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Social organizations (non-governmental) are all entities that are not public administration units or bodies and whose activities are not aimed at making profit.

The most popular forms of organization are foundations and associations. They differ, among other things, in that even one person (founder) is enough to establish a foundation, while in the case of an association, a group of at least 7 people is needed. For example, Volunteer Fire Brigades and many sports clubs operate as associations.

The purpose of an organization is to meet needs and solve problems that have not been addressed effectively by anyone else.

There are approximately 100,000 foundations and associations actively operating in Poland. Half of them operate in villages and small towns with no more than 50,000 inhabitants. One third of the organizations operate in large cities with more than 200,000 inhabitants. Most organizations are in Masovia, over 20,000, half of them in Warsaw alone. Over 10,000 organizations are registered in Greater Poland, Lesser Poland, Silesia and Lower Silesia. There are definitely the fewest organizations in the Opole, Lubuskie, Podlaskie and Świętokrzyskie voivodeships - about 3-4 thousand each.

Organizations operate in very different fields: education, culture, sports, environmental protection, health, science, human rights and many, many others. It is difficult in everyday life not to come across the activities or effects of organizations, although sometimes we are not aware that this is what organizations do.

The largest number, over one third of organizations operating in Poland, deal with sports, tourism, recreation and hobbies. 15% work in the field of education and upbringing, and 13% deal with culture and art.

The help and support provided by social organizations is possible thanks to the financial resources they obtain. These are: membership fees; donations from individuals, companies or institutions; funds for the implementation of public tasks from local government sources and central administration; business revenues; 1.5% tax; foreign public funds, for example from the European Union.

There are over 100,000 organizations in Poland, and approximately 9,000 have the status of public benefit organizations (OPP).

Public benefit organizations have several privileges, the most famous of which is the ability to apply for 1,5% tax.

To be able to collect 1,5% tax, an organization must meet a number of conditions set out in the Act on Public Benefit and Volunteerism, such as:

– demonstrating active and continuous activity of the organization for a period of at least two years

– fulfillment of reporting obligations – to be included in the list of organizations eligible to receive 1,5%, the organization must publish reports on its activities in the ministerial database every year.

Each foundation reports to the minister, each association to the starosta. They have the statutory ability to control the organization. The foundation and association may also be inspected by, for example, the tax office, the Supreme Audit Office, the National Labor Inspectorate, etc.

Organizations also have many reporting obligations. Every year they submit a financial report and a CIT-8 tax declaration to their tax office. They prepare an annual report on their activities, and the foundations send the report on their activities to "their" minister (appropriate for what the foundation does, e.g. the Minister of Culture, the Minister of Sport).

They also post reports on their website - anyone can see them. They show their activities in traditional, electronic and social media.

Donors and volunteers - all people who want to support it - also have the opportunity to ask the organization about its activities.

Social organizations do not operate for profit - but this does not mean that the people working in them cannot be remunerated. Organizations can employ employees just like public institutions or private companies. Therefore, not all people working for the organization are volunteers - organizations employ people employed on a full-time basis, contract of mandate or contract for specific work.

According to the research results of the Klon/Jawor Association, 35% of organizations in Poland have a team of permanent, regular employees, including 20% ​​of organizations employ at least one person on the basis of an employment contract. In the remaining 15% of organizations, no one is employed under an employment contract, but the organization has permanent, regular employees employed on the basis of repeatable mandate contracts, contracts for specific work or running their own businesses. 20% of organizations do not have a permanent team of employees, but from time to time outsource paid work based on civil law contracts. 45% of organizations rely 100% on volunteers.