When a cooperative acquires the status of a social enterprise, the scope of its activities changes, extending beyond economic activity to include the social and professional reintegration of people at risk of social exclusion or the provision of social services. The introduction of a consultative and advisory body also changes the structure of the cooperative. A cooperative that is a social enterprise cannot distribute its balance sheet surplus (profit) among its members. There is also a requirement for a cooperative social enterprise to be independent of the state and local government. It should be examined whether these requirements for cooperatives are in line with the Cooperative Principles, which the International Cooperative Alliance considers to be fundamental for determining the cooperative nature of a legal entity, and how they change the nature of cooperatives in Polish law.