{"id":16519,"date":"2021-03-27T08:37:01","date_gmt":"2021-03-27T08:37:01","guid":{"rendered":"http:\/\/niw.gov.pl\/opp\/"},"modified":"2021-07-13T08:13:23","modified_gmt":"2021-07-13T08:13:23","slug":"pbo","status":"publish","type":"page","link":"https:\/\/niw.gov.pl\/en\/pbo\/","title":{"rendered":"PBO"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Public benefit organisations may include:[\/vc_column_text][vc_column_text el_class=&#8221;subpage&#8221;]<\/p>\n<ul>\n<li>non-governmental organisations,<\/li>\n<li>legal persons and organisational units operating on the basis of provisions on the relation of the State to 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, if their statutory purposes include public benefit activities,<\/li>\n<li>joint stock companies, limited liability companies, and sports clubs being companies operating under the provisions of the Act of 25 June 2010 on sport (i.e. Journal of Laws of 2017 item 1463), which do not work to achieve a profit and allocate all of their income to the implementation of statutory objectives and do not allocate profit to be divided among their shareholders and employees,<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]that have been\u00a0<strong>working for public benefit<\/strong>\u00a0for\u00a0<strong>at least two years<\/strong>\u00a0and meet all the following requirements:[\/vc_column_text]\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">1.<\/div>\r\n<div class=\"programs_all_text_career\">direct <strong>statutory activities to the general community or a specific group<\/strong>, provided that the group is separated due to particularly difficult circumstances or material situation in relation to society \u2013 in the case of associations their statutory activity cannot be limited only to activities for the benefit of its own members.<\/div>\r\n<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">2.<\/div>\r\n<div class=\"programs_all_text_career\">such organisations may run a <strong>business only as an additional<\/strong> activity in relation to public benefit activities,<\/div>\r\n<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">3.<\/div>\r\n<div class=\"programs_all_text_career\">organisations which allocate their surplus of revenues over costs, i.e. the <strong>income of the<\/strong> organisation, <strong>to public benefit activities<\/strong>,<\/div>\r\n<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">4.<\/div>\r\n<div class=\"programs_all_text_career\">have a <strong>statutory collegiate supervisory and inspection<\/strong> body, separate from the management body and not subject to its internal control or supervision, while the<strong> members of the supervisory and inspection body<\/strong>:<\/div>\r\n<\/div>[vc_column_text el_class=&#8221;subpage&#8221;]<\/p>\n<ul>\n<li><strong>may not<\/strong>\u00a0be members of the governing body or be married to them, in cohabitation, in a relation of kinship, affinity or official subordination;<\/li>\n<li><strong>cannot be convicted<\/strong>\u00a0by a valid sentence for an intentional offense prosecuted by a public prosecution or fiscal offense;<\/li>\n<li><strong>may receive<\/strong>, for the performance of their functions in such body, reimbursement of reasonable costs or remuneration in an amount not higher than the average monthly remuneration in the enterprise sector announced by the President of the Central Statistical Office for the previous year,<\/li>\n<\/ul>\n<p>[\/vc_column_text]\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">5.<\/div>\r\n<div class=\"programs_all_text_career\">the members of the management body <strong>were not convicted by a valid sentence<\/strong> for an intentional offense prosecuted by a public prosecution or fiscal offense,<\/div>\r\n<\/div>\r\n\t\t\t\t\t\r\n\t\t\t\t\t<div class=\"programs_all\">\r\n<div class=\"programs_all_no\">6.<\/div>\r\n<div class=\"programs_all_text_career\">the organisation\u2019s <strong>statute<\/strong> (or other internal acts, e.g. if the organisation applying for a public benefit organisation status does not act on the basis of the statute, but other documents) <strong>must prohibit<\/strong>:<\/div>\r\n<\/div>[vc_column_text el_class=&#8221;subpage&#8221;]<\/p>\n<ul>\n<li><strong>granting loans or securing liabilities of the organisation\u2019s assets<\/strong>\u00a0towards its members, members of bodies or employees and persons to whom members, members of the bodies and employees of the organisation are married, live in cohabitation or are in a lineal relationship of kinship or affinity, collateral relationship or affinity to the second degree or are related in terms of adoption, care or guardianship, hereinafter referred to as \u201cclose relatives\u201d,<\/li>\n<li><strong>transferring their property<\/strong>\u00a0to their members, members of bodies or employees and their relatives, on terms other than in relation to third parties, in particular if such transfer is free or on preferential terms;<\/li>\n<li><strong>use property<\/strong>\u00a0for members, members of bodies or employees and their relatives on terms other than in relation to third parties, unless this use is directly related to the statutory purpose;<\/li>\n<li><strong>purchase goods or services<\/strong>\u00a0from entities in which members of the organisation, members of its bodies or employees and their relatives participate, on terms other than in relation to third parties or at prices higher than market prices.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text]The status of a public benefit organisation is granted when such information is entered into the National Court Register at the request of the organisation concerned.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_raw_html]JTNDZGl2JTIwY2xhc3MlM0QlMjJzcGFjZV8yMCUyMiUzRSUzQyUyRmRpdiUzRSUwQSUzQ2J1dHRvbiUyMGNsYXNzJTNEJTIycmVkX2J0biUyMGhpc3RvcnlfYnRuMSUyMiUyMG9uQ2xpY2slM0QlMjJqYXZhc2NyaXB0JTNBaGlzdG9yeS5nbyUyOC0xJTI5JTIyJTIwdHlwZSUzRCUyMmJ1dHRvbiUyMiUzRWJhY2slM0MlMkZidXR0b24lM0U=[\/vc_raw_html][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Public benefit organisations may include:[\/vc_column_text][vc_column_text el_class=&#8221;subpage&#8221;] non-governmental organisations, legal persons and organisational units operating on the basis of provisions on the relation of the State to 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,<\/p>\n","protected":false},"author":46,"featured_media":0,"parent":0,"menu_order":108,"comment_status":"closed","ping_status":"closed","template":"page-templates\/about_niw_page.php","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-16519","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/pages\/16519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/comments?post=16519"}],"version-history":[{"count":3,"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/pages\/16519\/revisions"}],"predecessor-version":[{"id":18586,"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/pages\/16519\/revisions\/18586"}],"wp:attachment":[{"href":"https:\/\/niw.gov.pl\/en\/wp-json\/wp\/v2\/media?parent=16519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}