Cooperative directors and managers can respond to changes in the tax code in unique ways. Under Subchapter T of the Internal Revenue Code, cooperatives can deduct certain distributions of profits to their patrons.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
What Are Patronage Refunds 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Financing Cooperative & Mutual Housing. 
Coop Review