Piechota, Grażyna2015-03-232015-03-232015-03International Journal of Not-for-Profit Law 2015, Volume 17, Number 1, pp. 86-91.1556-5157http://hdl.handle.net/11315/1217Artykuł recenzowany / Peer-reviewed articleRegulations concerning public benefit activities in Poland were adopted with the Act on Public Benefit Activity and Volunteerism of April 24, 2003. In this way a special type of nongovernmental organization (NGO) was introduced into the legal system, known as the public benefit organization (PBO). PBOs had been operating in Poland long before the introduction of the Act, but it was only then that they received a special “public benefit status” that ensures legal recognition of organizations performing public benefit activities. Nongovernmental organizations of different legal forms (such as associations, foundations, and religious organizations) can get the public benefit status after meeting certain formal requirements. Such status gives them access to certain benefits reserved for PBOs. Should they lose this status, they can continue with their activities but no longer have access to these benefits. The main benefit is the right to collect a 1 percent tax designation from personal income tax. Polish taxpayers have the right to assign part of their tax liability to public benefit organizations. Other CEE countries that adopted such solutions include Hungary, Slovakia, Lithuania, and Romania.enUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polskapublic benefit activitiestax designationspublic benefit statuspublic benefit organisationone percent of taxationpublic benefitnon-governmental organizationNGOKomunikacja społecznaPolitologiaPrawoArtykuł