Entities That May Gain the Status of a Public Benefit Organization

Abstract

This article analyses current acts of Polish law that refer to those entities which are entitled to the status of public benefit organization. The legislator permits three groups of entities to apply for this status. These are: non-governmental organizations, ecclesiastical legal persons and associations of local self-government units.

The author presents legal definitions of such entities and determines the scope of the notion of a non-governmental organization on the basis of several tens of normative acts.