COOPERATIVE AGRICULTURE IN FLORIDA "In order to be a true cooperative, however, the de- cisions emphasize that there must be a legal obligation on the part of the association, made before the receipt of income, to return to the members on a patronage basis. all funds received in excess of the cost of the goods sold. Such an obligation may arise from the association's arti- cles of incorporation, its by-laws, or some other contract." Filling machines at a citrus concentrate cnners' cooperative in Lake Wales.