Page 191 - Social Enterprise A New Business Paradigm for Thailand

• Donations made through electronic donation systems to the Thai Red Cross Society or
147
designated foundations , from January 1, 2023, to December 31, 2024 148
• Donations made through electronic donation systems to the Sports Authority of Thailand,
provincial sports committees, the Department of Physical Education, authorized sports
associations, the National Sports Development Fund, or sports associations with “of Thailand”
in their name, from January 1, 2023, to December 31, 2024 149

6.4 Social Enterprise Promotion Law

The promotion of social enterprises in Thailand took concrete shape in 2010 when the
government launched the Social Enterprise Master Plan 2010–2014 and established the Office of
National Social Enterprise Promotion under the Health Promotion Fund regulations. In 2019, the
government enacted the Social Enterprise Promotion Act, B.E. 2562 (2019), to further encourage

the growth of social enterprises by introducing support measures for registered social enterprises
and creating the Office of Social Enterprise Promotion (สวส) to assist and develop both social
enterprises and social business groups.

This section summarizes the key provisions of the Act, as well as related subordinate legislation
issued to implement it.

6.4.1 Social Enterprise Promotion Act, B.E. 2562 (2019)

1. “Social Enterprise” and “Social Business Group”

Under the Act, a Social Enterprise refers to a company, registered partnership, or other legal entity
established under Thai law that engages in the production or distribution of goods or services,
with social objectives as its primary purpose, and is registered under this Act. A Social Business

Group refers to an individual, group of individuals, community, or legal entity established under

147 “Foundation” under this Royal Decree means (1) Chulabhorn Foundation, (2) Bhattarathamaharachanusorn
Foundation under the Patronage of Her Royal Highness Princess Chulabhorn Walailak, (3) Siriraj Cancer Center
Foundation, (4) Children’s Hospital Foundation, (5) Phramongkutklao Hospital Foundation under the Patronage of
Her Royal Highness Princess Maha Chakri Sirindhorn, (6) Rajavithi Hospital Foundation, (7) Hospital for Tropical
Diseases Foundation under the Patronage of Her Royal Highness Princess Galyani Vadhana, (8) Queen Sirikit Naval
Hospital Foundation under the Royal Patronage, (9) Suandok Hospital Foundation, Faculty of Medicine, Chiang Mai
University, (10) Neurological Institute Support Foundation, (11) Somdet Phra Pinklao Hospital Foundation, and (12)
Siriraj Foundation.
148 Royal Decree issued under the Revenue Code on Tax Exemption (No. 771), B.E. 2566 (2023), given on August 12,
2023.
149 Royal Decree issued under the Revenue Code on Tax Exemption (No. 771), B.E. 2566 (2023), given on August 12,
2023.
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