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Is a non-governmental organization and a public benefit organization (OPP) the same thing?
A non-governmental organization is an organization that operates between the public and private spheres: neither is it a public administration body, nor is its activity profit-oriented. Public benefit organization (pol. Organizacja Pożytku Publicznego, OPP for short) is a narrower term than NGO.
A non-governmental organization is an organization that operates between the public and private spheres: neither is it a public administration body, nor is its activity profit-oriented. The term usually refers to associations and foundations, although the list of entities operating in the non-governmental sphere is considerably longer.
Public benefit organization (pol. Organizacja Pożytku Publicznego, OPP for short) is a narrower term than NGO. An OPP is an NGO to which a registration court (Poland’s National Court Register, abbreviated to KRS) has granted, at its request, public benefit status.
In order for an organization to apply for OPP status, it must meet the conditions set forth in the Act on Public Benefit Activity and Volunteerism. In practice, this primarily means that a public benefit organization conducts activities for the common good, i.e. benefiting others. The scope of these areas is defined in the Act on Public Benefit Activity and Volunteerism.
Public benefit activities include:
- supporting culture and art
- social welfare and family assistance
- health care
- pursuit of equal rights for women and men
- support and promotion of physical culture
- charity work
- assistance to various groups in need of support, such as children, the disabled, as well as assistance to the Polish Diaspora
- promoting European integration
- promotion and organization of volunteerism
- education
The Act on Public Benefit Activity and Volunteerism also specifies entities not eligible for the OPP status.
Entities eligible for the OPP status:
- associations
- foundations
- associations of local government units
- social cooperatives
- so-called church organizations
- sports clubs
Entities NOT eligible for the OPP status:
- political parties
- trade unions
- employers' organizations
- professional associations
- foundations established by political parties
The public benefit status entitles the organization to various privileges, such as the right to receive 1.5% of income tax or the right to report on the organization's activities free of charge on public radio and television. However, additional substantive and financial reporting obligations apply as well.