“…Regardless of the argument between those who view cooperatives as business oriented organizations aiming to maximize profit like common businesses (see, for instance Robotka, 1957;Helmberger & Hoos, 1962;Roy, 1969;Frederickson, 1985) and those for whom cooperatives are part of the nonprofits (Abrahamsen, 1976;Gui, 1991;Barbetta, 1997;Quarter et al, 2003 and many others), the notion of nonprofit was recently seen as applying to all forms of organizations that perform according to the aforementioned criteria of the social enterprise (Fiorentini, 2002). This was not the approach of the John Hopkins University's research on the Third Sector (Salamon & Anheier, 1994) which decided to exclude the cooperatives on the ground that they 'distribute profits' .…”