Historically, credit unions were preceded by widespread development of credit cooperation in many countries of Europe and America. The difference between credit unions and banks is clearly is apparent when comparing the structure of assets and liabilities of credit unions and banks. Among the U.S. credit unions, there are three groups that differ in terms of assets, shareholders, and business services. Shareholders in corporate organizations are basic credit unions, besides the same union can be a shareholder of several corporate organizations. Credit Union - one of the most attractive financial institutions for the public being a non-profit alternative to banks.