| Rural Cooperative Credit Society | Urban Co-operative Credit Society |
| 1. The rural cooperative credit society functions in a village and the farmer are generally its members. | 1. Urban co-operative credit society functions in a town and mostly its members are residents of that town. |
| 2. The liability of the members is unlimited. | 2. The liability of the members is limited. |
| 3. The profits are not distributed and if at all they are distributed the quantity is very small. | 3. The profits are distributed and only 25 per cent of the profits have to be kept in reserve funds. |
| 4. Only a few employees are paid salary and the rest are unpaid. | 4. Comparatively more employees are paid salary |
| 5. The circulation of shares is very nominal. | 5. The shares remain in circulation in good quantity. |
| 6. The objective of these societies is to give economic help to the farmers. | 6. The objective is to give financial assistance to poor labourers artisans etc. of the town. |
