Choose a Legal Structure
Whiriwhiria He Hanganga Ture
Your legal structure shapes how your social enterprise operates, earns income, and meets its mission. Common options include charitable trusts, incorporated societies, or companies with a social purpose. Choose one that aligns with your goals, funding needs, and governance approach—seek professional advice to get it right.
Legal Structures for Social Enterprises in NZ
Typical structures for Social Enterprise include:
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Trusts
- Incorporated Societies
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Limited Liability Companies (Ltd)
Charitable status can be applied for through any of these options.
Potential Benefits of Charitable Status:
- No tax on income
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Donors can get tax credits
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Builds public trust
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May help attract more funding
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Protects trustees’ personal assets (if set up as an incorporated trust)
Other legal options exist, we recommend talking to a lawyer if you’re considering something different.
Visit here Community Toolkit for more information.