儲蓄互助社
A CUSO in the US may be organized as a corporation, a limited liability corporation (LLC) or as a limited partnership (LP), where the credit union participating as a limited partner only. Credit unions are not authorized to be general partner. No matter which organizational form is used, the liability of the credit union owners must be limited to their investment. Due to the flexibility and favorable tax treatment, LLCs are the most common organizational entity.