Section 88, social enterprise and impact Investing 2022 | Society of Trust & Estate Practitioners (STEP) | 6 April 2022 | Web Event
Venue
What is Qwoted?
Qwoted is a free expert network: we help reporters connect with experts & we help those same experts build relationships with top reporters.
| Event Date |
Thu Apr 7 UTC (over 2 years ago)
In your timezone (EST): Wed Apr 6 8:00pm - Wed Apr 6 8:00pm |
| Location | Web Event |
| Region | All |
Details
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
Speakers
2022 Speaker
Tze-wei Ng
Solicitor - Stephenson Harwood, Hong Kong