Author: CS Bhavesh Chheda
Published in: Taxmann
The Social Stock Exchange (SSE) provides a platform for Not-for-Profit Organizations (NPOs) to raise funds in a structured and transparent manner. NPOs can issue instruments such as Zero Coupon Zero Principal (ZCZP) securities to attract investors who are interested in social impact rather than financial returns. Registration with SSE is mandatory for fundraising, and organizations must comply with eligibility and disclosure requirements to ensure transparency and accountability. SSE aims to bridge the gap between social enterprises and investors, enabling better access to capital for social causes while promoting governance, reporting, and long-term sustainability of NPOs.
