Stored in this Portal

As defined by the Center for Disease Control (CDC), child sexual abuse is any sexual activity with a child where consent is not or cannot be given. This includes sexual contact that is accomplished by force or threat of force, regardless of the age of the alleged victims, and all sexual conduct between an adult and a child, regardless of whether there is deception or the child understands the sexual nature of the activity.

Cooperative tax rules are a logical combination of the unique attributes of a cooperative and the income tax scheme in the Internal Revenue Code. The single tax principle is applied to earnings from business conducted on a cooperative basis in recognition of the special relationship between the members and their cooperative associations. Cooperatives have been granted a certain degree of flexibility in their financial and tax planning and should exercise their options effectively to maximize benefits for members.

Cooperatives as distinct forms of business rely upon members to work together towards collective goals. Trust lies at the heart of cooperation and provides the basis for communication that is essential for members to seek mutual benefit. Ethics provides the foundation for trust that must be present for cooperation to occur. This report explains why ethics is important to the success of cooperatives and what boards of directors and managers can do to strengthen it. Emphasis upon ethical business conduct may help distinguish cooperatives from other types of business while at the same time reinforcing membership commitment and loyalty.