54 STAT.] 76TH CONG. , 3 D SESS.-CH. 397-JUNE 19, 1940 (2) A return upon capital, within the limitations of section 22, may be paid upon share capital, or, if the bylaws so provide, upon the membership capital certificates of a nonshare association; but such return upon capital may be paid only out of the surplus of the aggre- gate of the assets over the aggregate of the liabilities (including in the latter the amount of the capital stock) after deducting from such aggregate of the assets the amount by which such aggregate was increased by unrealized appreciation in value or revaluation of fixed assets; (3) A portion of the remainder, as determined by the articles or bylaws, shall be allocated to an educational fund to be used in teach- ing cooperation, and a portion may also be allocated to funds for the general welfare of the members of the association; (4) The remainder shall be allocated at the same uniform rate to all patrons of the association in proportion to their individual patronage: Provided, That- (a) m the case of a member patron, his proportionate amount of savings returns shall be distributed to him unless he agrees that the association should credit the amount to his account toward the purchase of an additional share or shares, or additional member- ship capital; (b) in the case of a subscriber patron, his proportionate amount of savings returns may, as the articles or bylaws provide, be dis- tributed to him, or credited to his account until the amount of capital subscribed for has been fully paid; (c) in the case of a nonmember patron, his proportionate amount of savings returns shall be set aside in a general fund for such patrons and shall be allocated to individual nonmember patrons only upon request and presentation of evidence of the amount of their patronage. Any savings return so allocated shall be credited to such patron toward payment of the minimum amount of share or membership capital necessary for membership. When a sum equal to this amount has accumulated at any time within a period of time specified in the bylaws, such patron shall be deemed and become a member of the association if he so agrees or requests, and complies with any provisions in the bylaws for admission to membership. The certificates of shares or membership to which he is entitled shall then be issued to him. (d) if within any periods of time specified in the articles or bylaws, (1) any subscriber has not accumulated and paid in the amount of capital subscribed for i or (2) any nonmember patron has not accumulated in his individual account the sum necessary for membership; or (3) any nonmember patron has accumulated the sum necessary for membership but neither requests nor agrees to become a member, or fails to comply with the provisions of the bylaws, if any, for admission to membership, then the amounts so accumulated or paid in and any part of the general fund for non- member patrons which has not been allocated to individual non- member patrons shall go to the educational fund and thereafter no member or other patron shall have any rights in said paid-in capital or accumulated savings returns as such: Providedfurther, That nothing in this section shall prevent an association under this Act which is engaged in rendering services from disposing of the net savings from the rendering of such services in such manner as to lower the fees charged for services or otherwise to further the common benefit of the members: And provided further, That nothing in this section shall prevent an association from adopting a system whereby the payment of savings returns which would otherwise be distributed, shall be deferred for a fixed period of 487 Return upon capi- tal. Allocation to special funds. Allocation of re- mainder. Provisos. Distribution, etc., to member patrons. Distribution, etc., to subscriber patrons. Allocation to non- member patrons. Disposition of funds from subscriptions, etc., not fully paid in. Use ofsavings to ob- tain lower service fees, etc. Deferring payments of savings returns, etc.