Prawne aspekty relacji działalności statutowej i gospodarczej fundacji
Legal aspects of the relation between foundation’s statutory and business activity

Summary/Abstract: This article presents the influence of foundation’s business activity on its statutory objectives. According to the Law on Foundations of April 6, 1984 ,the foundation may conduct business activity only to serve it’s statutory objectives, what used to be interpreted as the accessory rule of foundation’s business activity to its statutory activity. However in a foundation with both public and private benefit objectives, business activity may be one of the statutory goals. Furthermore the expanses on the business activity tend to dominate those on statutory goals. Both activities are conducted on the same field, by the same people, using the same equipment, so they are mixed within the same organizational framework.Foundation conducting business activity is an entrepreneur with all consequences, for the most such as becoming the subject of insolvency proceedings. However the Law on Foundations creates no legal tools to properly establish foundation on the field of business activity especially when it comes to management liability and supervision. Analysing and summing up all those problems has led me to introduce the concept of the new regulation on foundation law in Poland. The idea is to divide foundations into two categories: charitable (noncommercial) and commercial. The second type of foundations could be an interesting alternative for those entrepreneurs, who want to run their activity on the capital, not corporate, basis.

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