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 »Preface
 »Introduction
 »Chapter One
Cooperatives and Mutuals are Firms
The success of a firm lies in its ability to have clear property rights
Who owns a firm?
Exhibit 1.0 What is the make-or-buy decision?
Exhibit 1.1 Dimension of job design in organizations with an application to a convenience store franchise
Corporate governance
Exhibit 1.2 What are articles of incorporation?
Cooperatives are an example of a closely-held firm
Exhibit 1.3 What are bylaws?
Exhibit 1.4 What are policies?
Exhibit 1.5 Types of business forms
Summary
References
 »Chapter Two
Cooperatives and mutuals are participatory organizations
Exhibit 2.0 The cooperative is a firm
Exhibit 2.1 The mutual company
Exhibit 2.2 International cooperative alliance values and principles of cooperation
Exhibit 2.3 The special case of fraternal benefit society
Cooperative principles and policies
Exhibit 2.4 Rochdale Equitable Pioneers Society
Exhibit 2.5 The cooperative as the competitive yardstick
Participation in benefits
Exhibit 2.6 What are examples of credit cooperatives?
Exhibit 2.7 What is the difference between a stock cooperative and a nonstock cooperative?
Participation in ownership
Participation in control
Exhibit 2.8 How are directors selected?
Exhibit 2.9 Cooperatives and mutuals are not the same as loyalty programs and buying clubs
Principles of cooperation
Formation of cooperatives
Summary
References
 »Chapter Three
Income distribution and equity decisions
Introduction
Exhibit 3.1 The case of pooling cooperatives
Exhibit 3.2 Simplified cooperative income statement
Income statement
Balance sheet
Exhibit 3.3 A simplified cooperative balance sheet
Choices on distribution of patronage and non-patronage income
Exhibit 3.4 Income distribution decision in a cooperative
Patronage income distribution choices and cooperative business units
Exhibit 3.5 Sources of equity in a cooperative
Choices on tax liability of patronage refunds
Exhibit 3.6 The rationale for why cooperatives have single taxation of income
Equity redemption program choice has implications for the balance sheet
Summary
Exhibit 3.7 Equity redemption by patron birth year in certain farm supply and grain marketing cooperatives in the United States
References
 »Chapter Four
Special topics in cooperatives and mutualism
Limited exemption from antitrust laws
Use in agricultural and community development programs
Pricing strategies
Why is the number of agricultural cooperatives declining worldwide?
Organizing the governance of cooperatives
Hybrid cooperative organizational forms
The “new generation” cooperative phenomenon in the United States
Demutualization: a rare but often studied event in cooperatives and mutuals
The current restructuring of ‘mixed’ or multi-purpose farm supply and grain / oilseed marketing cooperatives in the United States
Collective farming movements
Economic impact of cooperatives and mutuals
The role of faith in cooperative development
Summary
References
 »Chapter Five
Summary and conclusions
References
Glossary
About the author
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