A guide produced by the University of Wisconsin Center for Cooperatives. There are finance issues that are unique to cooperatives, since cooperatives are structured to provide benefits to patron members, rather than capital investors. Members, as owners, provide equity capital in proportion to their use of the cooperative. It is part of members' obligation as owners to share in business risk as well as business profitability.

For a primer of cooperative financing basics, please visit the University of Wisconsin web site.