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Which entities can hold the OPP status, and which cannot?

Public benefit organizations (abbreviated as OPPs) are entities granted public benefit status by the National Court Register (abbreviated as KRS).

To apply for public benefit status, the entity must meet the criteria set forth in the Act on Public Benefit Activity and Volunteerism and submit an application to the KRS.

The following can apply for OPP status:

  1. non-governmental organizations
  2. legal persons and organizational units of the Catholic Church, other churches and religious associations, provided that they operate under the regulations on the relationship between the State and the Catholic Church in the Republic of Poland, on the relationship between the State and other churches and religious associations and on guarantees of freedom of conscience and religion, and conducting public benefit activity is included in the charter of such an organization
  3. so-called not-for-profit companies, i.e. joint stock companies and limited liability companies, as well as sports clubs that are companies which:
  • do not operate for profit
  • allocate their entire income towards the realization of the objectives stated in their charter
  • do not allocate the profit to be distributed among their members, shareholders, stockholders and employees.

The following cannot apply for the OPP status:

  1. entities that belong to the public finance sector (including, but not limited to: state universities, research and development units, independent public healthcare institutions)
  2. entities that operate for profit,
  3. non-NGO social cooperatives,
  4. certain entities classified as non-governmental organizations:
  • political parties
  • trade unions and employers' organizations
  • professional associations
  • foundations established by political parties.