The statutory laws of all States and the District of Columbia were searched for statutes designed for cooperative incorporation. Statutes available for incorporation of farmer cooperatives were identified. At least one such cooperative incorporation statute was found for every State, and a total of 85 statutes were chosen for analysis in this report. A detailed and comprehensive set of more than 300 topics addressed by the various statutes was developed. This report is a comparative analysis of all 85 statutes for each of the 300 topics.