Borrowing rate for the credit union is a source of income to cover the administrative costs. All excess funds are returned to members in the form of dividends on savings. The difference between credit unions and banks is clearly is apparent when comparing the structure of assets and liabilities of credit unions and banks. The main activities of credit unions, aimed at the organization of mutual aid and social support of citizens is not intended to profit. Credit unions are financial institutions, financial cooperatives of citizens, and in this capacity they are above all associations of people, not unification of capitals, which is typical, for example, for public companies. The right to use the services of the credit union have only its members. Credit Union - a non-profit financial institution specialized in mutual financial assistance by providing savings and credit services to their members. Credit Union - one of the most attractive financial institutions for the public being a non-profit alternative to banks.