Cooperatives registered under [the Cooperative] Code may derive their capital from any or all of the following sources: (1) Member’s share capital;
(2) Loans and borrowings including deposits;
(3) Revolving capital which consists of the deferred payment of patronage refunds, or interest on share capital; and
(4) Subsidies, donations, legacies, grants, aids and such other assistance from any local or foreign institution whether public or private: Provided, That capital coming from such subsides, donations, legacies, grants, aids and other assistance shall not be divided into individual share capital holdings at any time but shall instead form part of the donated capital or fund of the cooperative.
Upon dissolution, such donated capital shall be subject to escheat.
Chapter VIII, Art. 72
Rep. Act No. 9520
February 17, 2009