Prowadzenie działalności gospodarczej przez stowarzyszenia

Abstrakt

Associations can undertake business activity if it serves to fulfill their statutory objectives. This entitlement is regulated by the Law on Associations as well as by separate provisions. Business activity can be conducted directly or by holding shares in commercial companies and partnerships. Associations willing to conduct business activity are subject to compulsory registration in the National Court Register. They benefit from economic freedom, which, however, is not absolute and is subject to numerous restrictions under special provisions. The pursuit of business activity by associations significantly facilitates acquisition of financial funds for the execution of objectives outlined in their statutes. Upon registration in the National Court Register, an association has an obligation to maintain full accounts. Due to high costs, such a solution does not fit the reality of Polish associations. Changes in the law of this area could not only enable a more complete implementation of the statutory objectives of associations that do not conduct business activity, but would also affect favourably the number of created entities, which constitute foundations of the idea of a civil society.