Associations and foundations which operate currently in Poland are rarely classical non-profit organizations. More frequently, they act “non for profit” and their business activity is a way to earn funds for their statutory purposes. Once the non-profit performance and the business activity exist together, legal assistance quite often turns out to be necessary.
Associations, contrary to the majority of companies, are non for profit organizations. Nevertheless, in the case of registered associations (which are entered into the National Court Register “KRS” and have legal personality), formalities necessary to establish and register the association and later on – to perform its activity – do not differ a lot from those required for business entities.
Foundations are established above all for health care purposes, development of economy and science, education, culture and art, social welfare, protection of the environment and monuments. Foundations are subject to compulsory registration in the National Court Register (KRS) and their business activity can be performed only in the limits which serve the statutory purposes of the foundation. Legal problems that foundations may encounter are quite often more complex than those of entrepreneurs. This is because in case of foundations the non-profit activity and the business operation constantly interlink.