Co-opLaw.org is an online legal resource library supporting democratic, worker-owned businesses. This resource library is our attempt to create a comprehensive worker-owner legal resource library with plain-language legal resources, educational tools, and legal documents, providing
The document below was graciously provided to Co-opLaw.org by, a Green Commonwealth Cooperative Inc. a worker-owned cooperative based in San Francisco, California. Rainbow Grocery, founded in 1975 and now with over 220 worker-owners, is the
2021 California Worker Cooperative Law Practice Guide
Using Section 1042 to Reduce Tax Rates During a Cooperative Conversion Sale The Section 1042 Rollover, part of the Internal Revenue Service (IRS) tax code, can help business owners minimize capital gains taxation when converting
Subchapter K: A Tax Status for Partnerships The Subchapter K tax status, also known as “Partnership Taxation” prevents a business from being taxed at the federal level. Instead, it passes through all income and losses
This glossary defines and explains common business terms related to cooperatives. While it doesn’t cover every term, these definitions aim to assist you in navigating the cooperative process. Glossary Ancillary Loan Agreement- an extra agreement that
Making Governance Documents Approachable: Coopsicles’ Operating Agreement
The information presented on Co-oplaw.org is largely based on California law and IS NOT LEGAL ADVICE.
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