ASSOCIATION LAW - SELECTED ISSUES

1. Everyone can establish an association
It takes a minimum of 15 people to establish an association in Poland. All Polish citizens of age, as well as foreigners living in Poland are allowed to establish or join existing organizations. The foreigners living abroad are only allowed to join existing associations, where the charters of these associations allow such a possibility. Juveniles aged 16-18 may join associations with their parents' consent.

2. Associations are self-governing and independent
Polish law puts a stress to associations' independence.
Citizens' right to associate can be limited only exceptionally on the basis of Parliament Act and only in order to secure national safety or public order.
Nobody should be forced to become a member of any association.
All citizens have a right to associate.

3. Associations are registered by the Court
People wishing to establish an association in Poland should:
· make a formal decision to establish an association
· draw up and pass a statute
· apply for the Court registration.

In the year 2000 National Registration Court was formed to electronically register all legal entities.
At the beginning, due to the lack of manpower, complicated and highly formalized registration procedures and a large influx of petitions, registration of an association took a very long time (even up to a year).
Some citizens' groups gave up and didn't register.
Undoubtedly, a lot of civil energy was wasted. Nowadays, the procedure is simplified and effectively implemented.
The registration process takes about two months.
The cost to register an Association comes to about 125 Euros, which is a big amount of money for some citizens' groups like unemployed or homeless people.
It's planned to exempt associations from registration fees.

4. Sources of financing for Associations
Associations with legal entity can profit from different sources of financing:
· public collections,
· donations from companies and individuals, legacies,
· subsidies form public administration,
· incomes from real property, endowment or other capital revenues,
· economic activity.

THE ACT ON PUBLIC BENEFIT ORGANISATIONS AND VOLUNTEERING

The Act is the latest regulation, introduced in 2003. The new law addresses a number of key issues: including a new legal status for NGOs carrying out public benefit activities, incentives to encourage public philanthropy, issues linked to volunteering, more transparent rules for co-operation between public authorities and NGOs and other issues important for the NGO sector linked to taxation and investments.

The Act provides for creation a new category of NGO - a Public Benefit Organisation, which shall be given special privileges, but simultaneously will be subjected to detailed public control. Apart from various tax exemptions, public benefit organisations have been given the possibility to collect 1% of individual income tax.Every citizen is given the right to donate 1% of his or her income tax to a selected NGO. That provides NGOs with additional source of financing.

The Act can be downloaded here.

Radek Skiba

Association Law In Poland
CEDAG, Brussels, 21-22 November 2002