Legal Series

The first of its kind, the NESsT Legal Series consists of country-specific guides to help practitioners and policymakers understand the legal/regulatory framework for social enterprise in their country, how such activities will affect their legal status, how such income should be reported and taxed.

With extensive input from lawyers, accountants, nonprofit practitioners, and tax specialists, each guide provides an assessment of: 1) what the current law states about social enterprise; 2) how the current law is/has been interpreted; 3) effects of the law on the social sector; and 4) recommendations for improving the law and for creating a more enabling environment for social enterprise. NESsT Legal Guides are approximately 25-50 pages in length.

“[The NESsT legal guides are] valuable not only for the CSO sector itself but also for researchers and academics, as well as practitioners and parliamentarians who may be looking at law reform proposals. This is a highly worthwhile project, and NESsT is to be congratulated for pursuing it.”
- International Journal of Civil Society Law (Volume 1-1).


NESsT Legal Series

NESsT social enterprise legal guides are currently available for the following countries: Argentina, Brazil, Chile, Colombia, Croatia, Czech Republic, Hungary, Ecuador, Peru, Romania.