This document provides an introduction to legal structures for social enterprises. It notes that there is no agreed definition of a social enterprise, but the DTI defines it as a business with primarily social objectives whose surpluses are reinvested in the community rather than maximizing profit for shareholders. The document states that a social enterprise is defined by its purpose and effect, not its legal structure, and the structure adopted should reflect the specific needs of the enterprise. It does not provide comprehensive legal statements and advice should be sought on tax and financial issues for a particular social enterprise.