“What is a Social Enterprise?” is an issue of the Bulgarian Center for Not-for-Profit Law (BCNL), prepared with the financial help of the European Union under the PHARE “Civil Society Development” 2002 program.

The aim of the analysis is to clarify and examine the legal arrangements for development of social enterprises in Bulgaria. The publication provides a definition for a social enterprise and discusses relevant legal figures. The edition is designed in question-answer format. A useful and basically explained definition is provided for each of the important themes concerning the status and legal frame for operation of social enterprises in Bulgaria.

All definitions in the material are provided based on the analysis of relevant legal regulations and the general understanding for social enterprise as imposed by the practice: the social enterprise is an economic activity with an explicate social effect carried out by an NGO or its business subsidiary that targets particular groups of people – disabled and socially isolated in its broadest meaning.

The edition of BCNL presents the legal environment for the services and activities carried out by social enterprises.

In separated sections problematic topics such as the legal mechanisms for public funding, the taxation of social enterprises, the fundraising opportunities, etc are discussed.

The authors of the issue believe that the present review, based on the legal environment and practical standards for social enterprises in Bulgaria, targeted to a different society groups, will give a relevant explanation to all concrete problems relating the existence and function of the social enterprise.