One area where cooperatives supposedly differ from corporate capitalism is their higher level of concern for the community beyond its membership base. ICA seventh principle is thus “concern for community.” Philippine cooperative law mandates cooperatives to allot at least three percent of their yearly net surplus for community development funds (CDF). This study presents how cooperatives build and use their CDF and determine their constraints in conducting community projects. It used data from a mailed survey and annual performance reports. Findings indicate high compliance in allocating for CDF but a relatively low actual utilization rate, especially among small cooperatives. Actual CDF spending is highly positively associated with total assets, net surplus, cooperative size, and the total number of cooperative members. Common projects implemented are mostly in the area of education, health, and the environment. Perceived challenges in implementing community development projects include limited funds, lack of member-participation, poor coordination with partner organizations, and lack of a concrete plan for using CDF. The study recommends strengthened support for cooperatives to plan for intentional CDF use through capacity building on project planning and management, more functional monitoring and evaluation of development plans, and social audit reports, and further impact research.

合作社与公司资本主义不同的一个领域是他们对社区的关注超出了其会员基础。因此，ICA的第七条原则是“关注社区”。菲律宾合作社法要求合作社将其年度净盈余的至少百分之三分配给社区发展基金（CDF）。这项研究介绍了合作社如何建立和使用其CDF并确定其在开展社区项目中的约束条件。它使用了邮寄调查和年度绩效报告中的数据。调查结果表明，在分配CDF方面符合性很高，但实际利用率相对较低，尤其是在小型合作社中。CDF的实际支出与总资产，净盈余，合作社规模以及合作社成员总数高度正相关。实施的共同项目主要在教育，卫生和环境领域。实施社区发展项目时所面临的挑战包括：资金有限，缺乏成员参与，与合作伙伴组织的协调不力以及缺乏使用CDF的具体计划。该研究建议通过项目计划和管理方面的能力建设，对发展计划进行更多功能性的监测和评估，社会审计报告以及进一步影响研究，来加强对合作社计划有意使用CDF的支持。