There are several legal structures that social enterprises can adopt to achieve their social missions. An unincorporated association has no separate legal identity and members are personally liable for debts. A company limited by guarantee limits members' liability to their contributions and offers more legal protections. Industrial and provident societies like co-operatives and community benefit societies also provide limited liability and some qualify for tax reductions. Community interest companies must pass a community interest test but have light regulation and flexibility. Mixed models also exist, blending different structures.