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Non-governmental organizations (also non-profit organizations, civil society organizations, CSO) are all entities that are not public administration units or bodies and whose activities are not aimed at making a profit.

The most popular forms of organization are foundations and associations. They differ, among other things, in that even one person (founder) is enough to establish a foundation, while in the case of an association, a group of at least 7 people is needed. For example, Volunteer Fire Brigades and many sports clubs operate as associations.

The purpose of an organization is to meet needs and solve problems that have not been addressed effectively by anyone else.

There are approximately 160,000 non-governmental organizations registered in Poland, including 117,000 associations (excluding volunteer fire departments) and 44,000 foundations. 

However, not all registered organizations are actually active. It is estimated that around half – about 75,000 associations and foundations – are actively operating. The rest have suspended or terminated their activities without completing deregistration.

Half of them operate in villages and small towns with no more than 50,000 inhabitants. One third of the organizations operate in large cities with more than 200,000 inhabitants.

Organizations operate in very different fields: education, culture, sports, environmental protection, health, science, human rights and many, many others. It is difficult in everyday life not to come across the activities or effects of organizations, although sometimes we are not aware that this is what organizations do.

The largest number, circa one third (34%) of organizations operating in Poland, deal with sports, tourism, recreation and hobbies. 13% work in the field of culture and art, and 12% focus on education and upbringing.

Among the main methods of operation are organizing events (69% of NGOs), providing direct services (65%), and conducting informational activities (45%).

The activities of non-profit organizations are made possible by the financial resources they obtain. The main sources of income for associations and foundations in Poland – accounting for the largest share of the sector’s overall budget – are public funds (local, national, and EU), donations from individuals and institutions, and organizations’ own economic activities.

There are circa 75,000 active organizations in Poland, and approximately 9,500 have the status of public benefit organizations (OPP). Public benefit organizations have several privileges, the most famous of which is the ability to apply for 1,5% tax. To be able to collect 1,5% tax, an organization must meet a number of conditions set out in the Act on Public Benefit and Volunteerism, such as:

• demonstrating active and continuous activity of the organization for a period of at least two years
• fulfillment of reporting obligations – to be included in the list of organizations eligible to receive 1,5%, the organization must publish reports on its activities in the ministerial database every year.

Each foundation reports to the minister, each association to the local authorities. They have the statutory ability to control the organization. The foundation and association may also be inspected by, for example, the tax office, the Supreme Audit Office, the National Labor Inspectorate, etc.

Organizations also have many reporting obligations. Every year they submit a financial report and a CIT-8 tax declaration to their tax office. They prepare an annual report on their activities, and the foundations send the report on their activities to  “their” minister (appropriate for what the foundation does, e.g. the Minister of Culture, the Minister of Sport).

They also post reports on their website – anyone can see them. They show their activities in traditional, electronic and social media.

Donors and volunteers – all people who want to support it – also have the opportunity to ask the organization about its activities.

Non-profit organizations do not operate for profit – but this does not mean that the people working in them cannot be remunerated. Organizations can employ employees just like public institutions or private companies. Therefore, not everyone working for an organization is a volunteer.

According to research by the Klon/Jawor Association:

• 66% of organizations pay for work carried out on behalf of the organization,
• 34% rely entirely on voluntary work.

Among the 66% of organizations that pay for work:

• 38% have a permanent, regular staff team, including 19% that employ at least one person on an employment contract,
• 28% do not have a permanent staff team, but occasionally outsource paid work based on civil law contracts.

Read more in the report “The Capacity of NGOs in Poland 2024 – key facts”.

This survey is the largest independent survey of foundations and associations in Poland. The Klon/Jawor Association launched it in 2002. Each edition is based on a randomly selected sample to ensure representativeness and accuracy of findings that apply to all active non-governmental organisations in Poland.