Resources for Worker Cooperatives & Democratic Firms

There are four core texts that every democratic corporation should read and understand. The first provides a brief overview of what a worker co-op is, the second deals with the legal structure that enables a democratic corporation to exist, the third addresses how a democratic corporation should be governed (as opposed to democratic management); and finally, how accounting works in a co-op using a system of internal capital accounts. For those interested in a much more detailed treatment of many of these issues, especially the legal framework, see also the Democratic Corporation: The ICA Model By-Laws for a Worker Cooperative. Other resources and legal forms can be found below. To see all of ICA’s publications, please visit our Resource Library.

The Framework for Democratic Control

Democratic Governance

Internal Capital Accounts

Frequently Asked Questions About Employee Ownership

What is a Worker Co-op? (pdf)

Considerations for Designing a Governance System:

Board Committees:

Check list for Articles of Incorporation

Taxation of Worker Cooperatives by Peter Pitigoff

ICA Model By-Laws (One Class of Stock)

ICA Model By-Laws (Two Classes of Stock)

Annotated By-Laws

Sample Articles of Incorporation

Articles of Incorporation Checklist

By-Laws Checklist

Sample Qualified Written Notice of Allocation

Sample Non-Qualified Written Notice of Allocation

Employment Matrix

Choice of Entity (DAWI)

Indivisible Reserves

Resources for Business Strategy

Considerations for the Design of Governance Systems