This document discusses the role of cooperatives in tourism development. It outlines that physical, policy, and community preparation are needed before extensive marketing. Cooperatives have partnered with local governments and communities to build tourism infrastructure like hotels, convention centers, and industrial zones. Cooperatives are described as "tourism multipliers" and the "backbone of the local economy" since they allow for shared ownership and benefits across communities. The document advocates for cooperatives to invest in tourism-related businesses, citing benefits like linkages within communities, exemptions from some taxes, and supporting public service. It concludes that successful, sustainable tourism requires leadership, an open business environment, vision, and empowering local people - the "formula" or love.