Ownership Culture

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.

Equal Exchange: Doing Well by Doing Good

Author(s): 
Benita W. Harris, Frank Shipper, Karen P. Manz, Charles C. Manz
Year: 
2012
EE embarked on its pioneering efforts to sell Fair Trade products in the United States with coffee from Nicaragua. From the beginning, EE paid the producers an above market price for their products out of a desire to help provide a better, more stable income and to more equitably distribute the proceeds of the final sales. The producers are typically small farmers indigenous to their region. On each product the company slogan -- “Small Farmers, Big Change” -- is prominently displayed.

Does Cooperation Equal Utopia?

Author(s): 
Anonymous
Year: 
2010
By means of qualitative analysis, this paper examines the organisational cultures underlying three worker cooperatives in the San Francisco Bay Area. 20 workers were interviewed and the transcripts were subsequently analysed along Edgar Schein's cultural framework. The findings show that overall the culture of these worker cooperatives is people-centred: the wellbeing of the workers comes first and the concern for making a profit comes only second.
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