[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-189494-105":53,"doc-detail-189494-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","legal-primer-2nd-edition-released-october-2010","Legal Primer - 2nd Edition - Released October 2010","","This document, titled \"Legal Primer for Formation of Consumer-Owned Food Cooperatives,\" is a comprehensive guide released in October 2010 as its 2nd Edition by Joel Dahlgren of Black Dog Co-op Law, with significant contributions from Thane Joyal, Bill Gessner, Marilyn Scholl, and Stuart Reid. Published by the Food Co-op Initiative, this primer is crucial for understanding the legal frameworks surrounding the establishment of consumer-owned food cooperatives. It details various entity types, offering a comparative analysis based on their tax implications, financing flexibility, and cooperative governance models. The entities discussed include the Limited Cooperative Association (LCA) under Subchapter T, Corporate Co-ops under traditional statutes, standard Corporations (including nonprofits) under Subchapter C, and Limited Liability Companies (LLCs) under Subchapter K. For each entity type, the guide specifies its tax status (limited taxation, double taxation, or single taxation), a rating for financing flexibility from 1 to 4 (where 4 is most flexible), and a rating for cooperative governance from 1 to 4 (where 4 represents the most traditional model). Additionally, it notes whether the entity name can include \"Co-op\" or if its use may be restricted. This resource is invaluable for individuals and groups seeking to legally structure and operate food cooperatives effectively.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/legal-primer-2nd-edition-released-october-2010/189494/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/legal-primer-2nd-edition-released-october-2010/189494.png","ImageObject",442,249,{"name":88,"@type":89},"Riley","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-03",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Legal Primer for Formation of Consumer-Owned Food Cooperatives?","Question",{"text":108,"@type":109},"The Legal Primer serves as a guide to understanding the legal frameworks for establishing consumer-owned food cooperatives, detailing various entity types and their legal implications.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the main entity types discussed in the primer?",{"text":113,"@type":109},"The primer discusses the Limited Cooperative Association (LCA), Corporate Co-op, Corporation (including nonprofit), and LLC.",{"name":115,"@type":106,"acceptedAnswer":116},"What criteria are used to compare the different entity types?",{"text":117,"@type":109},"The entity types are compared based on their tax implications, financing flexibility, and the traditionality of their cooperative governance models.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},189494,1788397353,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},1374391975076,"https://ap-avatar.wpscdn.com/avatar/14000253ca4ec9f6853?x-image-process=image/resize,m_fixed,w_180,h_180&k=1783305029341752051","|  |  |  |  |  |\n| --- | --- | --- | --- | --- |\n|  |  | Legal Primer\u003Cbr>For Formation of Consumer-Owned Food Cooperatives\u003Cbr>By Joel Dahlgren, Black Dog Co-op Law\u003Cbr>With contributions from Thane Joyal, Bill Gessner, Marilyn Scholl and Stuart Reid\u003Cbr>\u003Cbr>2nd Edition, Released October 2010 © Food Co-op Initiative 2010 |  |  |\n|  |  |  |  |  |\n\n\n| Entity Type | Tax | Financing\u003Cbr>Flexibility\u003Cbr>(4=most) | Cooperative\u003Cbr>Governance\u003Cbr>(4=most\u003Cbr>traditional) | Name of Entity |\n| --- | --- | --- | --- | --- |\n| Limited Cooperative Association (LCA) (new-style statute) Sub T | Limited\u003Cbr>taxation | 4 | 3 | Allows use of Co-op in Name. |\n| Corporate Co-op (traditional statute) Sub T | Limited\u003Cbr>taxation | 3 | 4 | Allows use of Co-op in Name. |\n| Corporation (including nonprofit) Sub C | Double taxation | 2 | 2 | May Restrict use of Coop in Name |\n| LLC, Sub K | Single Taxation | 1 | 1 | May Restrict use of Coop in Name |","cbCaif0RvXEcqsNX","https://ap.wps.com/l/cbCaif0RvXEcqsNX","pdf",1082833,57,"English","# Legal Primer\n## Entity Types","[{\"question\":\"What is the purpose of the Legal Primer for Formation of Consumer-Owned Food Cooperatives?\",\"answer\":\"The Legal Primer serves as a guide to understanding the legal frameworks for establishing consumer-owned food cooperatives, detailing various entity types and their legal implications.\"},{\"question\":\"What are the main entity types discussed in the primer?\",\"answer\":\"The primer discusses the Limited Cooperative Association (LCA), Corporate Co-op, Corporation (including nonprofit), and LLC.\"},{\"question\":\"What criteria are used to compare the different entity types?\",\"answer\":\"The entity types are compared based on their tax implications, financing flexibility, and the traditionality of their cooperative governance models.\"}]","Legal Primer - 2nd Edition - Released October 2010 | PDF",20]