Innowacyjność w przedsiębiorczości społecznej a ustawowy zakres filantropii i dobroczynności

The study focused attention on the fundamental issues of formal - legal philanthropy and charity as a background for the development of innovation in social entrepreneurship in Poland by referring to the foreign experience. The paper is generating the new knowledge in the field of the innovation in the social entrepreneurship including the latest trends. In addition, the work intends to answer the question referring to the basis for helping of the social needs, (indicated by statutorily specified activities which define the scope of philanthropy and charity) establishing the scope of philanthropy and charity, is determined by the ability to collect funds and tax benefits. Analysis attempts the comparison of legal concepts and organizational structure of social entrepreneurship as well philanthropic and charitable enterprises operating in Poland. The analysis attempts the comparison of legal concepts and organizational structure of social entrepreneurship, philanthropic and charitable enterprises operating in Poland (representing the European concept of social economy) and some Anglo-Saxon countries - the United Kingdom, the USA and Australia (allowing a wide range of on combining business with philanthropy).