{"title":"为社会企业设计法律工具:问题发现练习","authors":"Aurélien Loric","doi":"10.7916/D8K64HGC","DOIUrl":null,"url":null,"abstract":"Social entrepreneurship is at the juncture of creative capitalism and social innovation. It aims at combining the best of two sectors, and thus is cramped in the traditional vehicles designed for either world in isolation. Although the social bottom line of these enterprises can usually meet the broad charitable purpose requirement of the Internal Revenue Code, tax-exempt vehicles have proven to be unable to hose the financial one. Conversely, the advantages of for-profits stem from their flexibility, but their failure to receive funding from tax-exempts and the lack of a social enterprise brand have made it necessary to design new vehicles. Columbia Law School LL.M. Degree Candidate, ‘13 2013] DESIGNING A LEGAL VEHICLE FOR SOCIAL ENTERPRISES: 101 AN ISSUE SPOTTING EXERCISE","PeriodicalId":368484,"journal":{"name":"Columbia Journal of Tax Law","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Designing a Legal Vehicle for Social Enterprises: An Issue Spotting Exercise\",\"authors\":\"Aurélien Loric\",\"doi\":\"10.7916/D8K64HGC\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Social entrepreneurship is at the juncture of creative capitalism and social innovation. It aims at combining the best of two sectors, and thus is cramped in the traditional vehicles designed for either world in isolation. Although the social bottom line of these enterprises can usually meet the broad charitable purpose requirement of the Internal Revenue Code, tax-exempt vehicles have proven to be unable to hose the financial one. Conversely, the advantages of for-profits stem from their flexibility, but their failure to receive funding from tax-exempts and the lack of a social enterprise brand have made it necessary to design new vehicles. Columbia Law School LL.M. Degree Candidate, ‘13 2013] DESIGNING A LEGAL VEHICLE FOR SOCIAL ENTERPRISES: 101 AN ISSUE SPOTTING EXERCISE\",\"PeriodicalId\":368484,\"journal\":{\"name\":\"Columbia Journal of Tax Law\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Columbia Journal of Tax Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.7916/D8K64HGC\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Columbia Journal of Tax Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.7916/D8K64HGC","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Designing a Legal Vehicle for Social Enterprises: An Issue Spotting Exercise
Social entrepreneurship is at the juncture of creative capitalism and social innovation. It aims at combining the best of two sectors, and thus is cramped in the traditional vehicles designed for either world in isolation. Although the social bottom line of these enterprises can usually meet the broad charitable purpose requirement of the Internal Revenue Code, tax-exempt vehicles have proven to be unable to hose the financial one. Conversely, the advantages of for-profits stem from their flexibility, but their failure to receive funding from tax-exempts and the lack of a social enterprise brand have made it necessary to design new vehicles. Columbia Law School LL.M. Degree Candidate, ‘13 2013] DESIGNING A LEGAL VEHICLE FOR SOCIAL ENTERPRISES: 101 AN ISSUE SPOTTING EXERCISE
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