An entity that meets at least one of the following criteria:

1) corporate or non-corporate entity operating against provisions on the relations between the State and the Catholic Church in the Republic of Poland, on the State position on other churches and religious unions, and on the guaranteed freedom of conscience and religion, should its statutory objectives encompass public benefit work, or

2) association of local governments, or

3) a social cooperative, or

4) a company (e.g. stock companies, limited liability companies, including a companies operating under the provisions of the Act of 25 June 2010 on sport ) whose aim is to make no profit, spend all income on mission-related activity, and not for distribution among members, shareholders or workers

• Act of 24 April 2003 on Public Benefit and Volunteer Work
  Place of publication: (Dz. U. z 2023 r. poz. 571, z późn. zm.)

• Non-profit sector