Instructor's Guide

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Local Unit - Cooperatives in Wisconsin

Unit 1 - The American Enterprise System

Unit 2 - Cooperative Business Principles

Unit 3 - The Structure of Cooperatives

Unit 4 - Finance and Taxation of Cooperatives

Unit 5 - The Cooperative Business Team: Members and Directors - Policy & Control

Unit 6 - The Cooperative Business Team: Manager and Employees - Coordination & Operations

Unit 7 - Mini Cooperative Business Experience

Reference List (Reports & PowerPoint Presentations)

In each unit, the instructor follows the discussion guide, using corresponding PowerPoint slides, handouts (exercises in some cases), and references. The Instructor may administer a quiz to complete the unit where applicable and discuss answers

Revision Information

Unit 4 - Finance and Taxation of Cooperatives

The Finance and Taxation of Cooperatives unit teaches about cooperative financing and how cooperatives are taxed. Special emphasis is placed on the different methods used by members to finance their cooperative business.

Teaching Tools:
Instructor's Unit Overview and Discussion Guide
Quiz 4
Quiz 4 Answers
Unit 4 PowerPoint Slides

Teacher References:
CIR 55: Co-ops 101
CIR 45, Section 7: Financing Cooperatives
CIR 45, Section 8: Income Tax Treatment of Cooperatives

Student References:
CIR 5: Cooperatives in Agribusiness
CIR 45, Section 7: Financing Cooperatives
CIR 45, Section 8: Income Tax Treatment of Cooperatives


Developed by: Rural Development - Cooperative Programs, U.S. Department of Agriculture
Cooperative Programs Website