The research aims to examine cooperatives as a distinct organizational form of economic activity and identify the peculiarities of holding them accountable. The intention is to formulate directions for changes in Russian legislation that will help eliminate gaps and contradictions in cooperation. Drawing on judicial practice and court explanations, the authors identify the features of the legal regulation of corporate responsibility for cooperatives. The research reveals general theoretical and practical problems of applying responsibility in cooperation. To ensure uniform legal regulation of cooperative activities, it is necessary to develop a unified act encompassing various sectors of cooperation and considering the commercial and non-commercial nature of these activities. The research identifies the peculiarities of holding cooperatives accountable and proposes a mechanism ensuring the enforceability of obligations, using the example of an agricultural cooperative. The examination of various types of cooperatives reveals complex, contradictory, and insufficient legal regulation of cooperation. The absence of a unified act regulating the activities of cooperatives, as well as the lack of specificity in the Civil Code of the Russian Federation regarding the corporate rights of cooperative members, determined the uniqueness of the research findings. The obtained results consider the market needs for goods, works, and services in the extensive area of cooperation. The authors pay special attention to non-profit consumer cooperatives that effectively engage in entrepreneurial production activities, suggesting it might be expedient to allow the distribution of income from such activities among members to guarantee the fulfillment of obligations to the cooperative’s creditors.