1 MINISTRY OF LABOUR AND SOCIAL POLICY

Act of law
of April 24 th 2003

on Public Benefit and
Volunteer Work

Consolidated text,
last amended on 22 January 2010

Warsaw, 2010 r.

2

Łamanie i druk: ZWP MPiPS.

3 Prepared on the basis of:
Dz.U. of 2003: No. 96, item 873; of 2004: No. 64, item 593, No. 116, item 1203,
No. 210, item 2135; of 2005: No. 155, item 1298, No. 169, item 1420, No. 175,
item 1462, No. 249, item 2104; of 2006: No. 94, item 651; of 2008: No. 209, item
1316; of 2009: No. 19, item 100, No. 22, item 120, No. 157, item 1241;
of 2010: No. 28, item 146.

Act of law
of 24 April 2003

on Public Benefit and Volunteer Work

Section I
General provisions

Article 1.
1. The Act regulates:
1) public benefit work by non-governmental organisations in the area of
public tasks and co-operation of public administration authorities with
non-governmental organisations;
2) acquiring a public benefit organisation status by non-governmental
organisations, and operation of public benefit organisations;
3) supervision to be exercised over public benefit work;
4) establishing and operation of the Councils for Public Benefit Work.
2. The Act regulates also the conditions of services supply by volunteers and the
use of their services.

Article 2.
Whenever the following terms are used in this Act:
1) “grant” – the term shall mean a grant as referred to in Article 127, para 1,
subpara1, point (e) and in Article 221 of the Act of 27 August 2009
on Public Finance (Dz.U. No 157, item 1240);
2) “public funds” – the term shall mean public funds as referred to in the
Act on Public Finance, allocated for public expenditure as set forth
therein;

4 3) “volunteer” – the term shall mean a natural person who provides services
voluntarily and without remuneration, under the provisions hereof;
4) “local initiative” – the term shall mean a form of co-operation of local
self-government units with inhabitants to jointly effect a public task to
the benefit of the local community.

Article 3.
1. Public benefit work shall mean work performed to the benefit of society by
non-governmental organisations in the area of public tasks as set out herein.
2. Non-governmental organisations are:
1) entities which do not form part of the public finance sector as defined
in the Act on Public Finance;
2) which do not operate for profit – corporate and non-corporate entities,
which according to separate legal provisions have capacity to perform
acts in law, such as foundations and associations, subject to para 4.
3. Public benefit work may also be effected by:
1) corporate entities and entities acting pursuant to provisions on relations
between the State and the Catholic Church in the Republic of Poland,
on relations between the State and other churches and religious unions,
and on the guaranteed freedom of conscience and religion, should their
statutory objectives encompass public benefit work;
2) unions of local self-government units;
3) social co-operatives;
4) joint stock companies, limited liability companies, and sport clubs ope-
rating as companies under the provisions of the Act of 18 January 1996
on Physical Culture (Dz.U. of 2007, No 226, item 1675, as amended
1),
which: – do not operate for profit and allocate all of their profit to
perform their statutory objectives, and they do not divide their profit
between their members, shareholders, stockholders or employees;
3a. The provisions of article 7 and articles 19b to 41i shall not apply to
social co-operatives.
4. The provisions of Section II shall not apply to:
1) political parties;
2) trade unions and organisations of employers;
3) professional self-governing authorities;
4) (repealed);
1 The changes in the consolidated text of the said Act were published in Dz.U. of 2008 No 195, item
1200 and of 2009 No 62, item 504, No 97, item 801 and No 226, item 1809.

5 5) foundations formed by political parties;
6) (repealed).
5. Section II Chapter 2 provisions shall not apply to any work relating to
patronage bestowed to the Polish community and Poles abroad, financed
with the aid of budget funds in their part assigned to the Head of the Senate
Chancellery.
6. (repealed).

Article 4.
1. The area of public tasks, referred to in article 3 para 1, shall comprise the
tasks performed in the following fields:
1) social assistance, including aid offered to disadvantaged families and
individuals, and ensuring equal opportunities to such families and
individuals;
2) professional and social integration and reintegration of persons thre-
atened with social exclusion;
3) charity work;
4) preserving national traditions; sustaining Polish identity and developing
national, civic, and cultural awareness;
5) work to support national and ethnic minorities and regional languages;
6) protection and promotion of health;
7) work to support the disabled;
8) promoting employment and professional activation of the unemployed
and individuals threatened with job loss;
9) promoting equal rights of women and men;
10) work to support the elderly;
11) promotion of economic growth and entrepreneurship;
12) promotion of development of new technologies, inventions and innova-
tion, transfer and implementation of new technologies for companies;
13) work to support the development of local communities;
14) science, education, coaching, and upbringing;
15) recreation of children and youth;
16) culture, art, protection of culture and national heritage;
17) promoting physical culture and sports;
18) ecology, animal protection, protection of natural heritage;
19) tourism and knowledge touring;
20) public order and security;
21) national defence and the activity of Armed Forced of the Republic of
Poland;

6 22) promoting and protection of human and civil rights and freedoms, work
to support the development of democracy;
23) rescue systems and protection of residents;
24) aid to victims of calamities, natural disasters, armed conflicts and war-
fare – in Poland and abroad;
25) promoting and protecting consumer rights;
26) work to support European integration, and the development of contacts
and co-operation between societies;
27) promoting and organising volunteership;
28) aid extended to Poles and Polish community abroad;
29) work to support the veterans and persons who have undergone State
repression;
30) promotion of the Republic of Poland abroad;
31) work to support families, promote motherhood and parenthood; pro-
mote and protect the rights of children;
32) prevention of addictions and social pathology;
33) work to support non-governmental organisations and entities listed in
article 3, para 3 active in the areas listed in subpara 1-32.
2. The Council of Ministers may define, by way of regulation, tasks different
than those listed in para 1 as relevant to public interest, in recognition of their
particular benefit for the society and providing that they can be performed by
entities specified in Article 5 para 1 in a manner satisfactory for the needs of
society.

Article 5.
1. Public administration authorities shall perform public tasks, referred to in
Article 4, in co-operation with non-governmental organisations and entities
listed in Article 3 para 3. Such organisations and entities shall effect public
benefit works entrusted to public administration authorities to the extent en-
trusted to such authorities, and in territories supervised by the same authorities.
2. Such co-operation, referred to in para 1, may take on the following forms, in
particular:
1) entrusting non-governmental organisations and other entities specified in
Article 3 para 3 with the performance of public tasks on terms specified
herein;
2) reciprocal feedback concerning all activities planned;
3) consulting non-governmental organisations and other entities specified in
Article 3 para 3 on draft normative acts in areas relating to their statutory
activity;

7 4) consulting draft normative acts concerning public tasks, referred to in Ar-
ticle 4, with Councils for Public Benefit Work in areas where such Coun-
cils have been established by competent local self-government units;
5) setting up joint advisory and initiative teams composed of representatives
of non-governmental organisations and of other entities listed in Article 3
para 3, and of representatives of relevant public administration authori-
ties;
6) agreement on carrying out a local initiative under the terms herein;
7) partnership agreements set out in the Act of 6 December 2006 on the
Rules for Conducting Development Policy (Dz.U. of 2009 No 84, item
712 and No 157, item 1241).
3. Co-operation referred to in para 1 shall follow the principles of: subsidiarity,
sovereignty of parties, partnership, efficiency, fair competition, and transpa-
rency.
4. The process of commissioning the performance of public tasks, referred to in
para 2 subpara 1, as tasks commissioned specified in Article 127 para 1 sub-
para 1 point (e), Article 151 para 1 and Article 221 of the Act of 27 August
2009 on Public Finance (Dz.U. No 157, item 1240) may take on the follo-
wing forms:
1) entrusting non-governmental organisations and other entities identified in
Article 3 clause 3 with the performance of public tasks on terms speci-
fied herein;
2) supporting the performance of public tasks and awarding a grant to co-
finance their performance.
5. The decision-making body of a local self-government unit shall define by
way of resolution detailed procedure for consulting draft acts of local law
with the Councils for Public Benefit Work or non-governmental organisa-
tions and entities referred to in Article 3 para 3 in the areas related to the
statutory activity of these organisations.
6. After consulting with non-governmental organisations and entities referred to
in Article 3 para 3, a public administration authority may establish and ma-
nage organisational units having as their objective the activity referred in
Article 4 para1 subpara 33.
7. The entity which manages a unit referred to in para 6 may also be a non-
-governmental organisation and entities referred to in Article 3 para 3.
8. Local self-government units may grant loans, guarantees and sureties to non-
-governmental organisations and entities referred to in Article 3 para 3 for
performance of public tasks, in conformity with the rules laid out in separate
legal provisions.

8 Article 5a.
1. The decision-making body of a local self-government unit shall adopt, fol-
lowing consultation with non-governmental organisations and entities re-
ferred to in Article 3 para 3 conducted pursuant to Article 5 para 5, the annual
programme of co-operation with non-governmental organisations and entities
referred to in Article 3 para 3. The annual programme of co-operation shall
be adopted by 30 November of the year preceding the year in which the pro-
gramme is to be implemented.
2. The decision-making body of a local self-government unit may adopt in ac-
cordance with para 1 the multi-annual programme of co-operation with non-
-governmental organisations and entities referred to in Article para 3.
3. The executive body of a local self-government unit shall submit the report on
implementation of the co-operation programme in the preceding year to the
decision-making body of the same authority, no later than by 30 April of each
year.
4. The programme of co-operation with non-governmental organisations and
entities listed in Article 3 para 3 shall comprise in particular:
1) the principal objective and detailed objectives of the programme;
2) the rules of co-operation;
3) the scope of co-operation;
4) the forms of co-operation referred to in Article 5 para 2;
5) priority public tasks;
6) the period of implementation of the programme;
7) the method of implementation of the programme;
8) the amount of funds earmarked for the implementation of the pro-
gramme;
9) the method of evaluation of the programme implementation;
10) information on the method of programme drafting and the consultation
process;
11) the method of appointing and operation of tender boards to evaluate
bids in open bid tenders.

Article 5b.
1. A public administration authority may by way of regulation adopt, following
consultation with non-governmental organisations and entities referred to
in Article 3 para 3, the programme of co-operation with non-governmental
organisations and entities referred to in Article 3 para 3.
2. Provisions of Article 5a para 1 sentence 2 and para 4 shall apply accordingly.

9 3. A public administration authority shall publish in the Public Information
Bulletin the report on implementation of the co-operation programme in the
preceding year, no later than by 30 April of each year.

Section II
Public benefit work

Chapter 1
Paid and unpaid public benefit work

Article 6.
Subject to provisions of Article 9 para 1, public benefit work shall not be recog-
nised as business activity as described in the Act on Freedom of Business Acti-
vity, and may take on the form of paid or unpaid work.

Article 7.
Unpaid public benefit work shall consist in the performance of public tasks
referred to in Article 4 by non-governmental organisations and other entities
referred to in Article 3 para 3, for which no remunerations is charged.

Article 8.
1. Paid public benefit work shall consist in:
1) the performance of public tasks referred to in Article 4 by non-
governmental organisations and other entities identified in Article 3 para
3, for which remuneration is charged;
2) the sales of commodities or services produced or provided by individuals
directly availing of the results of public benefit work, in particular in
such areas as rehabilitation and occupational coaching for the disabled,
as well as professional or social reintegration of persons at risk of social
exclusion and sales of donation proceeds.
2. Any income generated in paid public benefit work shall be used only to per-
form public tasks.

Article 9.
1. Paid public benefit work performed by non-governmental organisations and
other entities identified in Article 3 para 3 shall be recognised as business
activity, within the meaning of provisions of the Act on Freedom of Business
Activity, provided that:

101) remuneration described in Article 8 para 1 for an activity of a given type
exceeds the costs of such activity, or
2) average monthly remuneration paid to private individuals employed to
perform statutory paid public benefit work in the last 3 months exceeds
thrice the average monthly remuneration in the corporate sector, as an-
nounced by the President of the Central Statistical Office for the previous
year.
1a. A public administration authority which during a control establishes
the circumstances referred to in para 1 shall request the non-
governmental organisation and the entities referred to in Article 3
para 3 subpara 2 to 4 to submit application for entry of the specific
activity into the register of entrepreneurs within 30 days from the
date of the request.
1b. If the non-governmental organisation and the entities referred to in
Article 3 para 3 subpara 2 to 4 fail to demonstrate to the public ad-
ministration authority that they have submitted application for entry
of the specific activity into the register of entrepreneurs within the
period specified in para 1a, the public administration authority shall
notify the registry court competent for such organisation of the
fact of pursuing business activity by this organisation. Provisions
of Article 24 of the Act of 20 August 1997 on the National Court
Register (Dz.U. of 2007 No. 168, item 1186, as amended
2) shall
apply accordingly.
2. The remuneration referred to in Article 1 para 2 shall mean remuneration for
the performance of specific work or service, regardless of the manner of en-
tering into employment relations, or of the form and content of an agreement
under Civil Law with a private individual.
3. Paid public benefit work and business activity shall not be performed with
regard to the same objects of activity.

Article 10.
1. Performance of:
1) unpaid public benefit work;
2) paid public benefit work, or
3) business activity – by non-governmental organisations and other entities
identified in Article 3 para 3 subpara 2-4 shall require such forms of
2 Amendments to the consolidated Act have been published in Dz.U. of 2008 No. 141, item 888 and
of 2009 No. 18, item 97, No. 42, item 341, No. 53, item 434 and No. 157, item 1241.

11 activity to be managed separately in terms of accounting, in a manner
and to an extent enabling a calculation of revenue, cost, and overall result
of each activity, subject to accounting regulations.
2. Provisions of para 1 shall apply accordingly, should public benefit work be
considered a separate organisational facility.
3. Non-governmental organisations and entities identified in Article 3 para 3
shall define the scope of unpaid or paid public benefit work in their statutes
or in other internal regulations.

Chapter 2
Performance of public benefit work upon public task commissioning

Article 11.
1. Public administration authorities shall:
1) provide support – in the field described in Article 4 – whenever public
tasks are performed by non-governmental organisations and by entities,
referred to in Article 3 para 3, performing statutory work in a specific
area;
2) entrust – in the field of public tasks referred to in Article 4 – the per-
formance of public tasks to non-governmental organisations and entities
referred to in Article 3 para 3, performing statutory work in a specific
area.
2. The organisations and entities shall be supported or entrusted with tasks, as
referred to in para 1, only after they are selected in an open bid tender, unless
separate regulations provide for another course of commissioning.
2a. Handling of the tender referred to in para 2 may be commissioned
to non-governmental organisations or entities referred to in Article 3
para 3.
3. Non-governmental organisations and entities referred to in Article 3
para 3 shall be eligible to participate in the open bid tender referred to
in para 2.
4. Selection of a bid for the performance of public tasks in the course referred to
in para 2 or in any other course specified in separate provisions shall take
place in the manner ensuring high quality of performance of a specific task.
5. The support and entrusting with tasks, referred to in para 1, may take place in
accordance with the rules and procedure for public-private partnership or on
the basis of international agreements, if non-refundable foreign resources are
allocated to the performance of a specific public task.

12Article 11a.
In the event of a natural calamity, natural disaster or technical breakdown as
defined in Article 3 para 1 of the Act of 18 April 2002 on the State of Natural
Disasters (Dz. U. No. 62, item 558, as amended
3), a public administration author-
ity, in order to prevent their effects, may commission performance of a public
task to non-governmental organisations and entities referred to in Article 3 para 3
without an open bid tender, both in Poland and abroad. Provisions of Articles 43,
47, 151 and 221 of the Act of 27 August 2009 on Public Finance shall apply
accordingly.

Article 11b.
Should it be necessary with regard to protection of human life or health or to
material social interest, the President of the Council of Ministers may commission
performance of a public task to non-governmental organisations and entities
referred to in Article 3 para 3 without an open bid tender. Provisions of Articles
43, 47 and 151 of the Act of 27 August 2009 on Public Finance shall apply
accordingly.

Article 11c.
In cases relating to tasks related to population protection and life-saving, the
Minister of the Interior may commission performance of a public task to specia-
lised nationwide associations specified in Article 55 of the Act of 18 January
1996 on Physical Culture, to fire protection units referred to in Article 15 paras 6
and 7 of the Act of 24 August 1991 on Fire Protection (Dz.U. of 2009 No. 178,
item 1380) and to Polish Red Cross, without an open bid tender. Provisions of
Articles 43, 47 and 151 of the Act of 27 August 2009 on public finance shall
apply accordingly.

Article 12.
1. Non-governmental organisations and entities referred to in Article 3 para 3
may – upon their own initiative – submit an offer of performance of public
tasks, including those formerly handled by other entities, public administra-
tion authorities included. The offer shall include in particular:
1) description of the public task to be performed;
2) estimated calculation of costs of performance of the public task.
3 Amendments to the Act have been published in Dz.U. of 2002 No. 74, item 676, of 2006 No. 50,
item 360 and No. 191, item 1410, of 2007 No. 89, item 590 and of 2009 No. 11, item 59.

13 2. In the case described in para 1 and within a period no longer than 1 month
from the receipt of the offer, the public administration authority shall:
1) evaluate the relevance of having a specific task implemented by non-
governmental organisations and other entities referred to in Article 3 para
3 in consideration of the following:
a) the extent to which the offer reflects public task priorities referred to
in the programme of cooperation with non-governmental organisa-
tions and entities referred to in Article 3 para 3;
b) guaranteed high quality performance of a specific task;
c) funds available for the implementation of public tasks;
d) benefits stemming from the public task being completed by a non-
governmental organisation or entity referred to in Article 3 para 3;
2) notify relevant parties of the decision; should it transpire that the per-
formance of a specific public task by an aforementioned entity is justified,
the authority shall duly notify the bidder of the commissioning procedure
for public tasks referred to in Article 11 para 2 and of the date of
announcement of the open bid tender.

Article 13.
1. The public administration authority intending to commission the performance
of a public task to non-governmental organisations and other entities referred
to in Article 3 para 3 shall announce an open bid tender. The deadline for
submitting bids shall be at least 21 days after the date of publication of the
last announcement referred to in para 3.
2. An open bid tender announcement shall contain the following information:
1) the type of task concerned;
2) the amount of public funds allocated for the performance of the specific
task;
3) rules of awarding grants;
4) dates, terms and conditions of implementing the public task;
5) deadline for submitting bids;
6) date, course and criteria applied at the bid selection stage;
7) public tasks of a similar type, including all relevant costs, completed by
the public administration authority over the year when the open bid
tender was announced and during the immediately preceding year, with
particular attention paid to the amount of grants awarded to non-
governmental organisations and to entities referred to in Article 3 para 3.
3. The open bid tender shall be announced:
1) in the Public Information Bulletin;

142) at the premises of the public administration authority, at a location dedi-
cated to such announcements;
3) on the website of the public administration authority.
4. The open bid tender may also be announced in a national, regional or local
daily newspaper or weekly magazine, depending on the type of the public
task.
5. The open bid tender for the performance of public tasks in the following year
may be announced on the basis of draft budget act submitted to the decision-
making body of a local self-government unit according to the rules specified
in the Act on Public Finance.

Article 14.
1. The offer submitted in the manner described in Article 11 para 2 or Article
19a para 1 hereof shall specify in particular:
1) a detailed scope of the public task proposed for implementation;
2) date and location of public task completion;
3) estimated calculation of all expected costs of completion of the public
task;
4) information about former activities related to the public task of non-
governmental organisation or entities referred to in Article 3 para 3
which have submitted a bid;
5) information on any and all financial and human resources available to
the bidder to ensure completion of the task, including information on
the planned amount of funds received from other sources for the perfor-
mance of the task;
6) declaration as to the intended charging for performing the task (paid or
unpaid).
2. Two or more non-governmental organisations or entities referred to in Arti-
cle 3 para 3, which are operating jointly, may submit a joint bid.
3. A joint bid shall specify:
1) the activities carried out by individual non-governmental organisations
or entities referred to in Article 3 para 3 to complete a public task;
2) the manner of representation of the entities referred to in para 2 before
the public administration authority.
4. An agreement concluded between non-governmental organisations or entities
referred to in Article 3 para 3 which define the scope of their services pro-
vided to perform a public task shall be annexed to the agreement on suppor-
ting the performance of a public task or on commissioning the performance
of a public task.

15 5. Non-governmental organisations or entities referred to in Article 3 para 3,
which submit a joint bid, shall be jointly and severally liable for the commit-
ments referred to in Article 16 para 1.

Article 15.
1. When considering the offers, the public administration authority shall:
1) evaluate the capacity of non-governmental organisation or entities re-
ferred to in Article 3 para 3 to perform the public task concerned;
2) evaluate the submitted calculation of costs of performance of the public
task, including any and all references to the material scope of the task;
3) evaluate the offered quality of task performance and qualifications
of persons which are to participate in the performance of the public task
on behalf of non-governmental organisation or entities referred to in
Article 3 para 3;
4) in the case referred to in Article 5 para 4 subpara 2, take into account the
share of own funds or funds received from other sources for the perfor-
mance of the public task planned by non-governmental organisation or
entities referred to in Article 3 para 3;
5) take into account the contribution in kind, contribution of work, inclu-
ding services of volunteers and voluntary work of members of organisa-
tion, planned by non-governmental organisation or entities referred to in
Article 3 para 3;
6) take into account the analysis and assessment of performance of the
commissioned public tasks in the case of a non-governmental organisa-
tion or entities referred to in Article 3 para 3, which performed the
commissioned public tasks in previous years, considering their reliabil-
ity, timeliness and method of settlement of funds received for this pur-
pose.
2. Provisions of para 1 shall also apply in a situation when only one bid has
been submitted for an open bid tender.
2a. The public administration authority announcing an open bid tender shall
appoint a tender board in order to evaluate the submitted bids.
2b. The tender board appointed by a body of local self-government unit shall
be composed of representatives of its executive body.
2c. The tender board appointed by a government body shall be composed of
representatives of that body.
2d. The tender board shall be composed of representatives of non-govern-
mental organisations or entities referred to in Article 3 para 3, excluding

16representatives of the non-governmental organisations or entities referred
to in Article 3 para 3 which participate in the tender.
2e. Persons having expertise in the field corresponding to the scope of the
public tasks to which the tender refers may also participate in the works
of the tender board as consultants.
2f. Provisions of the Act of 14 June 1960 – Code of Administrative Proce-
dure (Dz.U. of 2000 No. 98, item 1071, as amended
4) governing exclu-
sion of an employee shall apply to members of the tender board who par-
ticipate in evaluation of bids.
2g. More than one bid may be selected in an open bid tender.
2h. Announcement of the results of an open bid tender shall include in par-
ticular:
1) the name of the bidder;
2) the name of the public task;
3) the amount of the granted public funds.
2i. Anyone may request justification of the approval or rejection of a bid.
2j. The results of the open bid tender shall be announced immediately after
the selection of the bid in the manner specified in Article 13 para 3.
3. (repealed).
4. After the announcement of the results of the open bid tender, the public
administration authority, without unnecessary delay, shall conclude agree-
ments on supporting the performance of a public task or on commissioning
the performance of a public task with selected non-governmental organisa-
tions or entities referred to in Article 3 para 3.

Article 16.
1. By accepting the commission to perform a public task according to rules
described in Article 11 para 2, non-governmental organisations and other en-
tities referred to in Article 3 para 3, shall be obliged to perform the relevant
task within a scope and under terms and conditions specified in the agree-
ment on supporting the performance of a public task or on commissioning the
performance of a public task drafted in recognition of Article 151 para 2 and
Article 221 para 3 of the Act of 27 August 2009 on Public Finance and
4 Amendments to the consolidated text of the Act have been published in Dz. U. of 2001 No. 49,
item 509, of 2002 No. 113, item 984, No. 153, item 1271 and No. 169, item 1387, of 2003
No. 130, item 1188 and No. 170, item 1660, of 2004 No. 162, item 1692, of 2005 No. 64,
item 565, No. 78, item 682 and No. 181, item 1524, of 2008 No. 229, item 1539 and of 2009
No. 195, item 1501 and No. 216, item 1676.

17 all provisions hereof; the public administration authority shall concurrently
be obliged to provide a grant for the completion of such task.
2. The agreement specified in para 1 shall be made in writing, or else declared
null and void.
3. An agreement on supporting the performance of a public task or on commis-
sioning the performance of a public task may be signed for the duration of
task performance, or for a definite time no longer than 5 years.
4. The public task shall not be performed by any entity not being a party to the
agreement on supporting the performance of a public task or on commission-
ning the performance of a public task, subject to para 7.
5. Non-governmental organisations and entities referred to in Article 3 para 3
shall be obliged to set up separate accounts in their bookkeeping ledgers to
register funds received for execution of the agreement referred to in para
1.Provisions of Article 10 para 1 shall apply accordingly.
6. Should the public task be commissioned to non-governmental organisations
and entities referred to in Article 3 para 3, which have submitted a joint bid,
the rights and obligations of each organisation or entity, including the scope
of their services under the performed task, shall be specified in the agreement
on supporting the performance of a public task or on commissioning the per-
formance of a public task.
7. Non-governmental organisations and entities referred to in Article 3 para 3,
which have concluded the agreement referred to in para 1 with the
public administration authority, may commission the performance of the
public task to non-governmental organisations and entities, referred to
in Article 3 para 3, not being parties to the agreement on supporting
the performance of a public task or on commissioning the performance
of a public task and selected in the manner ensuring transparency and fair
competition.

Article 17.
The public administration authority commissioning the public task shall be
responsible for monitoring and evaluating the task performance, in particular:
1) task performance progress;
2) effectiveness, reliability and quality of task performance;
3) due and proper manner of using public funds received for task perfor-
mance;
4) all and any documentation kept as specified in statutory and contractual
provisions.

18Article 18.
1. The performance report concerning the public task specified in the relevant
agreement shall be drafted and submitted within 30 days following the date
of completion of the public task.
2. The reporting period shall be the budget year.
3. During the budget year, the public administration authority may request sub-
mission of interim performance reports concerning the public task no earlier
than 30 days from the date of delivery of the request.

Article 18a.
1. The public administration authority shall cancel the open bid tender, if:
1) no bid is submitted;
2) none of the submitted bids meets the requirements specified in the an-
nouncement referred to in Article 13 para 2.
2. Information on cancelling an open bid tender shall be published by the public
administration authority in the manner described in Article 13 para 3.

Article 19.
The minister competent for social security shall specify by way of regulation:
1) a sample bid referred to in Article 11 para 2;
2) a sample framework agreement referred to in Article 16 para 1;
3) a sample report referred to in Article 18 para 1, taking into account
the need to provide complete information about the performance of the
public task.

Article 19a.
1. Upon request of a non-governmental organisation or entity referred to in
Article 3 para 3, the executive body of a local self-government unit may
commission the performance of a local or regional public task to a non-
governmental organisation or entity referred to in Article 3 para 3 without an
open bid tender, provided the following conditions are met:
1) the amount of co-financing or funding of the public task does not exceed
PLN 10,000;
2) the public task is to be performed within the period no longer 90 days.
2. In recognition of the relevance of commissioning the performance of the
public task to a non-governmental organisation or entity referred to in Article
3 para 3, the executive body of a local self-government unit shall commission
the performance of the task referred to in para 1 after a bid has been sub-
mitted by a non-governmental organisation or entity referred to in Article 3
para 3. Provisions of Article 14 shall apply accordingly.

19 3. Within the period no longer than 7 business days from the date of receipt of
the bid, the executive body of a local self-government unit shall publish the
bid for 7 days:
1) in the Public Information Bulletin;
2) at the premises of the body of a local self-government unit, at a location
dedicated to such announcements;
3) at the website of the body of a local self-government unit.
4. Within 7 days from the date of publication of the bid in the manner described
in para 3, anyone may submit comments to the bid.
5. After the period referred to in para 4 and after consideration of comments, the
executive body of a local self-government unit shall immediately conclude an
agreement on supporting the performance of a public task or on commission-
ning the performance of a public task. The bid referred to in para 2 shall form
an annex to the agreement.
6. Total amount of funds allocated by the executive body of a local self-
-government unit to a single non-governmental organisation or entity referred
to in Article 3 para 3 in the manner described in para 1 in the same calendar
year shall not exceed PLN 20,000.
7. The amount of funds allocated by the executive body of a local self-
-government unit in the manner described in para 1 shall not exceed 20%
of the grants planned for performance of public tasks by non-governmental
organisations and entities referred to in Article 3 para 3 in the budget year.
8. To agreements concluded in accordance with para 5, Articles 16 to 19 shall
apply accordingly.

Chapter 2a
Local initiative

Article 19b.
1. As a local initiative, residents of a local self-government unit may submit,
either directly or through non-governmental organisations or entities referred
to in Article 3 para 3, an offer of the performance of a public task to the seat
of the local self-government competent for their place of residence or busi-
ness seat, with regard to:
1) the activity referred to in Article 4 para 1 subpara 13, covering in particu-
lar the construction, development or repairs of roads, sewage systems,
water supply networks, buildings and architectural objects owned by
local self-government units;

202) the activity referred to in Article 4 para 1 subparas 3, 4, 5, 16 and 27;
3) education, coaching and upbringing referred to in Article 4 para 1 sub-
para 14;
4) the activity relating to physical culture and sports referred to in Article 4
para 1 subparas 17 and 19;
5) environmental protection, including municipal and rural green areas,
referred to in Article 4 para 1 subpara 18;
6) public order and security referred to in Article 4 para 1 subpara 20.
2. The offer referred to in para 1 shall be recognised as an offer within the
meaning of the Code of Administrative Procedure.

Article 19c.
1. The decision-making body of the local self-government unit shall define the
procedure and detailed criteria for evaluation of offers of performance of
public tasks of local initiative. Detailed evaluation criteria shall take into
account above all the contribution of social work in the implementation of
a local initiative.
2. When evaluating the offer, the executive body of the local self-government
unit shall take into account detailed evaluation criteria and its relevance in
terms of the needs of the local community.

Article 19d.
After approval of the offer referred to in Article 19b para 1, the executive body of
the local self-government unit shall conclude an agreement on the implementation
of a local initiative with the entity submitting the offer for a definite period.

Article 19e.
The commitment of the entity submitting the offer may consist in providing
voluntary work, contribution in cash or in kind.

Article 19f.
The entity submitting the offer may receive, on the basis of a contract of lending
for use, materials necessary for the implementation of the local initiative from the
local self-government unit.

Article 19g.
In cooperation with the entity submitting the offer, the executive body of the local
self-government unit shall prepare documents necessary for the implementation
of the local initiative, including a schedule and a cost estimate.

21 Article 19h.
The provisions of the agreement on the implementation of a local initiative
not regulated herein shall be governed by the provisions of the Act of 23 April
1964 – the Civil Code (Dz.U. No. 16, item 93, as amended
5).

Chapter 3
Public benefit organisations

Article 20.
1. Public benefit organisations shall include non-governmental organisations
and entities referred to in Article 3 para 3 subparas 1 and 4, subject to
Article 21, provided that they conform to all of the requirements listed below:
1) they perform public benefit work to the benefit of the entire society
or of a specific group of individuals provided that such group can be
distinguished from the society due to difficult living conditions or finan-
cial situation;
2) they may pursue business activity solely as an activity auxiliary to public
benefit work;
3) their income is allocated to the work referred in subpara 1;
4) they have a statutory collegial audit or supervision body, separate from
the management body and not reporting thereto in matters related to in-
ternal audit or supervision; concurrently, the members of such audit and
supervision body:
5 Amendments to the Act have been published in Dz. U. of 1971 No. 27, item 252, of 1976 No. 19,
item 122, of 1982 No. 11, item 81, No. 19, item 147 and No. 30, item 210, of 1984 No. 45,
item 242, of 1985 No. 22, item 99, of 1989 No. 3, item 11, of 1990 No. 34, item 198, No. 55,
item 321 and No. 79, item 464, of 1991 No. 107, item 464 and No. 115, item 496, of 1993 No. 17,
item 78, of 1994 No. 27, item 96, No. 85, item 388 and No. 105, item 509, of 1995 No. 83,
item 417, of 1996 No. 114, item 542, No. 139, item 646 and No. 149, item 703, of 1997 No. 43,
item 272, No. 115, item 741 and No. 117, item 751, of 1998 No. 106, item 668 and No. 117,
item 758, of 1999 No. 52, item 532, of 2000 No. 22, item 271, No. 74, item 855 and 857, No. 88,
item 983 and No. 114, item 1191, of 2001 No. 11, item 91, No. 71, item 733, No. 130, item 1450
and No. 145, item 1638, of 2002 No. 113, item 984 and No. 141, item 1176, of 2003 No. 49,
item 408, No. 60, item 535, No. 64, item 592 and No. 124, item 1151, of 2004 No. 91, item 870,
No. 96, item 959, No. 162, item 1692, No. 172, item 1804 and No. 281, item 2783, of 2005
No. 48, item 462, No. 157, item 1316 and No. 172, item 1438, of 2006 No. 133, item 935 and
No. 164, item 1166, of 2007 No. 80, item 538, No. 82, item 557 and No. 181, item 1287, of 2008
No. 116, item 731, No. 163, item 1012, No. 220, item 1425 and 1431 and No. 228, item 1506 and
of 2009 No. 42, item 341, No. 79, item 662 and No. 131, item 1075.

22a) shall not be members of the management body; furthermore, they
shall not be spouses, domestic partners, relations, next of kin, or
employment subordinates of members of the management body;
b) shall not have been convicted by virtue of a final court judgement for
any crime involving intentional fault or for a tax offence;
c) may, for the performance of duties in such a body, be reimbursed for
any reasonably incurred costs, or be remunerated at a rate not
exceeding the average monthly remuneration in the corporate sector
announced for the previous year by the President of the Central Sta-
tistical Office;
5) members of the management body have not been convicted by virtue of
a final court judgement for any crime involving intentional fault or for
a tax offence;
6) the statutes or other internal documents of non-governmental organisa-
tions or entities referred to in Article 3 para 3 subparas 1 and 4, prohibit
the following:
a) granting loans or pledging the organisation’s property to secure any
financial liabilities of such organisation’s members, members of
management bodies, employees, or their spouses, domestic partners,
next of kin or relations in lineal or collateral affinity thereto, or per-
sons related to them on the basis of adoption, custody or guardian-
ship, all of whom jointly referred to as “relatives”;
b) the transfer of the organisation’s property to its members, members
of its management bodies, employees or their relatives under terms
and conditions other than those applying to unrelated third parties, in
particular should such transfer be free of charge or on preferential
terms;
c) the use of the organisation’s property to aid its members, members of
its management bodies, employees or their relatives under terms and
conditions other than those applying to unrelated third parties, unless
such use stems directly from the statutory objectives referred to in
Article 3 para 3 subparas 1 and 4;
d) the purchase of goods or services from entities with which such or-
ganisation’s members, members of management bodies, employees
or their relatives are involved, under terms and conditions other than
those applying to unrelated third parties or at prices that are higher
than market prices.
2. In the case of associations, the work referred to in para 1 subpara 1 shall not
be performed solely to the benefit of members of such association.

23 Article 21.
In the case of entities referred to in Article 3 para 3 subparas 1 and 4:
1) public benefit work defined in Article 20 para 1 subpara 1 shall be ma-
naged in a manner ensuring proper identification in organisational and
accounting terms;
2) provisions of Article 20 para 1 subpara 3 shall apply to income generated
in public benefit works;
3) provisions of Article 20 para 1 subpara 4 shall apply accordingly in re-
cognition of detailed organisational and operational rules for such institu-
tions, regulated in relevant provisions, including statutes or other internal
documents.

Article 22.
1. Non-governmental organisations and entities referred to in Article 3 para 3
subparas 1 and 4 may be granted a public benefit organisation status provided
that the work referred to in Article 20 para 1 subpara 1 and para 2 has been
performed continuously for at least 2 years.
2. Non-governmental organisations and entities referred to in Article 3 para 3
subpara 4 and entered into the National Court Register shall be granted
a public benefit organisation status as of the entry of data proving confor-
mity to requirements specified in Article 20 into the Register, under terms
and conditions specified in the Act of 20 August 1997 on the National
Court Register.
3. Non-governmental organisations other than that specified in para 2 hereto,
and entities defined under Article 3 para 3 subpara 1, shall be granted a pub-
lic benefit organisation status as of the date of entry into the National Court
Register, on terms and conditions laid down in the Act referred to in para 1
hereto.
4. Non-governmental organisations and entities, referred to in para 2, listed in
Article 3 para 3 subpara 4 herein shall lose their public benefit organisation
status as of the date of deletion of data proving conformity to requirements
specified under Article 20 hereto from the National Court Register, and enti-
ties referred to in para 3 hereto shall lose their public benefit organisation
status as of the date of their deletion from the National Court Register.

Article 23.
1. A public benefit organisation shall draft annual performance reports descri-
bing its activities, subject to separate legal provisions.

241a. Entities referred to in Article 3 para 3 subpara 1, which have a public
benefit organisation status, shall draft performance reports relating
to the separated public benefit work only and shall then make such
report public in the manner enabling any stakeholders to gain access
thereto.
2. A public benefit organisation shall draft annual financial statements, pursuant
to the provisions of the general accounting regulations.
2a. A public benefit organisation shall make the reports, referred to in paras
1 and 2, public in the manner enabling any stakeholders to gain access
thereto, including publishing those reports on its website.
2b. Entities referred to in Article 3 para 3 subpara 1, which have a public
benefit organisation status, shall draft financial statements relating to the
separated public benefit work only.
3. (repealed).
4. Regardless of any obligations arising from separate legal provisions, a public
benefit organisation shall submit the report and statements to the minister
competent for social security within 15 days from the date of approval of the
annual financial statements.
5. With regard to public benefit organisations, the financial statements of which
do not require auditing in accordance with accounting regulations, the minis-
ter competent for public finance, acting jointly with the minister competent
for social security, may introduce such obligation by virtue of a regulation,
in recognition of the following:
1) the overall value of grants received;
2) the overall amount of income generated;
3) the need to ensure monitoring of bookkeeping integrity.
6. Within 15 days from the date of approval of the annual financial statements,
a public benefit organisation shall publish the financial statements and per-
formance report on the website of the office of the minister competent for
social security.
7. To publication of annual financial statements of public benefit organisations,
accounting regulations shall apply accordingly.
8. By way of regulation, the minister competent for social security shall specify
the scope of the report referred to in para 1, including in particular main
information on the public benefit work performed by the public benefit
organisation during the reporting period and on disbursement of funds
received as 1% of personal income tax, as well as a sample report allowing
assessment of the level of implementation of statutory objectives by the
public benefit organisation.

25 Article 24.
1. A public benefit organisation is eligible for an exemption from the following,
in conformity with the rules laid out in separate legal provisions:
1) the corporate income tax;
2) the property tax;
3) the tax on civil law transactions;
4) the stamp duty;
5) court fees in relation to public benefit work performed by such organisa-
tion.
2. A public benefit organisation may, on terms specified in separate legal provi-
sions, gain the right to use property owned by the State Treasury or by local
self-government units, on preferential terms.
3. Having gained a public benefit organisation status, a non-governmental
organisation shall be required to fulfil all requirements stemming from tax
exemptions that the same organisation enjoyed prior to having gained a pub-
lic benefit organisation status, in conformity with the rules laid out in sepa-
rate legal provisions.
4. Should a non-governmental organisation lose its public benefit organisation
status, it shall lose the right to enjoy exemptions stemming from such status.
5. The right of property usufruct referred to in para 2 hereto shall expire under
law, should an organisation lose its public benefit organisation status.

Article 25.
Conscripts dispatched for substitute military service shall have the right to work
for a public benefit organisation, in conformity with the rules laid out in separate
legal provisions.

Article 26.
Public radio and television facilities shall provide public benefit organisations
with free of charge broadcasting time to inform the general public of their activi-
ties, in conformity with the rules laid out in separate legal provisions.

Article 27.
1. A personal income taxpayer may, in conformity with the rules laid out in
separate legal provisions, donate 1% of the tax, calculated in accordance with
separate provisions, to support personally selected public benefit organisa-
tions.
2. Funds received by public benefit organisations as 1% of personal income tax
may be used solely for performance of public benefit work.

26 3. By 30 September of every year, the minister competent for public finance
shall publish a list of public benefit organisations on the website of office
of the minister, including the name of the public benefit organisation and
its number of entry to the National Court Register, as well as the amount
of funds received by that organisation as 1% of personal income tax for the
previous year.

Article 27a.
1. The minister competent for social security shall keep an electronic list of
organisations having public benefit organisation status as at 30 November of
each fiscal year and which, in accordance with separate legal provisions, may
receive 1% of personal income tax from personal income taxpayers on the
basis of tax returns for the fiscal year, and shall publish the list on the website
of the Public Information Bulletin no later than on 15 December of each
fiscal year.
2. The list referred to in para 1 shall not include public benefit organisations:
1) which failed to submit performance reports and financial statements re-
ferred to in Article 23 paras 1 and 2, in the year to which the tax return
refers, to the minister competent for social security within the deadline
specified in Article 23 para 4; or
2) with regard to which information has been entered into the National
Court Register concerning initiated liquidation or declaration of bank-
ruptcy.
3. With regard to every public benefit organisation, the list referred to in para 1,
as at:
1) 15 December of the fiscal year shall include the name and seat, as well as
the number of entry into the National Court Register;
2) 15 March of the year following the fiscal year to which the tax return re-
fers, apart from data listed in subpara 1, also the number of bank account
for transferring 1% of tax on the basis of such return.
4. The Minister of Justice shall provide data referred to in para 3 subpara 1.
5. By 31 December of the tax year, the public benefit organisation may submit
written reservations as to the correctness of data referred to in para 3 subpara
1 to the minister competent for social security.
6. The minister competent for public finance shall provide data relating to num-
bers of bank accounts referred to in para 3 subpara 2 on the basis of informa-
tion collected by heads of tax offices competent for the organisations’ seats.
7. By 15 January of the year following the fiscal year, the minister competent
for social security shall include numbers of bank accounts submitted by the

27 minister competent for public finance and indicated by public benefit organi-
sations in previous years as intended for transferring 1% of tax in the list
referred to in para 1.
8. In the case when, as of 15 January of the year following the fiscal year, the
list referred to in para 1 does not include the number of bank account or
such number is inaccurate, the public benefit organisation shall be obliged to
notify in writing the head of the tax office competent for the organisation’s
seat of the number of bank account for transferring 1% of tax by 31 January
of the year following the fiscal year.
9. As of 15 January of the year following the fiscal year, the list referred to
in para 1 shall include numbers of bank accounts completed with number
of bank accounts referred to in para 8. By the end of February of the year
following the fiscal year, public benefit organisations may submit written
reservations as to the correctness of numbers of bank accounts included in the
list as of 15 February of the year following the fiscal year to the head of the
tax office competent for the organisations’ seats.
10. Between 15 March and 31 July of the year following the fiscal year, numbers
of bank accounts referred to in para 3 subpara 2 shall not be subject to
changes, unless the number of bank account is changed for reasons other than
those due to the public benefit organisation.
11. By way of ordinance, the minister competent for social security, acting
jointly with the minister competent for public finance and with the Minister
of Justice, shall define procedures, dates and formats of data exchange be-
tween the minister competent for social security, the Minister of Justice, the
minister competent for public finance and tax authorities, with regard to the
need to ensure effective implementation of tasks relating to creation of
the list referred to in para 1 and to transferring funds from 1% of personal
income tax to public benefit organisations.

Article 27b.
1. A member of the management body, audit body or supervision body of
a public benefit organisation and liquidator of a public benefit organisation
shall be liable towards such organisation for damages caused by action or
negligence that is contrary to legal provisions or to the statutes of the public
benefit organisation, unless they are not at fault.
2. A member of the management body, audit body or supervision body of
a public benefit organisation and liquidator of a public benefit organisation
shall exercise due diligence resulting from the professional nature of their
activities when performing their duties.

28 3. A member of the management body, audit body or supervision body of
a public benefit organisation and liquidator of a public benefit organisation,
who perform their duties to the benefit of the society, shall exercise due
diligence when performing such duties.
4. Should the damage referred to in para 1 be caused jointly by several persons,
those persons shall be jointly and severally liable for that damage.

Chapter 4
Supervision

Article 28.
1. Operations of a public benefit organisation shall be supervised by the minis-
ter responsible for social security, with respect to rights, responsibilities
and requirements set out in Articles 8-10, Article 20, Article 21, Article 23,
Articles 24-27 and Article 42-48.
2. (repealed).

Article 29.
1. A public benefit organisation shall be subject to supervision by the minister
responsible for social security within the scope defined in Article 28 para 1.
2. An audit procedure shall be announced ex officio by the minister responsible
for social security, or upon request by a public administration authority,
a non-governmental organisation or entities listed in Article 3 para 3.
3. The competent minister for social security may have the audit procedure
carried out by:
1) the minister responsible for the operations of public benefit organisa-
tions, provided that this has been agreed with them;
2) a Voivode.
4. The audit procedure shall be carried out by individuals granted a personal
authorisation by the competent minister for social security which shall deter-
mine the public benefit organisation to be audited and the legal basis for the
audit. If the audit procedure is conferred to one of the authorities, referred to
in para 3, the written authorisation shall be issued by this authority.

Article 30.
1. Individuals authorised to perform audits shall be authorised to enter the site
of a property, or its part, housing operations of a public benefit organisa-
tion, and to demand oral or written clarification, documents or other infor-

29 mation carriers for inspection, and any other data relating to the subject of
the audit.
2. Any audit work referred to in para 1 shall be performed in the presence of
a member or representative of the management body, or of an employee of
the public benefit organisation audited. Should such individuals be absent,
audit work shall be held in the presence of a duly summoned witness.

Article 31.
1. Following an audit, a relevant post-audit report shall be drafted, to be signed
by individuals performing the audit and by a member of the management
body authorised to represent the public benefit organisation audited, or by an
individual duly authorised thereby. The manager of the public benefit organi-
sation or the duly authorised individual shall not refuse to sign the post-audit
report without justification. In case of refusal, the report shall be considered
signed as of the date of such refusal.
2. A member of the management body authorised to represent the public benefit
organisation audited may, within 14 days as of the date of signing the report,
offer clarification in writing, or file objections as to the content of the post-
audit report.
3. Upon having considered objections referred to in para 2, individuals respon-
sible for the audit shall submit a written statement to the member of the man-
agement body of the public benefit organisation authorised to represent it,
or a person authorised thereby, within 14 days.
4. After the audit, the individuals performing the audit shall draft the post-audit
findings, within the deadline referred to in para 3.

Article 32.
The final audit findings shall contain a description of the status quo found in the
course of the audit, inclusive of any irregularities disclosed, in recognition of
reasons for their arising, the scope and results of such irregularities and the indi-
viduals responsible for these as well as the deadline for their removal, no earlier
than within 30 days of the submission of post-audit findings.

Article 33.
1. After the end of the audit, the minister responsible for social security shall
submit post-audit findings to the public benefit organisation within 14 days.
In case of conferring the audit, the authorities, referred to in Article 29 para 3
submit the findings to the public benefit organisation and the minister respon-
sible for social security.

30 2. The minister responsible for social security applies to the court of registration
to delete information, referred to in Article 22 para 2, or to delete an organi-
sation referred to in Article 22 para 3 from the National Court Register in the
event of:
1) failure to remove irregularities defined in the post-audit findings or
refusal to be subject to the audit by the public benefit organisation;
2) a serious breach of the law revealed in the course of the audit, referred
to in Article 29.
3. Should the audit reveal that a public benefit organisation fails to conform to
requirements specified in Article 20 and Article 21, respectively, the minister
responsible for social security shall apply to the court of registration to delete
information, referred to in Article 22 para 2 or to delist an organisation,
referred to in Article 22 para 3 from the National Court Register.
4. Should a public benefit organisation or information referred to under Article
22 para 1 be delisted or deleted from the National Court Register, such
organisation shall be obliged to make use of the funds raised from 1% of
the personal income tax, referred to in Article 27 para 1, for the purpose of
its own statutory objectives, within 3 months of losing the status of a public
benefit organisation.
5. Any funds not used in the manner and within the time specified in para 4
hereto shall be immediately transferred by a non-governmental organisation
or entities referred to in Article 3 para 3 subpara 1 and 4, to an organisation
with identical or similar statutory objectives, or to a public benefit organisa-
tion indicated by the minister responsible for social security, following re-
ceipt of an opinion by the Council for Public Benefit Work. Such transfer
shall not be recognised as a donation as laid out in separate legal provisions.

Article 33a.
1. In the event of:
1) a breach of obligations, referred to in Article 23, and in particular, failure
to submit or publish financial statements or a content report or when the
reports or statements submitted are incomplete or cast doubts as to the
operations of the public benefit organisation, the minister responsible for
social security shall demand that the public benefit organisation cease the
breaches and present relevant clarifications;
2) the organisation failing to comply with the request within 30 days of its
receipt, the minister responsible for social security shall request the court
of registration to delete the information, referred to in Article 22 para 3,
or to delist the organisation referred to in Article 22 para 3.

31 2. The provision in para1 shall also apply in the event of:
1) failure to submit a report on the results of public fund-raising and the use
of the funds collected, to the authority which granted a license for public
fund-raising, or failure to publish the results of public fund-raising and
information on the use of the funds collected, in accordance with the
press law, in the press reaching at least the area in which the fund-raising
activities were performed;
2) failure to submit information on settlement of the funds derived from
public fund-raising or information on the donations received, referred
to in Act of 15 February 1992 on Income Tax of Legal Persons (Dz.U. of
2000 No 54, item 654, as amended
6);
3) running:
a) organisations providing 24-hour care for disabled, chronically ill or
elderly persons, a social integration centre, welfare homes, special
education centres, defined in the Act of 12 March 2004 on Social
Assistance (Dz.U. of 2009 No 175, item 1362, No 202, item 1551,
No 219, item 1706 and No 221, item 1738) and state schools and
public organisations defined in the Act of 7 September 1991 on the
Education System (Dz.U. of 2004 No 256, item 2572, as amended
7),
without being authorised to do so;
6 Amendments to the consolidated text of the present Act have been published in Dz. U. of 2000
No 60, item 700 and 703, No 86, item 958, No 103, item 1100, No 117, item 1228 and No 122,
item 1315 and 1324, of 2001 No 106, item 1150, No 110, item 1190 and No 125, item 1363,
of 2002 No 25, item 253, No 74, item 676, No 93, item 820, No 141, item 1179, No 169,
item 1384, No 199, item 1672, No 200, item 1684 and No 230, item 1922, of 2003 No 7, item 79,
No 45, item 391, No 96, item 874, No 137, item 1302, No 180, item 1759, No 202, item 1957,
No 217, item 2124 and No 223, item 2218, of 2004 No 6, item 39, No 29, item 257, No 54,
item 535, No 93, item 894, No 116, item 1203, No 121, item 1262, No 123, item 1291, No 146,
item 1546, No 171, item 1800, No 210, item 2135 and No 254, item 2533, of 2005 No 25,
item 202, No 57, item 491, No 78, item 684, No 143, item 1199, No 155, item 1298, No 169,
item 1419 and 1420, No 179, item 1484, No 180, item 1495 and No 183, item 1538, of 2006
No 94, item 651, No 107, item 723, No 136, item 970, No 157, item 1119, No 183, item 1353,
No 217, item 1589 and No 251, item 1847, of 2007 No 165, item 1169, No 171, item 1208 and
No 176, item 1238, of 2008 No 141, item 888 and No 209, item 1316 of 2009 No 3, item 11,
No 19, item 100, No 42, item 341, No 65, item 545, No 69, item 587, No 79, item 666, No 125,
item 1035, No 127, item 1052, No 157, item 241, No 165, item 1316 and No 215, item 1664
7 Amendments to the consolidated text of the present Act have been published in Dz. U. of 2004
No 273, item 2703 and No 281, item 2781, of 2005 No 17, item 141, No 94, item 788, No 122,
item 1020, No 131, item 1091, No 167, item 1400 and No 249, item 2104, of 2006 No 144,
item 1043, No 208, item 1532 and No 227, item 1658, of 2007 No 42, item 273, No 80, item 542,
No 115, item 791, No 120, item 818, No 180, item 1280 and No 181, item 1292, of 2008 No 70,
item 416, No 145, item 917, No 216, item 1370 and No 235, item 1618 and of 2009 No 6, item 33,
No 33, item 206, No 56, item 458, No 157, item 1241 and No 219, item 1705.

32b) private healthcare institutions without having it entered into the re-
gister specified in Act of 30 August 1991 on Healthcare Institutions
(Dz.U. of 2007 No 14, item 89, as amended
8).
3. In the event of a recurring use of donation for purposes other than those de-
fined by a decision of public administration authority or a legally binding
court judgment, the minister responsible for social security may request the
court of registration to delete the information, referred to in Article 22 para 2,
or to delist the organisation, referred to in Article 22 para 3.

Article 33b.
The minister responsible for social security shall determine, by way of regulation,
the detailed terms and conditions as well as the manner and mode of carrying out
audits of public benefit organisations, including the template of an authorisation
for conducting the audit, taking into account the necessity of ensuring efficiency
and effectiveness of the process.

Article 34.
1. Public Finances Act provisions shall apply as appropriate to the process of
supervising and controlling public funds expenditure for any matter unregu-
lated herein.
2. Provisions of para 1 of Article 28 and Articles 30-33b do not preclude the
application of separate legal provisions concerning audits, or supervision
rights of other authorities.

Chapter 5
Council for Public Benefit Work

Article 35.
1. The Council for Public Benefit Work, hereinafter referred to as “the Coun-
cil”, shall hereby be formed as a counselling and opinion body to the minister
competent for social security.
2. The Council’s tasks shall include in particular:
1) issuing opinions on issues pertaining to the application hereof;
8 Amendments to the consolidated text of the present Act have been published in Dz. U. of 2007
No 123, item 849, No 166, item 1172, No 176, item 1240 and No 181, item 1290, of 2008 No 171,
item 1056 and No 234, item 1570 and of 2009 No 19, item 100, No 76, item 641, No 98, item 817,
No 157, item 1241 and No 219, item 1707.

33 2) issuing opinions on draft laws and governmental programmes concerning
the non-governmental organisations’ activity, and public benefit and
volunteer work;
3) offering assistance and issuing opinions in case of any dispute between
public administration authorities and non-governmental organisations, or
the entities referred to in Article 3 para 3, in the field of public benefit
work;
4) collecting and analysing information on the performed inspections and
their results;
5) issuing opinions on matters concerning public tasks, on the process of
commissioning such tasks to be performed by non-governmental organi-
sations or other entities referred to in Article 3 para 3 hereof, and on
recommended public task performance standards;
6) establishing – in co-operation with non-governmental organisations and
other entities referred to in Article 3 para 3 hereof – mechanisms to
distribute information on public benefit work standards, and on disclosed
cases of such standards being violated;
7) designating candidates for the members of the National Health Fund
Council and for the Board of the voivodeship branch of the National
Health Fund, appointed in accordance with the rules and the manner set
forth in provisions on health care services financed from public funds.
3. The Council shall have a three-year term of office. The Council Member
shall not perform their duties for a period longer than two subsequent terms.
4. The Council shall issue an opinion within the period of 30 days from the
date on which draft laws or government programmes concerning the non-
-governmental organisations’ activity and public benefit and volunteer work
were submitted. The non-issuance of the opinion within the specified time
frame shall mean resigning of the right to its issuance.

Article 36.
1. The Council shall consist of:
1) five representatives of governmental administration authorities, and of
units supervised by or reporting to such authorities;
2) five representatives of local government authorities;
3) ten representatives of non-governmental organisations, non-governmen-
tal organisations’ unions and/or associations, and entities referred to
Article 3 para 3.
2. The minister responsible for social security shall appoint and dismiss the
Council members; notwithstanding the above, Council members representing:

341) non-governmental organisations, non-governmental organisations’ unions
and/or associations, and entities referred to in Article 3 para 3 hereof
shall be selected from among candidates nominated by those organisa-
tions, each of whom is supported by at least 20 non-governmental
organisations or entities referred to in Article 3 para 3, or by at least 3
unions and/or associations of non-governmental organisations or entities
referred to in Article 3 para 3;
2) governmental administration authorities and units supervised by or re-
porting to such authorities ; representatives of these authorities shall be
selected from among candidates nominated by these authorities and by
managers of relevant units;
3) local government authorities; representatives of local authorities shall be
selected from among candidates nominated by local government authori-
ties in the Joint Central and Local Government Committee.
3. The minister responsible for social security shall dismiss a Council Member
prior to the expiry of the assigned term of office:
1) upon his or her motion;
2) upon the motion of an entity referred to in para 2 and represented by that
Member;
3) should such Council Member be convicted by virtue of a final court
judgement for a crime involving intentional fault;
4) should he or she become permanently unable to perform the duties of
a Council Member due to sickness confirmed by a medical certificate;
5) in case of unauthorised absence at three subsequent sessions of the
Council.

Article 37.
Council sessions shall be called by the minister responsible for social security,
or upon the motion of at least one-quarter of all Council members.

Article 38.
The Council shall have the right to:
1) appoint experts;
2) invite representatives of public administration, local government, and
of non-governmental organisations and other entities referred to in
Article 3 para 3 not represented on the Council, to attend their
sessions, as well as the representatives of Voivodeship, Poviat and
Gmina Councils;

35 3) commission research and expert opinions relating to the implementation
of the Council’s tasks.

Article 39.
1. Costs of Council activities relating to the overall service, research, and expert
opinions, as well as to the participation of experts, Council members, and
persons not being the members of the Council in the Council sessions, shall
be covered from the part of the budget handled by the minister responsible
for social security.
2. Participants in Council work shall be eligible to receive per diems and travel
expense reimbursement under the provisions of Article 775 § 2 of the Labour
Code.
3. An employer shall be obliged to grant leave to an employee being a Council
Member in order to enable that employee to attend Council sessions. For the
time taken off, the employee shall retain the right to remuneration calculated
according to the rules applying to the monetary equivalent due for holiday
leave, to be covered from the part of the budget handled by the minister
responsible for social security.

Article 40.
The minister competent for social security shall specify by way of regulation:
1) the course and manner of Council Member appointment in recognition of
the need to ensure proper representation of non-governmental organisa-
tions and other entities specified in Article 3 para 3, and of the diversity
of public benefit works, and taking into consideration the time frame for
the nomination of Council member candidates;
2) the organisation and course of Council works, and the rules of participa-
tion in Council work of representatives of public administration authori-
ties, of non-governmental organisations, and of other entities referred to
in Article 3 para 3 not represented in the Council.

Article 40a.
The Council, at the end of its term, shall present the minister responsible for
social security with a report on its activity.

Article 41.
The office responsible for providing administrative and office services to the
minister responsible for social security shall also provide administrative and
office services to the Council.

36Chapter 6
The Voivodeship, Poviate and Gmina
Councils for Public Benefit Work

Article 41a.
1. Upon a joint request of at least 50 non-governmental organisations or entities
referred to in Article 3 para 3, active in the territory of a voivodeship, the
Marshall of the Voivodeship may establish the Voivodeship Council for
Public Benefit Work, acting as a counselling and opinion body, hereinafter
referred to as “The Voivodeship Council.”
2. The tasks of the Voivodeship Council shall include in particular:
1) issuing opinion on matters pertaining to the activity of non-governmental
organisations and entities referred to in Article 3 para 3, including
cooperation programmes with non-governmental organisations and other
entities defined in Article 3 para 3;
2) issuing opinion on draft resolutions and draft acts of local law on public
tasks, referred to in Article 4;
3) offering assistance and issuing opinions in case of any dispute between
public administration authorities and non-governmental organisations,
or the entities defined in Article 3 para 3;
4) issuing opinion on matters concerning public tasks, on the process
of commissioning such tasks to be performed by non-governmental
organisations or other entities defined in Article 3 para 3 hereof, and
on recommended public task performance standards;
5) issuing opinion on the projects of the development strategy for the
voivodeship.
3. The Voivodeship Council shall have 30 days from the date of submitting,
respectively, the cooperation programme and the voivodeship development
strategy to issue its opinion. Not issuing the opinion within the specified time
frame shall mean waiving the right to issue such opinion.
4. The term of office of a Voivodeship Council shall be two years.

Article 41b.
1. The Voivodeship Council shall be composed of:
1) representative of the Voivode;
2) representatives of the Marshal of the Voivodeship;
3) representatives of the Sejmik of the Voivodeship;
4) representatives of non-governmental organisations and entities referred to
in Article 3 para 3, conducting activity on the territory of the voivodeship.

37 2. Representatives of non-governmental organisations and entities referred to in
Article 3 para 3, conducting activity on the territory of the voivodeship, shall
form at least one half of the Voivodeship Council.
3. Members of the Voivodeship Council shall be appointed and recalled by the
Marshal of the Voivodeship, whereas members of the Voivodeship Council
representing non-governmental organisations and entities referred to in Arti-
cle 3 para 3 shall be appointed from among candidates proposed by those
organisations or entities.
4. By way of resolution, the managing authority of the voivodeship shall define
the procedure for appointing members of the Voivodeship Council, taking
into account the need to ensure that non-governmental organisations and
entities referred to in Article 3 para 3 are represented with regard to legal
forms and types of public benefit work performed by such organisations and
entities, as well as the dates and method of proposing candidates for members
of the Voivodeship Council.
5. The Marshal of the Voivodeship may recall a member of the Voivodeship
Council before the end of the term of office of such member:
1) upon his or her request;
2) upon request of the entity referred to in para 1 subparas 1 and 4;
3) should such Voivodeship Council member be convicted by virtue of
a final court judgement for a crime involving intentional fault;
4) should he or she become permanently unable to perform the duties of
a Voivodeship Council member due to sickness confirmed by a medical
certificate;
5) in case of unauthorised absence at three subsequent meetings of the
Voivodeship Council.
6. By way of resolution, the managing authority of the voivodeship shall define
organisation and operating procedure of the Voivodeship Council, taking into
account the need to ensure effective functioning of the Voivodeship Council.
7. The managing authority of the voivodeship shall cover the costs of transport
of Voivodeship Council members on terms and conditions specified in regu-
lations issued on the basis of Article 775 para 2 of the Act of 26 June 1974 –
Labour Code, as well as the costs of experts’ opinions related to performance
of tasks of the Voivodeship Council.

Article 41c.
1. Debates of the Voivodeship Council shall take place during meetings.
2. Resolutions of the Voivodeship Council shall be adopted by simple majority
of votes with at least one half of members of the Voivodeship Council present.

38Article 41d.
The provisions of Articles 37 and 38 shall apply accordingly to the Voivodeship
Council, whereas the powers of the minister competent for social security shall be
vested in the Marshal of the Voivodeship.

Article 41e.
1. A Poviat or a Gmina Council for Public Benefit Work, hereinafter referred
to as the “Poviat Council” and the “Gmina Council” respectively, may be
established as a consultation and advisory body in a poviat or in a gmina
respectively.
2. A Poviat Council or a Gmina Council may be established by the executive
body of the competent local self-government unit upon request of non-
-governmental organisations and entities referred to in Article 3 para 3 con-
ducting activity on the territory of poviat or gmina respectively.
3. The term of office of the Poviat Council and of the Gmina Council shall
count 2 years.

Article 41f.
The Poviat Council and the Gmina Council shall be composed of:
1) representatives of the decision-making body of the poviat or gmina re-
spectively;
2) representatives of the executive body of the poviat or gmina respectively;
3) representatives of non-governmental organisations and entities referred
to in Article 3 para 3, conducting activity on the territory of the poviat
or gmina respectively and forming at least one half of Council members.

Article 41g.
By way of resolution, the decision-making body of the poviat or gmina respec-
tively shall define the procedure for appointing members of the Poviat or Gmina
Council respectively, taking into account the need to ensure that non-go-
vernmental organisations and entities referred to in Article 3 para 3 are repre-
sented, as well as the dates and method of proposing candidates for members of
the Poviat or Gmina Council respectively and the need to ensure effective func-
tioning of those Councils.

Article 41h.
The Voivodeship Council, the Poviat Council and the Gmina Council shall coop-
erate on principles of partnership and sovereignty of parties, in particular by
means of mutual informing about the planned activities.

39 Article 41i.
1. The tasks of the Poviat Council and Gmina Council shall include in parti-
cular:
1) issuing opinions on draft development strategies for poviats or gminas
respectively;
2) issuing opinion on drafts of the resolutions and acts of local law concer-
ning public tasks, referred to in Article 4, as well as cooperation with
non-governmental organisations and entities referred to in Article 3 para
3, including programmes of cooperation with non-governmental organi-
sations and entities referred to in Article 3 para 3;
3) issuing opinion on matters pertaining to the activity of non-governmental
organisations and entities referred to in Article 3 para 3;
4) offering assistance and issuing opinions in case of any dispute between
public administration authorities and non-governmental organisations,
or the entities defined in Article 3 para 3;
5) issuing opinions on issues concerning public tasks, including commis-
sioning such tasks to be performed by non-governmental organisations
and entities defined in Article 3 para 3, as well as on recommended stan-
dards of performance of public tasks.
2. The Poviat Council or the Gmina Council shall have 14 days to issue opinion
from the date of submitting the cooperation programme and the development
strategy for the poviat or gmina respectively. Failure to issue such opinion
within the specified time frame shall mean resigning from the right to express
such opinion.

Section III
Volunteer Work

Chapter 1
General provisions

Article 42.
1. Volunteers shall, on terms and conditions set out in this Chapter, provide
services to support the following:
1) non-governmental organisations and other entities defined in Article 3
para 3 in relation to their statutory activity, in particular in the field of
public benefit work, with the exception of business activity they may
engage in;

402) public administration authorities, with the exception of business activity
they may engage in;
3) organisational units reporting to public administration authorities or su-
pervised by the same, with the exception of business activity they may
engage in – hereinafter referred to as “the beneficiaries.”
2. Provisions laid out in this Chapter shall apply as appropriate to volunteers provi-
ding services to support international organisations in the territory of the Republic
of Poland, unless provisions of international agreements provide otherwise.
3. A member of an association may also provide services, as a volunteer, for the
association they are a member of.

Article 43.
A volunteer shall be duly qualified and conform to all requirements appropriate for
the type and scope of services provided, whenever separate legal provisions provide
for the obligation to have such qualifications and to fulfil relevant conditions.

Article 44.
1. Services shall be provided by volunteers within the extent, in the manner and
within the time-frame defined in an agreement signed with the beneficiary.
The agreement shall contain a clause allowing for the termination thereof.
2. Upon the volunteer’s request, the beneficiary shall be obliged to confirm in
writing the content of the agreement referred to in para 1, and to issue a writ-
ten attestation of services provided by the volunteer and their scope.
3. Upon the volunteer’s request, the beneficiary may issue a written opinion on
the services provided by the volunteer.
4. Should a volunteer provide services for a period exceeding 30 days, the said
agreement shall be made in writing.
5. The provisions of the agreements concluded between the beneficiary and the
volunteer not regulated herein shall be regulated by provisions of the Act of
23 April 1964 the Civil Code.

Chapter 2
Detailed provisions

Article 45.
1. The beneficiary shall be obliged to:
1) notify the volunteer of any risk to health and safety related to providing
services, and on the rules of protection against occupational threats and
hazards;

41 2) ensure the volunteer the safe and hygienic conditions of services pro-
vision, including appropriate personal safety measures determined by
the type of services provided and the related hazard under separate legal
provisions applicable to employees;
3) cover the cost of business travel and per diems under separate legal pro-
visions applicable to employees.
2. The beneficiary may reimburse other indispensable expenses incurred by the
volunteer when providing benefits to the beneficiary, under separate legal
provisions applicable to employees.
3. The beneficiary may cover the costs of volunteer training in the field of ser-
vices they provide as set out in the agreement referred to in Article 44 para 1
hereof.
4. The volunteer may relieve the beneficiary in whole or in part from obliga-
tions listed in para 1 subpara 3 hereof. Such waiver shall be made in writing,
or else shall be null and void.

Article 46.
1. A volunteer may be entitled to health care services under terms and condi-
tions set out in legal provisions on health care services financed from public
funds.
2. Under separate legal provisions, a volunteer shall be eligible for compensa-
tion in case of an accident when providing services described in Article 42,
subject to para 3.
3. The beneficiary shall be obliged to take out casualty insurance for any volun-
teer providing services for a period no longer than 30 days.
4. Should the agreement concluded between a beneficiary and a volunteer pro-
vide for the volunteer to be delegated to provide services in the territory of
another state, where an armed conflict, a natural disaster or a natural calamity
occurs, the beneficiary shall be obliged to take out casualty and expatriate
medical insurance for the volunteer, should their costs not be covered other-
wise, in particular under the coordination provisions set out in the Act of 27
August 2004 on health care services financed from public funds. Provisions
of para 2 and para 3 shall not apply.
5. Should the volunteer be delegated to provide services in the territory of an-
other state under terms and conditions other than those set out in para 4, the
beneficiary may take out casualty and expatriate medical insurance, should
their cost not be covered otherwise, in particular under the coordination pro-
visions set out in the Act of 27 August 2004 on health care services financed
from public funds. Provisions of para 2 shall not apply.

42 6. The beneficiary may take out insurance policy covering third party risks, in
relation to services the volunteer provides.

Article 47.
The beneficiary shall be obliged to notify the volunteer of their rights and obliga-
tions, and provide access to such information.

Article 48.
Should the agreement, referred to in Article 42 para 1 subpara 2 and 3 between
the beneficiary and the volunteer provide for the volunteer to be delegated
to provide services in the territory of another state, under the international
agreement binding for the Republic of Poland, such volunteer shall be entitled to
benefits and reimbursement of costs generally accepted in relations of this kind,
unless international agreements stipulate otherwise.

Article 49.
Expenses for purposes referred to in Article 45 para 1 and para 3 and Article 46
para 3 and para 6 shall include the following:
1) costs of the statutory activity of non-governmental organisations and
of entities listed in Article 3 para 3 as beneficiaries;
2) costs incurred by beneficiaries defined in Article 42 para 1 subpara 2
and 3.

Article 50.
The value of a service provided by the volunteer does not constitute a donation to
the beneficiary as defined in the Civil Code and tax regulations.

Article 50a.
Every two years, the Council of Ministers shall present the Sejm and Senate of
the Republic of Poland with the report on the implementation hereof, no later than
by September 30
th of the year following the end of the reporting period, on the
basis of the information acquired from public administration authorities and
self-government units.

Article 50b.
1. Whoever, acting on behalf of a non-governmental organisation or entities
defined in Article 3 para 3, or other entities not being public benefit organisa-
tions, misinforms a public administration authority or a natural, or legal person
that an organisation or an entity has such status, shall be charged with a fine.

43 2. The cases referred to in para 1 shall be judged in accordance with the pro-
visions of the Act of 24 August 2001 – Code of Criminal Procedure (Dz.U.
of 2008 No 133, item 848 as amended
9).

Article 51.
The first term of office of the Council described in Article 35 para1) hereof shall
be two years.

Article 52.
No later than by June 30
th 2005, the Council of Ministers shall present the Sejm
and Senate of the Republic of Poland with a report on the implementation and
enforcement hereof for the period as of its entering into force until December 31
st
2004.

Article 53.
This Act of Law shall come into force on terms and conditions specified in sepa-
rate legal provisions.

9 Changes to the consolidated text of the said Act have been published in Dz.U. of 2008No 214,
item 1344 and No 237, item 1651 and of 2009 No 178, item 1375, No 190, item 1474 and No 206,
item 1589.