DescriptionSocial enterprise is an emerging form of business, yet there is no unifying definition for the concept. Much of the literature on social enterprise consists of conceptual research seeking to define it, limiting theoretical development in the field. This dissertation is the first large-scale empirical study that develops a universal definition for social enterprise. A total of 115 social enterprises throughout the United States are surveyed to examine their social, economic, and legal activities. Using the capability approach, a framework for viewing poverty in respect to multiple dimensions of human development, this study introduces the term social capabilities in reference to the services that social enterprises create to advance different aspects of human development. Data analysis techniques include descriptive statistics, Pearson Correlation Analysis, and grounded theory. Results reveal that the more revenue social enterprises generate, the more diverse types of social capabilities they create. In addition, a social enterprise’s legal form influences its revenue sources, creation of social capabilities, and its institutional collaborations. Given the results, this research defines social enterprise as a social intervention that operates under any legal form, but uses commercial business activities to advance human development.