Przeglądarka Internet Explorer, której używasz, uniemożliwia skorzystanie z większości funkcji portalu ngo.pl.
Aby mieć dostęp do wszystkich funkcji portalu ngo.pl, zmień przeglądarkę na inną (np. Chrome, Firefox, Safari, Opera, Edge).
Wystartuj z naszym pakietem Do wyboru masz PDF lub druk. Dodaj do ekwipunku >
Strona główna
What is the difference between an association and a foundation?
What is the difference between an association and a foundation?
The formal difference between the two is presented below, but in practice they can operate in similar ways.
Foundation
founders
- there can be one or multiple founders
members
- “membership” does not apply
management
- board of directors
- internal control body (foundation council, supervisory board, audit committee) - optional
objectives and forms of operation
- the objective should be legal and socially or economically useful
- non-profit objective
- the objective cannot be to support the members of management bodies
- the objective must be verifiable and tangible
- public benefit activity can be performed as a charity or as a paid service
beneficiaries
- people from outside the organization
assets
- the basis for a foundation’s operations are its assets, provided by the founder in the form of endowment - this can be money, as well as real estate or movable property
- separate fund, a minimum of 1000 PLN for conducting business
funding sources
- central and local government (e.g. subsidies)
- grant-making organizations
- natural persons and legal entities (e.g. donations, fundraisers)
- foundation’s own for-profit activities (public benefit activity for a fee, business activity)
Association
founders
- at least 7 founders
members
- association has members
management
- general assembly of the members
- audit committee
- board of directors
objectives and forms of operation
- any objective within legal boundaries is viable
- non-profit objective
- the objective can be to support the members of the association (e.g. a Cricket Enthusiasts Association, with the objective of supporting the association members and nurturing their shared passion for cricket)
- the objectives may be abstract and intangible
- public benefit activity can be performed as a charity or as a paid service
beneficiaries
- association members and/or non-members
assets
- no assets are required to establish an association (people are the “asset”)
funding sources
- central and local government (e.g. subsidies)
- grant-making organizations
- natural persons and legal entities (e.g. donations, fundraisers)
- foundation’s own for-profit activities (public benefit activity for a fee, business activity)
- membership fees