Securities Act of 1933: Federal law that governs the offer and sale of securities, relevant if cooperative membership interests are classified as securities
Securities Exchange Act of 1934: Federal law regulating secondary trading of securities and establishing SEC oversight, applicable for larger cooperatives
Internal Revenue Code - Subchapter T: Federal tax provisions specifically governing cooperative tax treatment and patronage dividend distributions
Cooperative Marketing Act: Federal legislation establishing rights for agricultural cooperatives to collectively market their products
Capper-Volstead Act: Federal law providing limited antitrust immunity to agricultural cooperatives engaging in collective processing and marketing
State Cooperative Statutes: State-specific laws governing cooperative formation, operation, and dissolution requirements
Blue Sky Laws: State-level securities regulations governing the offer and sale of cooperative interests within each state
State Business Corporation Acts: State laws governing general business operations that may apply to cooperatives in addition to specific cooperative statutes
SEC Regulations: Federal regulatory requirements for securities offerings and ongoing compliance if cooperative interests are deemed securities
Cooperative Governance Requirements: Legal requirements for democratic member control, voting rights, and member participation in cooperative decision-making
Patronage Dividend Rules: Regulations governing the calculation, allocation, and distribution of cooperative earnings to members based on patronage
Tax Treatment Regulations: Rules governing cooperative tax status, member taxation, and proper handling of patronage dividends for tax purposes
