Document Type
Article
Publication Date
Summer 2015
ISSN
0019-6665
Publisher
Indiana University School of Law - Bloomington
Language
en-US
Abstract
The emerging consensus among scholars rejects the notion of tax breaks for social enterprises, concluding that such prizes will attract strategic claimants, ultimately doing more harm than good The SE(c)(3) regime proposed by this Article offers entrepreneurs and investors committed to combining financial returns and social good with a means of broadcasting that shared resolve. Combining a measured tax benefit for mission-driven activities with a heightened burden on shareholder financial gains, the revenue-neutral SE(c)(3) regime would provide investors and funding platforms with a low-cost means of screening out "greenwashed" ventures.
Recommended Citation
Dana Brakman Reiser & Steven Dean,
SE(c)(3): A Catalyst for Social Enterprise Crowdfunding
,
in
90
Indiana Law Journal
1091
(2015).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/3411
