805 ILCS 317/10
In this Act:
"Candidate" means a worker who is being considered for membership in a worker cooperative, as defined in the cooperative association's articles or cooperative agreement .
"Collective worker cooperative" means a limited worker cooperative association that only has one class of members consisting of worker-members who manage all of the affairs of the limited cooperative association. If an association's articles of organization or cooperative agreement provides that it is a collective worker cooperative, then all of the members shall be deemed managers.
"Distribution" means a transfer of money or other property from a limited worker cooperative association to a member because of the member's financial rights or to a transferee of a member's financial rights.
"Investor member" means a person who holds a financial interest in a limited worker cooperative association. An investor member is either not required or not permitted by the articles or cooperative agreement to conduct patronage with the association in the member's capacity as an investor member in order to receive or retain the member's interest.
"Limited worker cooperative association" or "association" means an association organized under this Act.
"Member" means any person who, pursuant to a specific provision of a limited worker cooperative association's articles or cooperative agreement , has the right to vote for the election of a manager or managing member , or possesses any proprietary interests in the limited worker cooperative association.
"Patron member" means a member of a limited worker cooperative association that is required or permitted by the association's articles or cooperative agreement to conduct patronage with an association in the member's capacity as a patron member.
"Patronage" means business transactions between a limited worker cooperative association and a person that entitles the person to receive financial rights based on the value or quantity of business done between the association and the person. The patronage of worker-members may be measured by work performed, including, but not limited to, wages earned, number of hours worked, number of jobs created, or some combination of these measures.
"Worker cooperative" means a limited worker cooperative association formed under this Act where all patron members of an association are natural persons whose patronage consists of labor contributed to or other work performed for the limited worker cooperative association.
"Worker" means a natural person contributing labor or services to a worker cooperative.
"Worker-member" means a natural person who is a member of an association formed under this Act whose patronage consists of labor contributed to or other work performed for the limited worker cooperative association.
"Written notice of allocation" is defined as in 26 U.S.C. 1388 or its successor.
805 ILCS 317/10