Uwarunkowania historyczne oraz prawne organizacji non-profit typu fundacje w Polsce
Historical and Legal Conditions of Non-profit Organizations such as Foundations in Poland

Summary/Abstract: The article presents an overview of the functioning of non-profit organizations, i.e. non-profit entities, such as foundations in Poland. At the outset, the history of the foundation is discussed. Then, the main areas of public tasks that are currently supported by Polish foundations are presented. In addition, the article provides information on the supervision of foundations and the reporting obligation of these organizations. Finally, information is provided on Polish legal regulations regarding the activities of the foundation’s board in the event of an epidemic threat or epidemic, which in times of an international pandemic is crucial for the continuity of the work of these legal entities.

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