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Flexible purpose corporation
A flexible purpose corporation is a class of corporation in California lacking a profit motive when pursuing a social benefit defined in its charter. A flexible purpose corporation differs from a Benefit corporation in that it targets for-profit entities seeking traditional capital market investment.〔(【引用サイトリンク】url=http://www.law.berkeley.edu/files/bclbe/Berkeley_Handout_1182011_-_1.pdf )〕
== History ==
Flexible purpose corporations were established in California S.B 201, which was signed into law on October 9th and became effective January 1, 2012.〔(【引用サイトリンク】url=http://californiabusinesslaw.blogspot.com/2012/01/california-flexible-purpose-benefit.html )〕
In California, "The amendment, S.B. 1301, changes existing law (found under Corporations Code Sections 2500-3503)〔http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140SB1301〕 to emphasize the social-purpose nature of the FPC, most notably by changing its name to the “Social Purpose Corporation.” S.B. 1301 takes effect on January 1, 2015. On that date, existing FPCs will automatically continue their existence as SPCs.〔http://www.lawforchange.org/NewsBot.asp?MODE=VIEW&ID=6384〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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