S88, Social Enterprise and Impact Investing

Likewise philanthropic giving is no longer limited to the tool of donation. We hear impact investing, and also 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?