Where to get money for the development of the organization

Finding appropriate sources of funding can be a key challenge for any non-governmental organization (NGO). Here we discuss a variety of fundraising methods that can help you achieve your organization's mission and goals.

I. Models for financing activities

Public collections

Public collection is called a situation in which:
cash is being collected,
takes place in a public place,
is in compliance with the law (the Law on Principles of Public Collections).

It is also possible to organize collections in the virtual space. Remember, however, that they are not public collections in the sense of the law. Each of the portals offering the possibility of conducting a collection has its own regulations, from which you can learn more about, among other things, the amount of commission.

You can read more about how to organize a collection in accordance with the law here.


You can solicit donations from donors, i.e. people or legal entities that find your activities valuable and want to support them selflessly with their own funds.



According to the Civil Code, a donation is a form of contract in which the donor undertakes to provide a free benefit to the recipient at the expense of his property,
It can be received by any NGO,
After receiving a donation, a CIT-D form must be completed, but only at the time the organization received the donation from taxpayers who have the right to deduct it from income.
You can read more about what donations are here.


Donations and collections are relatively easy to account for.
This kind of financial support provides an opportunity to build a sustainable community, committed to the activities undertaken by the organization.
If the collection or donation does not reach its intended goal, we do not face such serious consequences as in the case of, for example, grants or commissioned tasks.


Requires the commitment of a large number of resources (including promotion).
It is not certain - it depends entirely on the will of your audience.


Business activities


According to Article 34 of the Law on Associations, an association may conduct business activities in accordance with the general rules set forth in separate regulations (in particular, the Law on Entrepreneurs). According to Article 5 of the Law on Foundations, a foundation may conduct business activities to the extent of achieving its objectives. Business activity is an organized profit-making activity, carried out on its own behalf and in a continuous manner.

The income from the business activity of an organization is to serve the realization of its statutory goals. Organizations conducting business activities are entrepreneurs under the law and are subject to the same rules as other entrepreneurs - they are subject to the same tax rules, are payers of CIT and VAT. An organization conducting business activity is obliged to submit an annual financial report to the tax office and the National Court Register.

In order to start conducting business activity, appropriate provisions of the statute (and a resolution of the authorities adopted on their basis in the case of an association) are required, followed by registration of the activity in the Register of Entrepreneurs of the National Court Register.

NOTE Ordinary associations operating under the provisions of Chapter 6 of the Act may not conduct business activity.

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Stability in operation (gaining certainty and financial independence).
Ability to compete with business entities.
Ability to independently obtain funds to carry out activities that cannot be funded by grants and competitions.


Conducting business activities requires adequate substantive resources in the organization (e.g., an employee who is solely responsible for this area of NGO activity).
The existence of market competition.
High responsibility

1.5% TAX

Individuals can annually donate 1.5% of their tax to a selected organization with the status of Public Benefit Organization (PBO). PBO status can be obtained by an organization that has existed for no less than 2 years and meets a number of requirements. Such status is also associated with additional reporting obligations.


Raising the 1.5% tax may be easier than seeking donors, since the tax is due to the Treasury anyway - so these individuals do not have to use their own funds.
Donating 1.5% tax is relatively easy and can be done by any taxpayer (individual).


1.5% tax is only available to organizations with the status of public benefit organizations.
These funds can only be spent on conducting public benefit activities.
Disbursement of funds from 1.5% entails additional reporting obligations - information about the expenditure must be included in the public factual report.


This is in other words a type of financial or non-financial support to individuals or organizations to achieve a specific goal. They are granted by a variety of entities, ranging from states to foundations.


Accessibility - almost any organization can apply for this type of funding.
Universality - there are many grant makers that offer competitions in different thematic areas and of different scales.
Implementation of the project under the grant allows the organization to build a good financial history.
The projects submitted under the grants allow the realization of statutory goals.
Within the framework of project implementation, regional, national and even international cooperation can be established.


Commitment to a specific project implies little flexibility in changing it.
Long waiting time between the preparation of the grant application and the moment when the planned activities begin.
Once the project is complete, you are faced with the task of reporting (a time-consuming and often complicated documentation procedure).
There are situations of unequal opportunities in getting funding (pathologies of the system).
A great deal of responsibility falls on the project leader due to the compulsion of properly maintained records.

A list of search engines and portals to help you find suitable grants can be found at the following link: - Grants and subsidies



According to the portal, paid public benefit activities are:
1) activities carried out by a non-governmental organization within the framework of its statutory activities falling within the sphere of public benefit as defined in Article 4 of the Law on Public Benefit Activity and Volunteerism, for which it collects fees (remuneration) from beneficiaries (or another purchaser - e.g., an office, a company),
2) sale of manufactured goods or provision of services in the field of: a) social and vocational rehabilitation of disabled persons under the terms of the Act of August 27, 1997 on vocational and social rehabilitation and employment of disabled persons, or b) integration and professional and social reintegration of persons at risk of social exclusion, as referred to in the Act of June 13, 2003 on social employment and the Act of April 27, 2006 on social cooperatives,
3) sale of objects of donation.


Enables the creation of a specific image of the organisation.
It provides a valuable source of funds that can be used for the development of the organization.
It is particularly attractive to entities working with people with disabilities or socially excluded people.
It is not necessary to have the status of a public benefit organization.


The income from the activity can only be used for public benefit activities.
Fees from buyers must not exceed the cost of operations.
Limits on salaries of persons employed by organizations engaged in paid activities apply.


Financial management of the organization

Remember to use a variety of funding sources (don't make your organization's operation dependent on one form of money, such as grants).
Running a business is an opportunity to create a situation of financial stability for your organization.
Don't be afraid of collections and donations. If the community wants to support you in this way - take advantage of it.
Be sure to keep reliable accounts (if this is beyond you, consider hiring an accountant or bookkeeper, or you can seek free help through your local government or other organization).
Having financial security will help you in difficult situations.
Be ready for risk and variance in your actions.

II. How to keep an organization's accounts

Bookkeeping is the responsibility of every association and foundation. Accounting, or bookkeeping, is the responsibility of the body responsible for its financial management, which is usually the board of directors.
You need to start bookkeeping when the first economic event will take place - for example, money will be credited to your account or with the beginning of a new fiscal year (which usually coincides with the calendar year).
It is possible to keep so-called full accounting or simplified records of income and expenses (UEPiK), which is a good solution for new, small organizations. The requirements are set forth in Article 10a of the Law on Public Benefit Activity and Volunteerism. Any NGO that meets them may - but does not have to - choose simplified accounting.
These requirements apply in particular to revenues - to be able to keep simplified records, they had to be less than 100 thousand zlotys in the previous year in the organization.
If you want to keep simplified records, you must make the appropriate decision in the Board of Directors, and then report this fact to the tax office responsible for your organization - within 14 days from the registration of the organization in the National Court Register (for new organizations) or by the end of January (if you want to start keeping UEPiK from the new year).
Important! If you are running UEPiK and your revenue in a given year will exceed 100 thousand zloty, you need to start full accounting.
Accounting and financial issues are perfectly described in the guide. We particularly recommend your attention to these articles, which very comprehensively discuss particular issues: - accounting in NGOs - Who, when and how must bookkeeping be done?


I. Models for financing activities
Public collections
1.5% tax
Paid public benefit activities
II. How to keep an organization's accounts

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