Social and Solidarity Economy in Lyon Plexus Avocats Law Firm
The social and solidarity economy encompasses organizations whose purpose goes beyond profit: associations, mutual societies, cooperatives (CSCIs, WCs), foundations, endowment funds, and commercial enterprises operating within the SSE sector.
These organizations are subject to their own legal, tax, and governance rules, requiring a level of expertise that few business law firms have genuinely developed.
Elsa Lourdeau, a member of the Lyon Bar’s SSE Commission, has nearly ten years of experience advising these organizations on complex and highly specialized matters.
SSE: A Specific Legal Framework
The Social and Solidarity Economy is not simply an ethical positioning; it is a defined body of law, shaped by the SSE Act of July 31, 2014 (also known as the Hamon Law), and still evolving.
Associations, cooperatives, endowment funds, foundations, mutual societies, and commercial enterprises operating within the SSE are subject to distinct legal frameworks, each with its own statutory, tax, and governance requirements.
For the leaders of these organizations, working with a lawyer who genuinely understands these specific legal frameworks is essential to ensuring legal security, not simply an added convenience. An inaccurate corporate purpose, incomplete articles of association, or poorly structured governance can undermine an organization that its founders have spent years building. And above all, it is essential to build a coherent ecosystem. The creation of an NPO often takes place within an ecosystem of existing organizations that are expected to work together. Legal compliance must be designed in light of the ecosystem as a whole and the project’s overall business model, including requirements relating to the absence of preferential relationships and disinterested management.
Plexus Avocats advises these organizations at every stage of their development: formation, structuring, growth, transformation, exceptional transactions, and dispute resolution.
Associations, Foundations, & Endowment Funds
Legal Formation & Structuring
Compliance, Non-Profit Oraganization, & Public Interest
Tax Treatment of Charitable Giving and Donations
Cooperatives: CSCIs, WCs & Cooperatives Governed by the 1947 Law
The CSCI: Cooperative Society of Collective Interest
The Cooperative Society of Collective Interest (CSCIs) is a hybrid legal organization that brings employees, beneficiaries, private-sector partners, and local authorities together within a single organization. Its multi-society governance makes it a particularly suitable tool for territorial projects with a strong collective impact: community hubs, food-related projects, work-integration social enterprises, and cultural activities. CSCIs are also well suited to projects aimed at developing an industry or sector, whether through the emergence of a new sector, the reindustrialization of an existing one, or the revival of a sector that has disappeared.
Setting up a CSCI requires clearly defining the different member categories, drafting tailored articles of association, and establishing democratic governance. The organization must also meet the SSE criteria set out in the Hamon Law, including, in particular, restrictions on speculation on the value of shares and the non-distributable nature of reserves.
Elsa Lourdeau advises cooperative founders and their member groups in choosing the right model, from the initial setup through the drafting of the full set of legal documents required to launch the organization’s activities (articles of association, cooperative bylaws, contracts, members’ agreement, etc.).
The WC: Worker Cooperative
The Worker Cooperative (WP) gives employees majority ownership of the capital and majority control over decision-making. It is frequently used for business transfers, particularly when the outgoing business owner wishes to preserve jobs and pass on the business they have built on fair terms for their employees.
Converting an SARL or SAS into a WC is a complex process involving business valuation, financial structuring, amendments to the articles of association, and approval by the Confédération Générale des SCOP (CGSCOP).
Plexus Avocats advises founders and business buyers on these transactions, as well as SCOP leaders on their day-to-day governance matters: meeting notices, amendments to the articles of association, capital transactions, and disputes between members.
SESU Accreditation: Official Recognition to Support Your Financing
The Solidarity Enterprise of Social Utility (SESU) accreditation, granted by the DREETS, provides access to dedicated sources of solidarity-based financing, including employee solidarity savings schemes, impact investment funds, and specialized investors. It also enables commercial companies with a strong social purpose to be officially recognized as part of SSE.
To obtain it, the organization must demonstrate that its pursuit of profit is limited (including restrictions on the highest levels of remuneration and the requirement for non-distributable statutory reserves), that its social purpose is central to its activities, and that its articles of association contain the required provisions (including democratic governance). An SESU application should ideally be prepared with the support of an experienced legal advisor, as an inadequately prepared application may be rejected or delayed.
Elsa Lourdeau advises clients throughout the process, from assessing eligibility through to filing the application with the DREETS.
Lyon-Based Expertise, Recognized by the Bar
Plexus Avocats is located at 1 Quai Jules Courmont in the 2nd arrondissement of Lyon. Elsa Lourdeau is a member of the SSE Commission of the Lyon Bar and of the Associations and Foundations Commission of ACE (Association des avocats conseils d’entreprises).
This dual membership reflects a genuine commitment to the sector and provides access to specialist networks and expertise that directly benefit clients.
The firm operates nationwide. Elsa Lourdeau works in both French and English (LL.M., King’s College London), an asset for organizations working with international partners, foreign foundations, or on cross-border matters.
Your Project Deserves Legal Advice That Understands What’s at Stake
Whether you are setting up an SSE organization, adapting its governance, preparing an accreditation application, or dealing with a dispute, Plexus Avocats is available for an initial consultation.
The first meeting is about understanding your situation and your project—not about charging you.
Frequently Asked Questions
What is the difference between a CSCI and a WC?
The CSCI (Cooperative Society of Collective Interest) allows several stakeholder groups to become members—including employees, beneficiaries, private-sector partners, and local authorities—and aims to deliver a social purpose rooted in a specific territory.
The WC (Worker Cooperatives) gives employees majority ownership and control, with an integrated governance model. The WP is often used for business takeovers by employees, while CSCIs are well suited to multi-stakeholder projects with a strong local focus or to the development of an industry or sector. The choice between the two depends on the composition of the membership, the business model, and the organization’s governance objectives.
Elsa Lourdeau advises clients in making this key strategic choice in Lyon.
How to obtain SESU accreditation for an organization in Lyon?
SESU accreditation is granted by the DREETS (formerly DIRECCTE) upon application. The requirements are cumulative: the organization must have a primary social purpose set out in its corporate purpose, limit its pursuit of profit (including by capping the highest levels of remuneration at a ratio of 1:7), and have articles of association that comply with regulatory requirements. The application must include the articles of association, the accounts for the two most recent financial years, and a statement outlining the organization’s social purpose.
Elsa Lourdeau advises clients on eligibility assessments and application preparation in Lyon and throughout France.
Can an endowment fund receive tax-advantaged donations?
Yes. Endowment funds may receive donations that qualify for a tax reduction: 66% of the donation amount for individuals (Article 200 of the French General Tax Code) and 60% for companies (Article 238 bis), provided that the fund serves a public-interest purpose and is managed on a non-profit basis. Its purpose must be clearly defined in the articles of association.
If there is any uncertainty about eligibility or in the event of a tax audit, Elsa Lourdeau advises the organization’s leaders on their situation and the corrective measures to be taken.
What legal structure should you choose for a collective-impact project in Lyon?
The answer depends on several factors: the nature of the activity (profit or non-profit), who is involved in carrying the project forward (individuals, local authorities, or companies), funding needs, governance objectives, and the project’s time horizon. Associations, CSCIs, WPs, mission-driven SASs, and endowment funds: each structure has its own advantages, constraints, and tax implications.
Elsa Lourdeau assesses your specific situation and helps you choose the legal structure best suited to your project.
Does Plexus Avocats handle disputes within SSE Organizations?
Yes. Internal disputes within an SSE organization—whether between members of an association’s executive board, between cooperative members, or within a foundation’s board of directors—are sensitive situations that can undermine the organization’s financial stability. Elsa Lourdeau intervenes at an early stage to seek an amicable resolution, during pre-litigation, or to represent clients in litigation.
Mediation and other forms of amicable dispute resolution are systematically considered before court proceedings are initiated.
How much does a lawyer charge an SSE or non-profit organization?
Legal fees are agreed upon between the lawyer and the client. Plexus Avocats charges legal fees either on an hourly basis or at a fixed rate, depending on the nature of the assignment. The fee arrangement is agreed upon in advance in a transparent fee agreement.
An initial consultation helps define the scope of the assignment and establish a realistic estimate. The organization’s size and resources are taken into account when agreeing on the fee arrangement.