Mixing Mission and Business: Does Social Enterprise Need a New Legal Approach?

Mixing Mission and Business: Does Social Enterprise Need a New Legal Approach? (23 pages, PDF) suggests that a broad range of social-enterprise organizations are combining philanthropy with traditional business practices to advance social causes. Written by former Chronicle of Philanthropy reporter Thomas Billitteri for the Aspen Institute's Nonprofit Sector and Philanthropy Program, the report is the result of a roundtable discussion the program convened to address whether new legal and tax approaches are needed to accommodate social-enterprise organizations, which often have to contend with tax regulations that do not recognize their social contributions.