Poland

Legal forms of philanthropic organizations included in the law: Association, foundation

Five main social issues addressed by these organizations: Primary and high school education, arts and culture, health and medical research, basic needs, sports

Average time established by law to register a philanthropic organization: 61-90 days

The Court has seven days from the day the document is submitted to examine the application, for both a foundation and an association. It is not possible to define precisely the time to register a PO. In practice, the duration of the registration process depends, above all, on whether the application is filed correctly. The absence of mistakes in the forms, well-prepared documents, signatures of the right persons, and payments made as required are fundamental elements of a correct application.

Average cost for registering a philanthropic organization: US$0

The registration fee charged for a foundation is PLN 250 (approximately US$63). As of May 20, 2016, the associations that have not been entered into the Register of Entrepreneurs do not pay court fees. The fee charged for removing both types of organizations from the Register of Entrepreneurs is PLN 150 (US$38), while the fee for placing an announcement in the Court and Commercial Gazette is PLN 250 (US$63).

Government levels primarily regulating the incorporation of philanthropic organizations: State government, local government

Non-governmental organizations or other entities involved in public benefit activity obtain the status of a public benefit organization when they are registered in the State Court Register, and after fulfilling the statutory requirements referred to in Article 20 of the Act on Public Benefit and Volunteer Work of 24 April 2003. Associations and foundations must register with the regional Registry Court—also called the State Court Register. An ordinary association is registered at the Poviat Starost’s Office or at City Hall. An ordinary association has no legal personality, as it is the so-called legal entity without a corporate status. It may assume obligations, sue, and be sued in court.