In order to establish a long-term sustainable development in today's society, it is important to develop forms of tourism whose success isn't measured solely by the investment or by the number of arrivals and overnight stays, but by specific direct and indirect benefits to the area and members of the respective communities. Networking and joint cooperation between various stakeholders within the local community in favor of such kind of tourism requires specific management and organizational structures capable of exercising both social and economic goals. The main objective of this study is to determine the organizational elements relevant to the establishment of effective organizational structures for community entrepreneurship with focus on the establishment of community-based tourism. For the purpose of achieving such an objective, concepts of modern organizational architecture, social entrepreneurship, community entrepreneurship and community-based tourism, are analyzed and presented. Special emphasis is put on examples of good practices of organizations that have successfully merged the achievement of social and economic goals. Empirical research in the study of the perception of potential ways of organizing and cooperation in the planning and implementation of tourism was carried out in three local governments within the Primorje-Gorski Kotar County. Research results confirmed the basic hypothesis of the possibility to identify the main elements that influence the choice and establishment of optimal organizational structures for the realization of economic and social benefits to the entire community through community-based tourism, based on the study of perception and attitudes of local people and local tourist services. Elements that contribute to an active support and participation of community members in the operation of a potentially new organization are: a democratic approach, inclusion of different categories of stakeholders, clear rules of functioning of the organization (rights and obligations of members), and the emphasis on concrete activities and not only the planning of tourism. Based on research results, the model of a cooperative form of organization is presented. It would gather different stakeholders and create new tourism products and services for the market, taking into account the interests of all members, as well as social benefits for the entire local community.