Research Handbook on Not-For-Profit Law
Show Less

Research Handbook on Not-For-Profit Law

Edited by Matthew Harding

This Research Handbook provides a comprehensive overview of scholarship on not-for-profit law. The chapters, written by world leading experts, explore key ideas and debates in relation to: theories of the not-for-profit sector, the composition and scope of that sector, not-for-profit organisations and the constitution, the legal conception of charity, the tax treatment of not-for-profit organisations and the regulation of not-for-profits. The book serves to represent not-for-profit law as a field of academic inquiry, and to point the way to future research in that field.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 7: The boundary between the not-for-profit and business sectors: social enterprise and hybrid models

Benjamin M Leff


This chapter reviews the boundary between not-for-profits and the commercial sector. It argues that we ought to evaluate the legal treatment of the boundary with not only the tax concessions afforded to not-for-profits in view, but also the value associated with the not-for-profit brand. Thus, the chapter observes that when thinking about new legal forms enabling social enterprise, we should assess the risk that such forms might generate confusion in relation to the boundary between commercial and not-for-profit spheres. Confusion seems especially likely in circumstances where social enterprise forms are largely beyond the regulatory scrutiny of the state, circumstances that obtain in relation to Benefit Corporations and Social Purpose Corporations in the United States.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information

or login to access all content.