Source: http://www.nationalaglawcenter.org/readingrooms/cooperatives/
Timestamp: 2013-05-22 12:08:48
Document Index: 248358043

Matched Legal Cases: ['§ 291', '§ 1', '§ 12', '§ 521', '§ 1381', '§ 2301', '§ 451', '§ 1141', '§ 601', '§ 2001', '§ 431', '§ 1', '§ 1', '§ 1', '§ 1', 'art 1', 'art 2']

Cooperatives - The National Agricultural Law Center
Individual farmers cannot consistently and reliably control the price they receive for their agricultural products or the price they pay for the inputs needed to produce those goods. Thus, farmers often form cooperatives so that they can enhance their economic market power. Although there is no universally accepted definition, a cooperative can be defined as a legal business entity created under state law that is owned and operated for the purpose of benefiting those individuals who use its services. A farmer cooperative can serve one or more functions including but not limited to providing loans to farmers, supplying information pertinent to agricultural production, selling inputs necessary to agricultural production, bargaining on behalf of its members, providing transportation services, and marketing agricultural products for its members.
Note: Recently added resources are posted at the top of the applicable sections.	Major Statutes
Capper Volstead Act, 7 U.S.C. §§ 291-292 Sherman Act, 15 U.S.C. §§ 1-11 Clayton Act, 15 U.S.C. §§ 12-17 Internal Revenue Code, 26 U.S.C. § 521 Internal Revenue Code, 26 U.S.C. §§ 1381-1388 Agricultural Fair Practices Act, 7 U.S.C. §§ 2301-2306 Cooperative Marketing Act, 7 U.S.C. §§ 451-457 Agricultural Marketing Act, 12 U.S.C. §§ 1141-1141j Agricultural Adjustment Act, 7 U.S.C. §§ 601-659 Farm Credit Act, 12 U.S.C. §§ 2001-2279 Discrimination Against Farmers Cooperatives Associations by Boards of Trade, 15 U.S.C. §§ 431-433 Regulations
Internal Revenue Service Regulations, Tax Treatment of Cooperatives, 26 C.F.R. §§ 1.1381-1.1383.1
Internal Revenue Service Regulations, Tax Treatment of Cooperatives, 26 C.F.R. § 1.1385.1
Internal Revenue Service Regulations, Tax Treatment of Cooperatives, 26 C.F.R. § 1.1388 Capper-Volstead Act Regulations, 7 C.F.R. §§ 1.160-1.175 Federal Register Rules Open for Comment
Case Law Index for Cooperatives
Biofuels: Policy and Business Organization Issues (O'Brien, 2006)
Hedge to Arrive Contracts: Futures or Forwards (Gokhalé, 2005)
Legal and Policy Considerations of Investor-Friendly Cooperatives (O'Brien, 2005)
An Overview of Organizational and Ownership Options Available to Agricultural Enterprises:
Part 1; Part 2 (Goforth, 2002)
Introduction to Federal Securities Laws (Goforth, 2002)
Legal publications on Cooperatives:
Organizational Forms for Agriculture
Antitrust Division Manual Policy Guidelines Manual to Merger Remedies Internal Revenue Service (IRS)
IRC section 521 Exempt Farmers' Cooperatives, 4.44.1.1-4.44.1.8 The Farmer's Tax Guide, IRS Publication 225
The Agricultural Employer's Guide, IRS Publication 51 Corporations, Publication 542 USDA Rural Development
Rural Business-Cooperative Service Library of Publications for Business and Cooperative Programs
Rural Cooperatives Publications Catalog Rural Cooperatives Magazine Rural Development Farm Bill Page Problems and Issues Facing Rural Cooperatives (Gray and Kraenzle, RMS, 2002)
Income Tax Treatment of Cooperatives (Frederick, RBS, 2005 ed.)
Reports on Cooperatives (Government Accountability Office)
Agricultural Cooperatives: A Guide to Complying with Missouri Securities Laws
Cooperatives and Contracting in Agriculture: The Case of West Liberty Foods (IA St. U., 2005)
Cooperatives: Principles and Practices in the 21st Century (Zeuli and Cropp, U. WI Extension, 2004)
Co-ops 101: An Introduction to Cooperatives (1997)
Cooperative Organization and Structure (1998)
New Generation Cooperatives: External Environment and Investor Characteristics (Cobia, 1997)
The Structural Characteristics of Farmer Cooperatives and Their Behavioral Consequences (Staatz, 1987)
Antitrust Status of Farmer Cooperatives: The Story of the Capper-Volstead Act (Frederick, 2002)
How to Start a Cooperative (Rapp & Ely, 1996)
The Capper-Volstead Act: Opportunity Today and Tomorrow in Commemoration of the 75th Anniversary
of the Capper-Volstead Act (Barnes & Ondeck, 1997)
Cooperative Financing and Taxation (1995)
Director Liability in Agricultural Cooperatives (Fee, Hoberg, & McCormick, 1984)
The Farmer's Cooperative Yardstick (Williamson, 1998)
Agricultural Alternatives - Cooperatives (Dunn, Harper, and Kime, 2005)
Understanding Capper-Volstead (Volkin, 1995)
How Agricultural Cooperatives Are Taxed (Cook, Ratchford, Griffith, 1995)
Member Control of Cooperatives: What It Means and How It Is Exercised (Cook, Ratchford, Griffith, 1995)
New Generation Cooperative Membership: How Do Members Differ from Nonmembers (Olson, Kibbe, Goreham, 1998)
Use of LLC-Cooperative Statutes: Status of New Business Formation in Wyoming, Minnesota, Tennessee,
and Iowa Organized Through 2005 (Kennedy & Frederick) Additional Resources
Cooperatives Posts (United States Agricultural & Food Law and Policy Blog) Center for Cooperatives (U. WI) Committee for the Promotion and Advancement of Cooperatives Database of Cooperative Law (International Labor Organization) International Co-operative Agricultural Organisation National Cooperative Business Association
The Arthur Capper Cooperative Center (KS St. U.)
National Society of Accounts for Cooperatives
Quentin Burdick Center for Cooperatives (ND St. U.)
North Dakota Coordinating Council for Cooperatives
Northeast Cooperative Council (Cornell U.)
Ohio Farmers Union Cooperative Development Center
Cooperative Development Center for the Rocky Mountain Farmers Union
Limited Cooperative Association Act (Nat'l Conference of Comm'rs On Uniform State Laws, U. PA)