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Creating A Tax Space For Social Enterprise, Lloyd Hitoshi Mayer
Creating A Tax Space For Social Enterprise, Lloyd Hitoshi Mayer
Lloyd Hitoshi Mayer
While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars and policymakers are beginning to ask whether it is either necessary or desirable to modify existing tax provisions to better accommodate social enterprise: that is, whether to create a …