This material acts as a main reference tool for coop leaders and members, as well as legislators and other people interested in the workings of  a cooperative. It compiles all the codified sections and articles of Republic Act 9520 of the Philippine Cooperative Code of 2008. The Republic Act, in its constitution, aims to enable and empower cooperatives in doing their mission, vision, and goals for their members and their communities. The Act also seeks to protect and regulate these organizations, in terms of their internal and external interactions and affairs. The law itself includes a number of articles that cater to the various settings and matters of the cooperatives like definition of organization and registration, membership, responsibilities, rights and privileges of the cooperative, insolvency or dissolution of cooperatives, audit, and many more. Moreover, the book also stipulates the section of the Act that requires all government agencies of multiple sectors and branches to provide any kind of assistance to the cooperatives. It also provides a rundown of implementing rules and regulations which may be mandated or enforced by the branch of the government responsible on cooperative matters like the Cooperative Development Authority.