A non-governmental organisation¹ or other establishment possessing equal rights to NGO² , registered in the National Court Register as an entity having a status of 'public benefit organisation' (PBO). Such organisation performs public benefit work³ and can enjoy tax exemptions⁴ as well as privileges⁵ on the terms and conditions laid out in the Act on Public Benefit and Volunteer Work.

Provisions of the Act aim at guaranteeing the proper use of funds obtained by the PBO to be spend on publicly useful work serving not only members of the organisation, under the supervision of internal and external bodies6 and providing transparency of the organization's annual performance reports as well as financial statements.

¹Excluding political parties, trade unions, employers' organisations,professional self-government organisations, fundations set up by political parties.
²Association of local self-governments or faith-based not-for-profit entity, which does not distribute any profit among its members, shareholders nor employees, spends all revenues on public benefit work – these criteria must be met if PBO status is granted to a limited or unlimited liability company - including a sports club.
³Public services mentioned in article 4 of the Law on Public Benefit and Volunteer Work.
⁴A public benefit organisation is eligible for a waiver of the following, on terms and conditions quoted in separate legal provisions:
1) the corporate income tax,
2) the property tax,
3) Civil Code procedural fees,
4) the stamp duty,
5) court fees
- if related to public benefit work carried out by such organisation.
⁵Eligibility to receive 1% allocation of personal income tax according to taxpayers' individual decisions, eligibility to gain the right to use property owned by the State Treasury or by local government authorities, with preferential terms applying, eligibility to free of charge broadcasting time to inform the general public of the organisation's activities in public radio and TV, eligibility to use unpaid work of conscripts dispatched for substitute military service.
⁶Accordingly, the audit committee or other collective body of internal control and the minister responsible for social security.

• Act of 24 April 2003 on Public Benefit and Volunteer Work
  Place of publication: (Dz. U. z 2020 r.poz. 1057)