Guide: For social enterprises and non-entrepreneurial legal entities

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The Civil Society Institute has published a guide for social enterprises and non-entrepreneurial legal entities.

Legislative acts of Georgia do not recognize such terms as a social enterprise and social entrepreneurship, however, there are entities that operate in Georgia and carry out social entrepreneurship. Interested people have the opportunity to carry out social entrepreneurship both via setting up a legal entity under private law and taking into account an established international experience. A social enterprise refers to those legal entities under private law that are functionally considered to be social enterprises and economic activities of which imply primarily the achievement of social goals. According to the legislation of Georgia, civil society organizations, which are meant to be non-entrepreneurial (non-commercial) legal entities, along with their main activity are authorized to perform any activity that is not prohibited by law, including an ancillary entrepreneurial activity. As a matter of fact, an ancillary entrepreneurial activity may or may not be that of a social entrepreneurial nature. This guide is intended for both social entrepreneurs and non-entrepreneurial (non-commercial) legal entities.

The guide covers issues related to legal management, financial accounting-accountability, and tax administration of legal entities under private law.

The guide is developed by the Civil Society Institute (authors: Levan Paniashvili, Chief Lawyer of the Institute, Davit Tivishvili, Financial Manager of the Institute) in collaboration with Social Enterprise Alliance and with the support of the International Center for Non-for-Profit Law (ICNL).