A benefit corporation is a legal form of U.S. corporation established by state statutes that allows a business to prioritize a social objective over a financial bottom line. A benefit corporation may pursue stakeholder benefits and larger social interests over shareholder value maximization. In other words, benefit corporations are otherwise similar to standard for-profit businesses, e.g., they may make profits, may be shareholder-owned and may pay stock dividends.

A benefit corporation also establishes a public benefit purpose which cannot be changed or eliminated without a minimum of majority shareholder approval (and sometimes even two-thirds approval in some states).