Depends on the jurisidiction, but in the US there is a different form of tax treatment. For a non-profit, donations are deductible.
For a co-op (with some specific exceptions), it operates on a "not-for-profit basis towards its members" via the patronage mechanism. So, the "surplus" that would be "profit" in a capitalist firm is distributed among members essentially as a rebate pro-rated by use. Thus, in a #workercoop it is treated as ordinary income rather than a dividend.