any of the topics or resource types you select here.

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Recently Added Resources

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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