Section 88, social enterprise and impact Investing. 7 April 2022

Host group
Host Left
Hosted by
STEP Hong Kong
Event Type
Web Event

Doing good is no longer the exclusive premise of charities. Increasingly we hear terms like social enterprises and B Corps.

Likewise philanthropic giving is no longer limited to the tool of donation. We are seeing growing interest in impact investing, which in turn drives a growing diversity of innovative structures or approaches that can receive impact investment, from social impact bonds to blended finance.

Each of these new structures or approaches or tools may require some innovative legal setup. What's the legal environment for these different structures in Hong Kong? And what does the IRD Tax Guide for Charities say about impact investment?

In this webinar we cover:

  • Intro to S.88 tax exempt status for charities
  • Impact organisations: charities, social enterprises, B Corps
  • Impact investing: program-related investing (PRI) versus mission-related investing (MRI), social impact bonds, blended finance
  • Trade or business? What does IRD Tax Guide for Charities say about charities engaging in trade or business
  • Investment activities? What does IRD Tax Guide for Charities say about impact investing

The Speaker:

  • Tze-wei Ng, Solicitor - Stephenson Harwood, Hong Kong.

 Please share this with any of your colleagues who may wish to join.

Cost group
Event Cost
18:00 HKT
Sheena Few
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