The article is devoted to an analysis of the allocation of 1 percent of income tax from the perspective of local cooperation between voivodship authorities and public benefit organisations. Research carried out in 2012–2013 confirmed the uneven allocation of 1 per cent between voivodships (amounts that are allocated by residents vs. amounts that voivodship-based organisations have at their disposal) and within voivodships. Research revealed that voivodship authorities do not cooperate with organisations seated there as regards campaigns aimed at obtaining 1 percent of tax. The activities of voivodship authorities' are rather symbolic and 1 percent of tax is still not treated as a financing instrument to obtain money for the region’s development understood as the realisation of common good by locally active organisations.