The material is a website textbook on the legal organizations of firms which are cooperatives and mutual firms. The book consists of five chapters of a textbook, plus a preface, introduction, and glossary. Each chapter contains a pedagogical aid – boxed exhibits with examples, explanations, descriptions, schematic diagrams, or details of chapter terms and content, definitions that are designed to be set off from the main body of the text, a chapter summary and references for the chapter. The textbook is designed to be used along with an instructor’s own material, and a teaching manual. The text is suitable for an introductory, core course. The text is free.