Introduction to Cooperatives
|
|
- Patricia Gregory
- 6 years ago
- Views:
Transcription
1 Introduction to Cooperatives Tyrus H. Thompson (Ty) Chief Member Counsel National Rural Electric Cooperative Association , October 21,
2 Overview What is a Cooperative Cooperative Definition Cooperative Principles Types of Cooperatives General Classifications Tax Classifications October 21,
3 Overview Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305 (1965), acq C.B. 6 (1966) Leading case and often cited by IRS The Organization and Operation of Cooperatives (4 th ed. 1970) Israel Packel A leading legal treatise International Co-operative Alliance International cooperative association October 21, The leading case addressing cooperatives under federal tax law is Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305 (1965), acq C.B. 6 (1966). See, e.g., Bot v. Commissioner, 118 T.C. 138 (2002); Thwaites Terrace House Owners Corp. v. Commissioner, 72 T.C.M. (CCH) 578 (1996); Trump Village Section 3, Inc. v. Commissioner, 69 T.C.M. (CCH) 2985 (1995); and Buckeye Countrymark, Inc. v. Commissioner, 103 T.C. 547 (1994). A leading legal treatise addressing cooperatives is The Organization and Operation of Cooperatives (4 th ed. 1970) written by Israel Packel. The International Co-operative Alliance is an independent, nongovernmental association which unites, represents and serves co-operatives worldwide. Founded in 1895, ICA has 221 member organisations from 87 countries active in all sectors of the economy. Together these co-operatives represent more than 800 million individuals worldwide. See 3
4 What is a Cooperative October 21,
5 Cooperative Definition Puget Sound Plywood, Inc. A cooperative is an organization established by individuals to provide themselves with goods and services or to produce and dispose of the products of their labor. The means of production and distribution are those owned in common and the earnings revert to the members, not on the basis of their investment in the enterprise but in proportion to their patronage or personal participation in it. October 21, As noted in Puget Sound Plywood, Inc., A cooperative is an organization established by individuals to provide themselves with goods and services or to produce and dispose of the products of their labor. The means of production and distribution are those owned in common and the earnings revert to the members, not on the basis of their investment in the enterprise but in proportion to their patronage or personal participation in it. Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, 306 (1965), acq C.B. 6 (1966) (emphasis original). 5
6 Cooperative Definition The Organization and Operation of Cooperatives A cooperative can be defined for practical purposes as a democratic association of persons organized to furnish themselves an economic service under a plan that eliminates entrepreneur profit and that provides for substantial equality in ownership and control. October 21, As Mr. Packel explains, A cooperative can be defined for practical purposes as a democratic association of persons organized to furnish themselves an economic service under a plan that eliminates entrepreneur profit and that provides for substantial equality in ownership and control. Israel Packel, The Organization and Operation of Cooperatives 2 (4 th ed. 1970). 6
7 Cooperative Definition International Co-operative Alliance A co-operative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. October 21, As defined by the International Co-operative Alliance, A co-operative is an autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise. Statement on the Co-operative Identity, available at 7
8 Cooperative Principles Puget Sound Plywood, Inc. Subordination of capital Democratic member control Operation at cost October 21, As held in Puget Sound Plywood, Inc. v. Commissioner, the cooperative principles are subordination of capital, democratic member control; and operation at cost. Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, 308 (1965), acq C.B. 6 (1966). 8
9 Cooperative Principles Subordination of capital Control by members and not nonmember equity investors (members elect board of directors and officers) Ownership of pecuniary benefits by members and not nonmember equity investors (limitations on dividends and returns on capital) October 21, In general, subordination of capital means that a cooperative is controlled, and its pecuniary benefits are owned, by the cooperative s members, instead of by nonmember shareholders or other nonmember equity investors. Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, (1965), acq C.B. 6 (1966). Unlike a business corporation that is oriented toward shareholders, a cooperative is oriented toward members. Puget Sound Plywood, Inc. at 309. Members control a cooperative by electing boards of directors and officers. Puget Sound Plywood, Inc. at 308. Members own a cooperative s pecuniary benefits through limitations on dividends or returns on capital invested by nonmember shareholders and equity investors. Puget Sound Plywood, Inc. at
10 Cooperative Principles Democratic member control Widely-based participatory democracy Members exercise franchise of equal strength Periodically hold member meetings October 21, In 1972, the United States Court of Appeals for the Fifth Circuit noted that a cooperative must operate according to a model of a widely-based participatory democracy in which all the members are able to exercise a franchise of equal strength. Etter Grain Company, Inc. v. United States, 462 F.2d 259, 263 (5 th Cir. 1972). A cooperative satisfies democratic control by periodically holding democratically conducted meetings. Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, 308 (1965), acq C.B. 6 (1966). 10
11 Cooperative Principles Operation at cost Cooperative organized for purpose of rendering economic services No gain to cooperative or members October 21, In general, the concept of operation at cost simply means that a cooperative [is] organized for the purpose of rendering economic services, without gain to itself, to shareholders or to members who own and control it. Buckeye Power, Inc. v. United States, 38 Fed. Cl. 154, 161 (1997); Kingfisher Coop. Elev. Ass n v. Commissioner, 84 T.C. 600, 616 (1985); and Ford-Iroquois FS, Inc. v. Commissioner, 74 T.C. 1213, 1219 (1980). 11
12 Cooperative Principles The Organization and Operation of Cooperatives Substantially equal member control/ownership Members use cooperative s services Prohibited or limited transfer of ownership interests No or limited return on capital investments Economic benefits are substantially equal or based on patronage Members are not generally personally liable Member death or withdrawal does not terminate cooperative Cooperative services primarily for member use October 21, Mr. Packel explains, Generally, and the word is emphasized very deliberately, a cooperative has the following characteristics: - Control and ownership of each member is substantially equal; - Members are limited to those who will avail themselves of the services furnished by the association; - Transfer of ownership interests is prohibited or limited; - Capital investment receives either no return or a limited return; - Economic benefits pass to the members on a substantially equal basis or on the basis of their patronage of the association; - Members are not personally liable for obligations of the association in the absence of a direct undertaking or authorization by them; - Death, bankruptcy or withdrawal of one or more members does not terminate the association; and - Services of the association are furnished primarily for the use of the members. Israel Packel, The Organization and Operation of Cooperatives 4-5 (4 th ed. 1970). 12
13 Cooperative Principles International Co-operative Alliance Voluntary and Open Membership Democratic Member Control Member Economic Participation Autonomy and Independence Education, Training, and Information Cooperation among Cooperatives Concern for Community October 21, According to the International Co-operative Alliance, The co-operative principles are guidelines by which co-operatives put their values into practice. 1st Principle: Voluntary and Open Membership Co-operatives are voluntary organisations, open to all persons able to use their services and willing to accept the responsibilities of membership, without gender, social, racial, political or religious discrimination. 2nd Principle: Democratic Member Control Co-operatives are democratic organisations controlled by their members, who actively participate in setting their policies and making decisions. Men and women serving as elected representatives are accountable to the membership. In primary co-operatives members have equal voting rights (one member, one vote) and cooperatives at other levels are also organised in a democratic manner. 3rd Principle: Member Economic Participation Members contribute equitably to, and democratically control, the capital of their co-operative. At least part of that capital is usually the common property of the co-operative. Members usually receive limited compensation, if any, on capital subscribed as a condition of membership. Members allocate surpluses for any or all of the following purposes: developing their co-operative, possibly by setting up reserves, part of which at least would be indivisible; benefiting members in proportion to their transactions with the co-operative; and supporting other activities approved by the membership. 4th Principle: Autonomy and Independence Co-operatives are autonomous, self-help organisations controlled by their members. If they enter to agreements with other organisations, including governments, or raise capital from external sources, they do so on terms that ensure democratic control by their members and maintain their co-operative autonomy. 5th Principle: Education, Training and Information Co-operatives provide education and training for their members, elected representatives, managers, and employees so they can contribute effectively to the development of their cooperatives. They inform the general public - particularly young people and opinion leaders - about the nature and benefits of co-operation. 6th Principle: Co-operation among Co-operatives Co-operatives serve their members most effectively and strengthen the co-operative movement by working together through local, national, regional and international structures. 7th Principle: Concern for Community Co-operatives work for the sustainable development of their communities through policies approved by their members. Statement on the Co-operative Identity, available at 13
14 Types of Cooperatives October 21,
15 General Classifications Puget Sound Plywood, Inc. Cooperatives may be divided roughly into consumer cooperatives and producer cooperatives Consumer cooperative Operates for the benefit of members in their capacity as consumers October 21, As noted in Puget Sound Plywood, Inc., Cooperatives may be divided roughly into consumer cooperatives and producer cooperatives. Consumer [cooperative] organizations operate for the benefit of the members in their capacity as individual consumers. Producer [cooperative] organizations operate for the benefit of the members in their capacity as producers. Their function may be either the marketing or processing of goods produced individually (as in fishermen's or farmers' marketing associations, or associations which make butter or cheese from farm products received from farmer members), or the marketing of goods processed or produced collectively (as in the so-called workers' [cooperative] productive associations operating factories or mills). Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, (1965), acq C.B. 6 (1966). 15
16 General Classifications Producer cooperative Operates for the benefit of members in their capacity as producers Producer cooperative Marketing or processing goods produced individually (e.g., farmers cooperative) Marketing goods processed or produced collectively (e.g., workers cooperative) October 21, As noted in Puget Sound Plywood, Inc., Cooperatives may be divided roughly into consumer cooperatives and producer cooperatives. Consumer [cooperative] organizations operate for the benefit of the members in their capacity as individual consumers. Producer [cooperative] organizations operate for the benefit of the members in their capacity as producers. Their function may be either the marketing or processing of goods produced individually (as in fishermen's or farmers' marketing associations, or associations which make butter or cheese from farm products received from farmer members), or the marketing of goods processed or produced collectively (as in the so-called workers' [cooperative] productive associations operating factories or mills). Puget Sound Plywood, Inc. v. Commissioner, 44 T.C. 305, (1965), acq C.B. 6 (1966). 16
17 General Classifications The Organization and Operation of Cooperatives The functions performed by cooperatives in the economic life of a community can be practically without limit Functional classifications Consumer cooperatives (consumer stores; housing cooperatives; condominiums; electric, telephone, and other utility cooperatives; health cooperatives) Marketing cooperatives Business purchasing cooperatives Workers productive cooperatives Financial cooperatives Insurance cooperatives Labor unions Trade associations Self-help cooperatives October 21, Mr. Packel notes, The functions performed by cooperatives in the economic life of a community can be practically without limit. Literally and figuratively, cooperatives exist to serve members from birth to death, i.e., maternity facilities to funeral services. Mr. Packel notes the following functional classifications of cooperatives: - Consumer cooperatives (consumer stores; housing cooperatives; condominiums; electric, telephone, and other utility cooperatives; health cooperatives); - Marketing cooperatives; - Business purchasing cooperatives; - Workers productive cooperatives; - Financial cooperatives; - Insurance cooperatives; - Labor unions; - Trade associations; and - Self-help cooperatives. Israel Packel, The Organization and Operation of Cooperatives (4 th ed. 1970). 17
18 General Classifications International Co-operative Alliance The co-operative model of enterprise can be applied to any business activity Economic sectors Agriculture and fisheries Consumer and financial services Housing and production (worker s co-operatives) Child-care, health, and social care Funeral Music and sports Education Utilities (electricity, water, gas, etc.) Transportation (taxis, buses, etc.) October 21, According to the International Co-operative Alliance, The co-operative model of enterprise can be applied to any business activity. They exist in traditional economic sectors such as agriculture, fisheries, consumer and financial services, housing, and production (workers' co-operatives). However, co-operative activity spans to large number of sectors and activities including car-sharing child-care, health and social care, funeral, orchestras and philharmonics, schools, sports, tourism, utilities (electricity, water, gas, etc.), and transport (taxis, buses, etc). What is a co-operative?, available at 18
19 Tax Classifications Internal Revenue Code 521 A farmers cooperative is exempt from taxation, except as otherwise provided in part I of subchapter T Farmers', fruit growers', or like associations organized and operated on a cooperative basis for the purpose of: Marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or Purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses. October 21, Exemption of farmers' cooperatives from tax. (a) Exemption from tax. A farmers' cooperative organization described in subsection (b)(1) shall be exempt from taxation under this subtitle except as otherwise provided in part I of subchapter T (sec and following). Notwithstanding part I of subchapter T (sec and following), such an organization shall be considered an organization exempt from income taxes for purposes of any law which refers to organizations exempt from income taxes. (b) Applicable rules. (1) Exempt farmers' cooperatives. The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are farmers', fruit growers', or like associations organized and operated on a cooperative basis (A) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or (B) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses. (2) Organizations having capital stock. Exemption shall not be denied any such association because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association. (3) Organizations maintaining reserve. Exemption shall not be denied any such association because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. (4) Transactions with nonmembers. Exemption shall not be denied any such association which markets the products of nonmembers in an amount the value of which does not exceed the value of the products marketed for members, or which purchases supplies and equipment for nonmembers in an amount the value of which does not exceed the value of the supplies and equipment purchased for members, provided the value of the purchases made for persons who are neither members nor producers does not exceed 15 percent of the value of all its purchases. (5) Business for the United States. Business done for the United States or any of its agencies shall be disregarded in determining the right to exemption under this section. (6) Netting of losses. Exemption shall not be denied any such association because such association computes its net earnings for purposes of determining any amount available for distribution to patrons in the manner described in paragraph (1) of section 1388(j). (7) Cross reference. For treatment of value-added processing involving animals, see section 1388(k). 19
20 Tax Classifications Internal Revenue Code 501(c)(12)(A) Mutual or cooperative telephone companies, or like organizations are exempt from taxation But only if 85 percent or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses October 21, Exemption from tax on corporations, certain trusts, etc. (a) Exemption from taxation. An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. (c) List of exempt organizations. The following organizations are referred to in subsection (a): (12) (A) Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 percent or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses. 20
21 Tax Classifications Internal Revenue Code Subtitle A, Chapter 1, Subchapter T ( Cooperatives and Their Patrons ) Part I ( Tax Treatment of Cooperatives ) sections Part II ( Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations ) section 1385 Part III ( Definitions; Special Rules ) section 1388 October 21,
22 Tax Classifications Internal Revenue Code 1381 Subchapter T, Part I applies to: Farmers cooperatives exempt from tax under 521 and Any corporation operating on a cooperative basis other than an organization which is: (1) exempt from tax; (2) subject to subchapter H (mutual savings banks, etc.) or L (insurance companies); or (3) engaged in furnishing electric energy, or providing telephone service, to persons in rural areas October 21, Organizations to which part applies. (a) In general. This part shall apply to (1) any organization exempt from tax under section 521 (relating to exemption of farmers' cooperatives from tax), and (2) any corporation operating on a cooperative basis other than an organization (A) which is exempt from tax under this chapter, (B) which is subject to the provisions of (i) part II of subchapter H (relating to mutual savings banks, etc.), or (ii) subchapter L (relating to insurance companies), or (C) which is engaged in furnishing electric energy, or providing telephone service, to persons in rural areas. (b) Tax on certain farmers' cooperatives. An organization described in subsection (a)(1) shall be subject to the taxes imposed by section 11 or (c) Cross reference. For treatment of income from load loss transactions of organizations described in subsection (a)(2)(c), see section 501(c)(12)(H). 22
23 Tax Classifications Nonexempt rural electric and telephone cooperatives These will continue to be treated the same as under present law Subchapter T doesn t control, but indicates position of Internal Revenue Service and courts on cooperative taxation issues October 21, As explained by the Senate Committee on Finance and the House of Representatives Committee on Ways and Means in their reports accompanying the bill enacting Subchapter T, Subchapter T does not apply to presently taxable organizations which are engaged in furnishing electric energy, or providing telephone service, to persons in rural areas. These will continue to be treated the same as under present law. S. Rep. No (1962), reprinted in 1962 U.S.C.C.A.N. 3304, 3416 & C.B. 707, 819; and H.R. Rep. No (1962), reprinted in C.B. 405, 483; see also Rev. Rul , C.B Although Subchapter T deviated in some ways from the case law existing before 1962, in many ways [it] codified the law that existed prior to See, e.g., Priv. Ltr. Ruls (Dec. 4, 2002); (Sept. 27, 2002); (Nov. 9, 2001); & (Oct ). Since its enactment, most of the legal developments regarding the taxation of cooperatives have occurred under Subchapter T. Id. Accordingly, while the cases and rulings interpreting Subchapter T do not control the taxation of nonexempt rural electric and telephone cooperatives, they indicate the position of the Service and the courts on many issues controlling the taxation of these cooperatives. Id. 23
A Good Governance Charter for Housing Co-operatives
A Good Governance Charter for Housing Co-operatives Co-operative enterprises A Good Governance Charter for Housing Co-operatives As the elected governing body of our housing co-operative, we are committed
More informationCo-operative operative statistics
Co-operative operative Matters 5 th November 2007 International Baccalaureate (IB) Programme Unit: Business and Management Verdala International School - Malta Rolan Micallef Attard Certified Public Accountant
More informationHazelburn Co-op s Mission, Vision and Values
Hazelburn Co-op s Mission, Vision and Values Motion Zan Chandler 2 nd Mary Lea Serpell I move that the Hazelburn Cooperative Homes of Toronto Inc. adopt the following Mission Statement, Core Values and
More informationCreating a Food Co-op in City Centre. City Centre
Creating a Food Co-op in December 4, 2015 Background With the closing of the Shop Easy in City Park on November 3rd, 2015, many have people in the city centre have been forced to look for another option
More informationRev. Rul ISSUE(S)
26 CFR 301.7701 1: Classification of organizations for federal tax purposes. (Also: 671, 677, 761, 1031, 1.761 2, 301.7701 1, 301.7701 3, 301.7701 4.) Classification of Delaware statutory trust. This ruling
More informationThe West Virginia Farmers Cooperative is excited to beginning the second year of
April 23, 2017 WV Farmers Cooperative Inc. 902 29th St. Vienna WV 26105 wvfarmerscoop@gmail.com To Whom It May Concern: The West Virginia Farmers Cooperative is excited to beginning the second year of
More informationBRIAR ROSE ESTATES CO-OPERATIVE LTD. APPLICATION FOR MEMBERSHIP
BRIAR ROSE ESTATES CO-OPERATIVE LTD. APPLICATION FOR MEMBERSHIP 1. PERSONAL DATA Name of Applicant Address City/Prov. Postal Code Phone: Resident ( ) Business ( ) Date of Birth Social Insurance Number
More informationThe Farmer's Cooperative Yardstick: Cooperative Refunds: Patronage and Revolving
The Farmer's Cooperative Yardstick: Cooperative Refunds: Patronage and Revolving College of Agriculture Extension Publication No. AEC-54 June 1987 By: Lionel Williamson University of Kentucky Department
More informationLinda Brockway National Association of Housing Cooperatives (517)
Linda Brockway National Association of Housing Cooperatives ljbecho@aol.com/ (517) 749-3123 In the United States, more than 1.5 million families of all income levels live in homes owned and operated through
More informationDEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C
DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 Number: 200532056 Release Date: 8/12/05 Date: 05/18/05 Contact Person: ----------------- Uniform Issue List Numbers: 501.07-00
More informationCooperatives - More than getting by with a little help from your friends (and family)
Cooperatives - More than getting by with a little help from your friends (and family) Self Determination Conference Wisconsin Dells November 9, 2010 Margaret M. Bau Cooperative Development Specialist USDA
More informationCO-OP. Powering the needs of new generations
CO-OP Powering the needs of new generations WHAT IS A COOPERATIVE? CO-OP 101 A cooperative is an autonomous association of persons united voluntarily to meet their common economic, social and cultural
More informationRoute des Morillons Grand-Saconnex Geneva Switzerland
lea. INTERNATIONAL CO-OPERATIVE ALLIANCE Route des Morillons 15 1218 Grand-Saconnex Geneva Switzerland Tel: (4122) 929 88 88 Fax:(4122)7984122 E-mail: ica@ica.coop ica@ica.coqp Website: www.ica.coop Technical
More informationFarm Succession Advisors Training Other Land Access Tools Annette Higby, Attorney at Law
Farm Succession Advisors Training Other Land Access Tools Annette Higby, Attorney at Law Potential for providing affordable land access for multiple producers on one farm property. Unique legal structure
More informationTABLE OF CONTENTS I. OVERVIEW... 1
TABLE OF CONTENTS I. OVERVIEW... 1 II. BASICS OF LIKE KIND EXCHANGES... 1 A. General Rules... 1 B. Exchanges... 21 C. Designations of Replacement Property -- Generally... 24 III. EXCHANGES WITH BOOT...
More informationInternal Revenue Service Revenue Procedure
Internal Revenue Service Revenue Procedure 2002-22 Revenue Procedure 2002-22 Internal Revenue Service (I.R.S.) TENANCY IN COMMON INTERESTS; UNDIVIDED FRACTIONAL INTERESTS SECTION 1. PURPOSE This revenue
More informationCooperatives: The Role of Members, Directors, Managers, and Employees
Cooperatives: The Role of Members, Directors, Managers, and Employees Developed by Tim O Connell WHAT ARE COOPERATIVES? A Type of Business Dependent On Who owns the business? Who controls the business?
More informationCo-Operatives. CPD January/February 2018
Co-Operatives CPD January/February 2018 Co-operatives A cooperative is an autonomous association of persons united voluntarily to meet their common economic, social and cultural needs and aspirations through
More informationCo-op 101: Does The Co-op Model Fit Your Needs?
Extension and Outreach / Department of Economics Co-op 101: Does The Co-op Model Fit Your Needs? Cooperating to Grow Your Farm Iowa Farmers Union Webinar March 20, 2017 Keri L. Jacobs, Asst. Professor
More informationPECOL Chapter 1 May 2012 Country Report United Kingdom Ian Snaith University of Leicester and Cobbetts LLP
Introduction PECOL Chapter 1 May 2012 Country Report United Kingdom Ian Snaith University of Leicester and Cobbetts LLP In the UK, a body wishing to function as a co-operative is free to use any legal
More information5. Co-Operative Societies
5. Co-Operative Societies So far you have learnt about Sole Proprietorship, Partnership and Joint Stock Company as different forms of business organisation. You must have noticed that besides many differences
More informationOutline. Co-op Principles in a New Era. Co-op principles in a new era. CHF Canada Workshop 1. Introductions. Healthy Communities
Co-op Principles in a New Era Introductions Outline Healthy Communities Co-operative Principles Wrap up and evaluations CHF Canada Workshop 1 Healthy communities. How do we define and build healthy communities
More informationSIGNIFICANT ISSUES RELATING TO STOCK-BASED COMPENSATION FOR EXECUTIVES
SIGNIFICANT ISSUES RELATING TO STOCK-BASED COMPENSATION FOR EXECUTIVES Materials Submitted By: Scott P. Spector Fenwick & West LLP Palo Alto, California T his outline addresses topics relating to stock-based
More informationCompass Exchange Advisors LLC
Part III Administrative, Procedural, and Miscellaneous 26 CFR 601.201: Rulings and determination letters. (Also Part I, 267, 511, 512, 707, 761, 856, 1031, 1361; 1.761-1, 1.761-2; 301.7701-1, 301.7701-2,
More informationUndivided Fractional Interest In Rental Real Property
April 28, 2002 About Exchanges Services Knowledge Base Contact Us About the Firm Featured Properties Undivided Fractional Interest In Rental Real Property Part III Administrative, Procedural, and Miscellaneous
More informationCreative Models to Increase Profits
How Cooperatives H C ti Work: W k Creative Models to Increase Profits Peggy Fogarty Harnish Penn State is committed to the affirmative action, equal opportunity, and the diversity of its workforce. Legal
More informationIntroduction To Cooperatives. South Lake Tahoe May 23, 2018
Introduction To Cooperatives South Lake Tahoe May 23, 2018 1 Learning Objectives What is a Cooperative? Cooperative History Cooperatives in the Community Classifying Cooperatives Benefits of Cooperation
More informationNEW MEMBER WORKBOOK AN INTRODUCTION TO YOUR HOUSING CO-OPERATIVE
NEW MEMBER WORKBOOK AN INTRODUCTION TO YOUR HOUSING CO-OPERATIVE CONTENTS Welcome to our co-operative housing program 1 New member workbook 2 What you need to do 3 The Steps Involved 4 About Co-operatives
More informationRegistered Cooperative Manager. Also known as RCM
Registered Cooperative Manager Also known as RCM RCM Certification The certification includes three components: History of Cooperatives Business of Cooperatives Ethics of Cooperatives RCM Curriculum Overview:
More informationIllinois Cooperative Act
Illinois Cooperative Act This research has been provided by Bill Covey, Daniel Hall, and Courtney Kahle of Grpowmark, Inc., 1701 Towanda Avenue, P.O. Box 2500, Bloomington, IL 61702, 309-557-6294, bcovey@growmark.com,
More informationCOMMERCIAL REHABILITATION ACT Act 210 of The People of the State of Michigan enact:
COMMERCIAL REHABILITATION ACT Act 210 of 2005 AN ACT to provide for the establishment of commercial rehabilitation districts in certain local governmental units; to provide for the exemption from certain
More informationARTICLES OF INCORPORATION of Peninsula Homecare Cooperative
ARTICLES OF INCORPORATION of Peninsula Homecare Cooperative The undersigned persons, over eighteen years old, acting as incorporators of a Cooperative corporation pursuant to RCW 24.06, the Washington
More informationGeneral Counsel s Analysis of Depreciation Deduction for a Cooperative or Condominium Association and Clarification of Revenue Ruling
1 of 7 10/25/2009 12:23 PM Checkpoint Contents Federal Library Federal Editorial Materials PPC's Tax and Financial Planning Library Homeowners' Association Tax Library Chapter 8 General Counsel Memoranda
More informationTHE LIKE KIND EXCHANGE: A CURRENT REVIEW TABLE OF CONTENTS I. OVERVIEW... 1
THE LIKE KIND EXCHANGE: A CURRENT REVIEW TABLE OF CONTENTS Page I. OVERVIEW... 1 II. BASICS OF LIKE KIND EXCHANGES... 1 A. General Rules... 1 B. Exchanges... 17 C. Designations of Replacement Property
More informationLetter of Comment No: ::<'47 File Reference:
INFOCOOP COSTA RICA Juntos podemos October 25th, 2005 Sir David Tweedie, Chairman las Board 30 Cannon Street UK- London EC4M6XH Letter of Comment No: ::
More informationRehabilitation Tax Credits
Rehabilitation Tax Credits Selected Issues in Master Lease Pass-Through Transactions Steven L. Paul Nicholas Romanos February 1, 2010 REHABILITATION TAX CREDITS Selected Issues in Master Lease Pass-Through
More informationNEIGHBORHOOD ENTERPRISE ZONE ACT Act 147 of The People of the State of Michigan enact:
NEIGHBORHOOD ENTERPRISE ZONE ACT Act 147 of 1992 AN ACT to provide for the development and rehabilitation of residential housing; to provide for the creation of neighborhood enterprise zones; to provide
More informationAEI Fund Management, Inc Wells Fargo Place 30 Seventh Street East St. Paul, MN (fax)
AEI Fund Management, Inc. 1300 Wells Fargo Place 30 Seventh Street East St. Paul, MN 55101 651-227-7733 651-227-7705 (fax) 800-328-3519 EXPLANATION OF IRS PRIVATE LETTER RULING ISSUED TO AEI ON MARCH 7,
More informationWhether a rent-to-own (RTO) contract for a consumer good is a true lease or a conditional sales contract for Federal income tax purposes.
CLICK HERE to return to the home page PLR 9338002 Issue Whether a rent-to-own (RTO) contract for a consumer good is a true lease or a conditional sales contract for Federal income tax purposes. Facts Taxpayer
More informationUnderstanding Like Kind Exchanges (Part 2)
Understanding Like Kind Exchanges (Part 2) Stef Tucker, a partner with Venable LLP represents a wide variety of clients, from the entrepreneur and the professional, on the one hand, to publicly traded
More informationJoint Ownership And Its Challenges: Using Entities to Limit Liability
Joint Ownership And Its Challenges: Using Entities to Limit Liability AUSPL Conference 2016 Atlanta, Georgia May 5 & 6, 2016 Joint Ownership and Its Challenges; Using Entities to Limit Liability By: Mark
More informationCHAPTER Committee Substitute for Committee Substitute for House Bill No. 437
CHAPTER 2013-83 Committee Substitute for Committee Substitute for House Bill No. 437 An act relating to community development; amending s. 159.603, F.S.; revising the definition of qualifying housing development
More information* Comments to Preliminary Views on Pinancial Financial Instruments with Characteristics of Equity, Issued November 30, 2007 Ref.
e National Cooperative Business Association. www.ncba.coop NGBtt National Cooperative Business Association ivww.ncba.coop IIIIIIIIIIIIIIII~ 1111111111111 II~ 11111" * 1550-100- 5 5 0-100 * LETTER OF COMMENT
More informationLTR Report Number 1677, April 22, 2009 IRS REF: Symbol: CC:ITA:B07-PLR [Code Secs. 42, 167, 168, 263 and 263A]
LTR-RUL, UIL No. 0263A.02-10 Capitalization and inclusion in inventory costs of certain expenses; Exceptions; Substantially constructed selfconstructed property., IRS Letter Ruling 200916007,, (January
More informationUniform Limited Cooperative Association Act Statement
Uniform Limited Cooperative Association Act Statement According to a NCCUSL summary: The Uniform Limited Cooperative Association Act (ULCAA) is designed to promote rural development by creating the option
More informationCOOPERATIVES are formed because of a
Cooperatives COOPERATIVES are formed because of a need to purchase or market a product. How can your FFA chapter operate as a cooperative? You and other FFA members are marketing a product agricultural
More informationHealthy Communities and the 7 Co-op Principles
Healthy Communities and the 7 Co-op Principles Janine McDonald Introductions Outline Healthy Communities Co-operative Principles Wrap up and evaluations 2 CHF Canada Workshop 1 Healthy communities. How
More informationPolicy Recommendations for Amendments to the State of Illinois Worker Cooperative Statute
Policy Recommendations for Amendments to the State of Illinois Worker Cooperative Statute August 2018 Great Cities Institute University of Illinois at Chicago Great Cities Institute (MC 107), 412 South
More informationCORPORATE REORGANIZATIONS- PART I SECTION 85 TRANSFERS - INCOME TAX CONSIDERATIONS
CORPORATE REORGANIZATIONS- PART I SECTION 85 TRANSFERS - INCOME TAX CONSIDERATIONS This issue of the Legal Business Report provides current information to the clients of Alpert Law Firm on various types
More informationThe New Mechanism for the Performance Evaluation of Cooperatives
The New Mechanism for the Performance Evaluation of Cooperatives A. CHAMARU DE ALWIS Department of Management and Marketing Tomas Bata University in Zlin nám. T. G. Masaryka 5555, 760 01 Zlín E-mail:dealwisac@gmail.com
More informationCITY'S BONDS TO FINANCE HOUSING PROGRAMS ARE NOT PRIVATE ACTIVITY BONDS.
Private Letter Ruling 9203021, IRC Section 141 CITY'S BONDS TO FINANCE HOUSING PROGRAMS ARE NOT PRIVATE ACTIVITY BONDS. Date: October 21, 1991 Dear ***: This letter is our reply to your request for rulings
More informationNova Scotia Co-operative Council Understanding the Co-operative Business Model. Mark Sparrow
Nova Scotia Co-operative Council Understanding the Co-operative Business Model Mark Sparrow mark@novascotia.coop 902 564 8821 Co-op Perception What do you think of when you hear the word Co-op? School
More informationIntroduction to Co-operatives:
26 September 2018 z Brett Fairbairn Incoming president, Thompson Rivers University Introduction to Co-operatives: who what where why when Dr Brett Fairbairn Your presenter 30 years teaching and research
More informationCHAPTER Senate Bill No. 4-D
CHAPTER 2007-339 Senate Bill No. 4-D An act relating to ad valorem taxation; authorizing the Department of Revenue to adopt emergency rules; providing for application and renewal thereof; requiring the
More informationEN Official Journal of the European Union L 320/373
29.11.2008 EN Official Journal of the European Union L 320/373 INTERNATIONAL FINANCIAL REPORTING STANDARD 3 Business combinations OBJECTIVE 1 The objective of this IFRS is to specify the financial reporting
More information12 USC 1715z-1a. NB: This unofficial compilation of the U.S. Code is current as of Jan. 4, 2012 (see
TITLE 12 - BANKS AND BANKING CHAPTER 13 - NATIONAL HOUSING SUBCHAPTER II - MORTGAGE INSURANCE 1715z 1a. Assistance for troubled multifamily housing projects (a) Purpose The purposes of this section are
More informationWhat Is an Employee-Owned Cooperative? Co-op Basics for Employee Members
What Is an Employee-Owned Cooperative? Co-op Basics for Employee Members Prepared by the staff of The Ohio Employee Ownership Center An employee cooperative is a membership organization set up to market
More informationSetting up a Co-operative or Ben Com: Legal Considerations
Setting up a Co-operative or Ben Com: Legal Considerations The purpose of this note is to provide some broad preliminary guidance on some of the legal aspects of setting up a bona fide co-operative or
More informationCO-OPERATIVE BUSINESS. Robyn Donnelly
CO-OPERATIVE BUSINESS Robyn Donnelly Co-operation Co-operation is at the core of the co-operative business model From humble beginnings the modern co-operative has evolved to become a true business entity
More informationINDIANA DRAINAGE LAW. Title 36 Article 9 Chapter 27
INDIANA DRAINAGE LAW Title 36 Article 9 Chapter 27 IC 36-9-27 Chapter 27. Drainage Law IC 36-9-27-1 Application of chapter Sec. 1. This chapter applies to all counties. However, sections 6, 7, 9, 10, 30,
More informationChapter 1 Economics of Net Leases and Sale-Leasebacks
Chapter 1 Economics of Net Leases and Sale-Leasebacks 1:1 What Is a Net Lease? 1:2 Types of Net Leases 1:2.1 Bond Lease 1:2.2 Absolute Net Lease 1:2.3 Triple Net Lease 1:2.4 Double Net Lease 1:2.5 The
More informationThe Valley Alliance of Worker Co-operatives
The Valley Alliance of Worker Co-operatives Working for a Co-operative Economy Occupy Workplace Democracy January 8, 2012 Adam Trott Staff Co-ordinator, VAWC; Worker/Member, Collective Copies Outline Brief
More informationCitizens Land Bank Center for Economic and Social Justice
Linking People to Land and Technology Through Ownership The for-profit Citizens Land Bank ( CLB ), also referred to as the for-profit Citizens Land Cooperative ( CLC ) and Community Investment Corporation
More informationChapter 609. (Senate Bill 780) Real Property Affordable Housing Land Trusts
Chapter 609 (Senate Bill 780) AN ACT concerning Real Property Affordable Housing Land Trusts FOR the purpose of exempting a certain affordable housing land trust agreement from the application of the common
More informationCHAPTER Senate Bill No. 1830
CHAPTER 2013-72 Senate Bill No. 1830 An act relating to ad valorem taxation; amending s. 192.047, F.S.; providing that the postmark date of commercial mail delivery service is considered the date of filing
More informationMADE EASY WEST BENGAL CO-OPERATIVE SOCIETIES LAW
MADE EASY WEST BENGAL CO-OPERATIVE SOCIETIES LAW 1. What Act and Rules are applicable in this law? The West Bengal Co-operative Societies (Amendment) Act, 2011 as well as Rules, 2011 are applicable relating
More informationSubpart A - GENERAL ORDINANCES Chapter 66 - TAXATION ARTICLE V. - ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION
Sec. 66-171. - Title. Sec. 66-172. - Enactment authority. Sec. 66-173. - Findings of fact. Sec. 66-174. - Definitions. Sec. 66-175. - Establishment of economic development ad valorem tax exemption. Sec.
More informationBuilding for the Future
Building for the Future FEA 2018 Annual Conference Scott Saunders Asset Preservation, Inc. Creative and Non Real Estate Exchanges September 12 14, 2018 Marriott Country Club Plaza Kansas City, Missouri
More informationCREATIVE FINANCING. for Sustainable Farm Succession. EcoFarm Presenters: Kendra Johnson, Mai Nguyen, Cameron Rhudy Moderator: Neil Thapar
CREATIVE FINANCING for Sustainable Farm Succession EcoFarm 2018 Presenters: Kendra Johnson, Mai Nguyen, Cameron Rhudy Moderator: Neil Thapar Some challenges Consolidation of farmland Loss of ag land Farm
More informationFISCAL IMPACT ANALYSIS Proposed Abington Terrace Development Abington Township, Montgomery County
FISCAL IMPACT ANALYSIS Proposed Abington Terrace Development Abington Township, Montgomery County November 9, 2018 Prepared for: BET Investments 200 Dryden Road, Suite 2000 Dresher, PA 19025 Prepared by:
More informationASSEMBLY, No. 326 STATE OF NEW JERSEY. 217th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2016 SESSION
ASSEMBLY, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 0 SESSION Sponsored by: Assemblyman TROY SINGLETON District (Burlington) SYNOPSIS Requires municipalities to share certain
More informationCONSERVATION EASEMENTS
CONSERVATION EASEMENTS Prepared for the Colorado Cattlemen's Agricultural Land Trust January 2007 By Lawrence R. Kueter, Esq. Isaacson, Rosenbaum, Woods & Levy, P.C. Suite 2200 633 17th Street Denver,
More informationAMENDED AND RESTATED ARTICLES OF INCORPORATION MANNA FOOD COOPERATIVE ARTICLE I NAME, PRINCIPAL. PLACE OF BUSINESS, REGISTERED OFFICE AND AGENT
AMENDED AND RESTATED ARTICLES OF INCORPORATION OF MANNA FOOD COOPERATIVE A COOPERATIVE ORGANIZED UNDER MINNESOTA STATUTES, CHAPTER 308A ARTICLE I NAME, PRINCIPAL. PLACE OF BUSINESS, REGISTERED OFFICE AND
More informationBecoming a (Cooperative) Board Influencer
Extension and Outreach / Department of Economics Becoming a (Cooperative) Board Influencer 2017 Women in Ag Leadership Conference November 27, 2017 Keri L. Jacobs, Asst. Professor, Dept. of Economics Sue
More informationARTICLES OF INCORPORATION of Runestone Telephone Association (d.b.a. Runestone Telecom Association) ARTICLE I
ARTICLES OF INCORPORATION of Runestone Telephone Association (d.b.a. Runestone Telecom Association) ARTICLE I SECTION 1. The name of this association shall be Runestone Telephone Association. SECTION 2.
More informationCO-OPERATIVES IN ONTARIO INCORPORATING A CO-OPERATIVE IN ONTARIO WITHOUT SHARE CAPITAL
CO-OPERATIVES IN ONTARIO INCORPORATING A CO-OPERATIVE IN ONTARIO WITHOUT SHARE CAPITAL Financial Services Commission of Ontario Licensing and Market Conduct Division 5160 Yonge Street, 4 th floor P.O.
More informationAPPLICATION FOR EXEMPTION FROM PROPERTY TAXATION
62A023 (7-13) Commonwealth of Kentucky DEPARTMENT OF REVENUE APPLICATION FOR EXEMPTION FROM PROPERTY TAXATION Office of Property Valuation Phone: 502-564-8338 Fax: 502-564-8368 This application is to be
More informationTITLE 26--INTERNAL REVENUE
TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY GAIN OR LOSS ON DISPOSITION OF PROPERTY--Table of Contents Sec. 1.1031-0 Table of contents. This section lists
More informationOld Creamery Cooperative, Inc. Summary of Business Plan for Co-op Start-Up, Store Acquisition, and Renovation. As of April 25, 2012
Old Creamery Cooperative, Inc. Summary of Business Plan for Co-op Start-Up, Store Acquisition, and Renovation As of April 25, 2012 BECOMING A COOPERATIVE The Old Creamery Cooperative, Inc. (the Co-op)
More informationRev. Rul CLICK HERE to return to the home page. 1. Purpose.
CLICK HERE to return to the home page Rev. Rul. 55-540 1. Purpose. The purpose of this Revenue Ruling is to state the position of the Internal Revenue Service regarding the income tax aspects of the purported
More informationTHE ORISSA SELF-HELP COOPERATIVES ACT, (Act 4 of 2002)
THE ORISSA SELF-HELP COOPERATIVES ACT, 2001 (Act 4 of 2002) The Orissa Self-Help Cooperative Societies Act, 2001 (Act No.4 of 2002) Contents Sections Pages Chapter I Preliminary 1. Short title, extent
More informationJAMMU & KASHMIR SELF RELIANT COOPERATIVES ACT, (Act No X of 1999) PREAMBLE
JAMMU & KASHMIR SELF RELIANT COOPERATIVES ACT, 1999 (Act No X of 1999) PREAMBLE An Act to provide for the formation and transformation of cooperatives as self-reliant, self-help, mutual-aid, autonomous,
More informationLand and Technology. Citizens Land Bank. P.O. Box Washington, D.C
Linking People to Land and Technology Through Ownership Center for Economic and Social Justice P.O. Box 07 Washington, D.C. 006-07 www.cesj.org info@cesj.org 70--555 CESJ is a non-profit 50(c)() educational
More information2005 Texas Local Government Code CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER SERVICE
2005 Texas Local Government Code CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER SERVICE LOCAL GOVERNMENT CODE CHAPTER 422. PUBLIC UTILITY AGENCIES FOR PROVISION OF WATER OR SEWER
More informationASSEMBLY COMMITTEE SUBSTITUTE FOR. ASSEMBLY, Nos. 326 and 1475 STATE OF NEW JERSEY. 217th LEGISLATURE ADOPTED MARCH 7, 2016
ASSEMBLY COMMITTEE SUBSTITUTE FOR ASSEMBLY, Nos. and STATE OF NEW JERSEY th LEGISLATURE ADOPTED MARCH, 0 Sponsored by: Assemblyman TROY SINGLETON District (Burlington) Assemblyman MICHAEL PATRICK CARROLL
More informationTravis Central Appraisal District (TCAD)
Travis Central Appraisal District (TCAD) 2017 Business Personal Property Rendition General Information If original cost was provided on a previous years rendition, those costs are preprinted in Schedule
More informationC O N D E M N AT I O N R O L L O V E R S S T E P - B Y - S T E P
C O N D E M N AT I O N R O L L O V E R S S T E P - B Y - S T E P Darryl P. Jacobs djacobs@ginsbergjacobs.com 312.660.9615 300 South Wacker Drive Suite 2450 Chicago Illinois 60606 Tel 312.660.9611 Fax 312.660.9612
More informationCHAPTER Senate Bill No. 2222
CHAPTER 98-167 Senate Bill No. 2222 An act relating to taxation; amending s. 197.122, F.S.; specifying the time within which property appraisers may correct a material mistake of fact in an appraisal;
More information*SB0046* S.B. 46 S.B AGRICULTURE SUSTAINABILITY ACT. LEGISLATIVE GENERAL COUNSEL 6 Approved for Filing: V. Ashby :38 AM 6
LEGISLATIVE GENERAL COUNSEL 6 Approved for Filing: V. Ashby 6 6 01-27-12 10:38 AM 6 S.B. 46 1 AGRICULTURE SUSTAINABILITY ACT 2 2012 GENERAL SESSION 3 STATE OF UTAH 4 Chief Sponsor: Scott K. Jenkins 5 House
More informationIn December 2003 the Board issued a revised IAS 40 as part of its initial agenda of technical projects.
IAS 40 Investment Property In April 2001 the International Accounting Standards Board (the Board) adopted IAS 40 Investment Property, which had originally been issued by the International Accounting Standards
More informationA Bill Regular Session, 2015 SENATE BILL 757
Stricken language would be deleted from and underlined language would be added to present law. Act 00 of the Regular Session 0 State of Arkansas 0th General Assembly As Engrossed: S// H// A Bill Regular
More informationISSUE 1 Fourth Quarter, REALTORS Commercial Alliance Series HOT TOPICS ANSWERS TO CURRENT BUSINESS ISSUES TENANTS-IN-COMMON INTERESTS
ISSUE 1 Fourth Quarter, 2005 REALTORS Commercial Alliance Series HOT TOPICS ANSWERS TO CURRENT BUSINESS ISSUES TENANTS-IN-COMMON INTERESTS Tenants-in-Common The Parties, the Risks, the Rewards What Real
More informationLIHPRHA, Pub. L. No , Title VI (1990), codified at 12 U.S.C et seq.
LIHPRHA, Pub. L. No. 101-625, Title VI (1990), codified at 12 U.S.C. 4101 et seq. TITLE VI--PRESERVATION OF AFFORDABLE RENTAL HOUSING Subtitle A--Prepayment of Mortgages Insured Under National Housing
More information(2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development.
Final Text of California Code of Regulations, Title 18, Section 1525.4, Manufacturing and Research & Development Equipment (A new regulation to be added to the California Code of Regulations) 1525.4. Manufacturing
More informationAdditional senior homestead exemption.
02-1 02-1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S ENROLLED CS/HJR 169 2012 Legislature 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 House Joint Resolution
More informationDuties Amendment (Land Rich) Act 2004 No 96
New South Wales Duties Amendment (Land Rich) Act 2004 No 96 Contents Page 1 Name of Act 2 2 Commencement 2 3 Amendment of Duties Act 1997 No 123 2 Schedule 1 Land rich amendments 3 Schedule 2 Other amendments
More informationSection of the Department of the Treasury Regulations 1031 Exchanges; Like Kind Exchanges (26CFR1031)
Exchange Corporation A M H E R S T 1 3 0 EAST CARRILLO STREET SANTA BARBARA CA 9 3 1 0 1 info@amherst1031.com 805 962 6262 FAX 805 962 3362 Section 1.1031 of the Department of the Treasury Regulations
More informationRome I, Ltd. v. Commissioner 96 T.C. 697 (T.C. 1991)
CLICK HERE to return to the home page Rome I, Ltd. v. Commissioner 96 T.C. 697 (T.C. 1991) COLVIN, Judge: This is a proceeding pursuant to section 6226 for a readjustment of partnership items of Rome I,
More informationIf you have any questions about this guide, the dataset or our wider work on co-operative intelligence, please contact
Co-operatives UK is the network for Britain s thousands of co-operatives. It works to promote, develop and unite member-owned businesses across the economy. From high street retailers to community owned
More information[First Reprint] SENATE, No. 458 STATE OF NEW JERSEY. 212th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 2006 SESSION
[First Reprint] SENATE, No. STATE OF NEW JERSEY th LEGISLATURE PRE-FILED FOR INTRODUCTION IN THE 00 SESSION Sponsored by: Senator RONALD L. RICE District (Essex) Senator SHARPE JAMES District (Essex and
More information