British Columbia recently introduced the “Community Contribution Company”, a hybrid of for-profit business corporation and non-profit corporation without share capital. Its purpose is to allow limited investor returns within the context of a traditional for-profit company. This paper discusses the salient features of this new corporate structure, providing a balanced overview of its challenges and opportunities. It also reviews its various incarnations in other jurisdictions and outlines its potential uses in BC and Canada generally.

This paper was presented at the Advising Charities, Not-for-Profits, and Social Enterprises Seminar in November 2013.