ACT

of 24 April 2003

about the activity of the public benefit and about the volunteer

• Metric
• Codified text

SECTION I

General provisions

Article 1. [ Regulatory scope] 1. The Act regulates the rules:

1) the pursuit of the activities of public benefit by non-governmental organisations in the sphere of public tasks and cooperation of public administration bodies with non-governmental organizations;

2) the obtaining of the status of the public benefit organisation and the functioning of the public benefit organisation by non-governmental organisations;

3. exercise supervision over the exercise of the activities of a public benefit;

4) the creation and functioning of the councils of public benefit.

2. The Act also regulates the conditions for the execution of benefits by volunteers and the use of these benefits.

Article 2. [ Definitions] Whenever there is a law in the law:

(1) grants-shall mean a grant within the meaning of the Article. 127 par. 1 point 1 lit. e and Art. 221 of the Act of 27 August 2009. on public finances (Dz. U. Nr. 157, pos. 1240, with late. zm.);

2. "public funds" shall mean the public funds referred to in the Public Finance Act, intended for public expenditure within the meaning of that Law;

3) volunteer-it is understood by it a natural person who volunteer and without remuneration performs the benefits under the principles defined in the Act;

4) a local initiative-it is understood by this form of cooperation of local government units with their residents, in order to jointly implement a public task for the benefit of the local community.

Article 3. [ The activities of public benefit] 1. The activity of public benefit is a socially useful activity, carried out by non-governmental organizations in the sphere of public tasks defined in the Act.

2. The non-governmental organisations shall be:

1) other than entities of the public finance sector, within the meaning of the Act on Public Finance,

2) not operating in order to achieve profit

-legal persons or organisational units without legal personality, to which a separate law grants legal capacity, including foundations and associations, subject to the paragraph. 4.

3. The activity of public benefit may be carried out also by:

1) legal persons and organizational units acting on the basis of the provisions on the attitude of the State to the Catholic Church in the Republic of Poland, about the ratio of the State to other churches and religious associations, and the guarantees of freedom of conscience and faiths, if their statutory objectives include the pursuit of the activities of a public benefit;

2) associations of local government units;

3. socially cooperatives;

4) joint-stock companies and limited liability companies and sports clubs which are companies operating on the basis of the provisions of the Act of 25 June 2010. o sport (Dz. U. No 127, item. 857, with late. zm.), which do not work to make a profit and allocate all of the income for the statutory objectives, and do not make a profit for the division between its shareholders, shareholders and employees.

3a. Rules of the art. 19b-41i does not apply to social cooperatives.

(4) The provisions of Chapter II shall not apply to:

1) political parties;

2) trade unions and employers ' organisations;

3. the professional self-governments;

4) (repealed);

5) foundations created by political parties;

6) (repealed).

5. The provisions of Chapter 2 of Chapter II shall not apply to the outsourcing of tasks in the field of care for Polonia and Poles abroad financed from the state budget funds in part, whose disposal is the Head of the Chancellery of the Senate.

6. (repealed).

Article 4. [ Public tasks scandal] 1. A Sphere of Public Tasks, referred to in art. 3 para. 1, includes tasks within the scope of:

1) social assistance, including assistance to families and persons in a difficult situation of life and equal opportunities for those families and persons;

(1a) support for the family and the replacement furnace system;

2) activities for the integration and reintegration of occupational and social persons at risk of social exclusion;

3) charitable activities;

4) sustaining and disseminating national traditions, nurturing Polishness and developing national, civic and cultural awareness;

5) activities for the benefit of national and ethnic minorities and regional language;

6) health protection and promotion;

7) activities for the benefit of persons with disabilities;

8) promotion of employment and professional activation of those who are without work and are at risk of dismissal;

9) activities in favour of equal rights of women and men;

10) activities for the benefit of the people in retirement age;

11) activities supporting economic development, including the development of entrepreneurship;

12) activities supporting the development of technology, inventions and innovation, and the dissemination and implementation of new technical solutions in economic practice;

13) activities aiding the development of communities and local communities;

14) science, higher education, education, education and upbringing;

15) recreation of children and young people;

16) culture, art, protection of cultural property and national heritage;

17) promoting and disseminating physical culture;

(18) the ecology and protection of animals and the protection of natural heritage;

(19) tourism and national landmarks;

20) public order and security;

21) the defense of the state and the activities of the Armed Forces of the Republic of Poland;

22. the universalisation and protection of freedoms and human rights and civil liberties, as well as actions to promote the development of democracy;

23) rescue and civil protection;

24) help the victims of disasters, natural disasters, armed conflicts and wars in the country and abroad;

(25) the dissemination and protection of consumers ' rights;

26) activities for the benefit of European integration and the development of contacts and cooperation between societies;

27) the promotion and organization of volunteering;

28) help the Polish and Polish Poles abroad;

29) activities for the benefit of combatants and repressed persons;

30) the promotion of the Republic of Poland abroad;

31) activities for the benefit of the family, motherhood, parenting, dissemination and protection of the rights of the child;

32) to counteract social addiction and social pathologies;

33) activities for the benefit of NGOs and entities mentioned in art. 3 para. 3, to the extent specified in points 1 to 32.

2. The Council of Ministers may determine, by means of a regulation, tasks in a range other than those mentioned in the paragraph. 1 as belonging to the sphere of public tasks, guided by their particular social usefulness and the possibility for them to be carried out by the entities referred to in art. 5 par. 1, in such a way as to ensure that the social needs are sufficiently met.

Article 5. [ Cooperation rules] 1. The bodies of public administration shall carry out activities in the sphere of public tasks referred to in art. 4, in cooperation with non-governmental organisations and entities listed in art. 3 para. 3, which, according to the territorial sphere of action of the public authorities, are involved, as appropriate, to the activities of the public service in relation to the tasks of those authorities.

2. The cooperation referred to in paragraph 2. 1, shall take place in particular in forms:

1. to instructing non-governmental organisations and entities listed in Article 1. 3 para. 3 the implementation of public tasks on the basis specified in the Act;

2. mutual information on planned activities;

3) consulting with non-governmental organisations and entities listed in art. 3 para. 3 drafts of normative acts in the fields concerning the statutory activities of these organizations;

4) consultation of draft normative acts on the sphere of public tasks referred to in art. 4, with the councils of public benefit, in the case of their creation by the competent local government units;

5) the creation of joint consultative and initiative teams, composed of representatives of non-governmental organisations, entities mentioned in art. 3 para. 3 and representatives of the competent authorities of the public administration;

6) the contract for the implementation of the local initiative on the principles laid down by the Act;

(7) the Partnership Agreements referred to in the Act of 6 December 2006. the rules for the conduct of development policy (Dz. U. 2009 r. Nr 84, pos. 712 and Nr 157, pos. 1241).

3. The cooperation referred to in paragraph 3. 1, it shall take place on the principles: subsidiarity, sovereignty of the parties, partnership, efficiency, fair competition and transparency.

4. The task of carrying out the public tasks referred to in the paragraph. Article 2 (1), as assigned tasks within the meaning of Article 2 (1) 127 par. 1 point 1 letter e, art. 151 ust. 1 and Art. 221 of the Act of 27 August 2009. on public finances, may have forms:

1) entrusting the execution of public tasks, together with the grant of grants to finance their implementation, or

2) support the execution of public tasks, together with the grant of grants for the financing of their implementation.

5. The body constituting the units of local government shall determine, by way of a resolution, a detailed way of consulting with the councils of the public benefit or non-governmental organizations and entities listed in the Art. 3 para. 3 projects of local law in the fields concerning the statutory activities of those organisations.

6. The public administration may, after consultation with non-governmental organisations and entities listed in art. 3 para. 3 create and conduct organisational units aimed at the activities referred to in art. 4 par. 1 point 33.

7. The entity conducting the entity referred to in the paragraph. 6, there may also be an NGO and the entities listed in art. 3 para. 3.

8. Units of local government may provide loans, guarantees, guarantees to non-governmental organisations and entities mentioned in art. 3 para. 3, for the implementation of tasks in the sphere of public benefit, under the rules laid down in separate regulations.

Article 5a. [ Cooperation programme with non-governmental organisations] 1. The body constituting the units of local government shall pass, after consultation with the non-governmental organizations and entities mentioned in art. 3 para. 3, carried out as referred to in Article 3. 5 par. 5, the annual programme of cooperation with non-governmental organisations and the entities mentioned in art. 3 para. 3. The annual programme of cooperation shall be adopted by 30 November of the year preceding the period of validity of the programme.

2. The body constituting the units of local government may enact, in the manner prescribed by the mouth. 1, a multi-annual programme of cooperation with non-governmental organisations and entities listed in art. 3 para. 3.

3. The executive body of the local government unit shall, not later than 30 April each year, be obliged to submit to the body of the local government unit and publish in the Public Information Bulletin the report on the implementation of the cooperation programme for the previous year.

4. Program of cooperation with non-governmental organizations and entities mentioned in art. 3 para. 3 shall include in particular:

1. the main objective and the specific objectives of the programme;

2. the rules of cooperation;

(3) the scope of this;

4) the forms of cooperation referred to in art. 5 par. 2;

5. priority public tasks;

6) the duration of the programme;

7. the way the programme is implemented;

(8) the amount of the measures planned for the programme;

9) how to assess the implementation of the programme;

10) information on how the programme is created and about the progress of the consultation;

11) the mode of appointment and rules of operation of the competition committees for the opinion of tenders in open competitions of tenders.

Article 5b. [ The period for which the cooperation programme with non-governmental organisations is adopted] 1. The body of the government administration may, by order, adopt, after consultation with the non-governmental organizations and entities listed in art. 3 para. 3, a programme of cooperation with non-governmental organisations and entities listed in art. 3 para. 3 for the period from one year to 5 years.

2. Rules of Art. (a) 1 sentence 2 and mouth. 4 shall apply mutatis mutandis.

3. The government of the government administration no later than 30 April each year announces in the Public Information Bulletin a report on the implementation of the cooperation programme for the previous year.

Article 5c. [ Resorts and government support programmes for the development of NGOs] The Minister responsible for Social Security, after consulting the Council of Public Nation, hereinafter referred to as the 'Council', may develop ministerial and governmental programmes to support the development of non-governmental organisations and entities. mentioned in art. 3 para. 3 and financially support these programmes, in particular in the mode referred to in art. 11.

SECTION II

Public benefit activities

Chapter 1

Unpaid and gratuit activities

Article 6. [ Operating rules for public benefit] The activity of a public benefit is not, subject to Article 9 ust. 1, an economic activity, within the meaning of the provisions on freedom of economic activity, and may be carried out as an activity free of charge or as a payment activity.

Article 7. [ Activities free of charge] The activities free of charge of the public benefit shall be those carried out by non-governmental organisations and entities listed in the Article. 3 para. 3, in the sphere of public tasks referred to in art. 4 for which they do not collect remuneration.

Article 8. [ Payment activities] 1. The liability for payment of public benefit shall be:

1) activities carried out by non-governmental organizations and entities listed in art. 3 para. 3, in the sphere of public tasks referred to in art. 4 for which they collect remuneration;

2. sale of goods or services produced or provided by persons directly benefiting from the activity of the public benefit, in particular in the area of rehabilitation and the adaptation to the professional work of persons with disabilities and reintegration occupational and social exclusion at risk of social exclusion.

2. The revenue from the activity of paid public benefit is intended solely for the pursuit of the activities of a public benefit.

Article 9. [ Economic Activity] 1. The activities of the non-payment of public non-governmental organisations and of the entities mentioned in the Article. 3 para. 3 shall constitute an economic activity within the meaning of the provisions on freedom of economic activity, if:

1) the remuneration referred to in art. 8 ust. 1, is in relation to activities of a given type higher than that resulting from the cost of that activity, or

2) the average monthly salary of a natural person for employment in the execution of the statutory activity of a paid public benefit, for the last 3 months, exceeds 3 times the average monthly salary in the sector enterprises announced by the President of the Central Statistical Office for the previous year.

1a. The public administration body which, in the course of the audit, determines the circumstance referred to in paragraph 1. 1, calls on the NGO and the entities listed in the Article. 3 para. 3 points 2-4 to submit an application for entry in the register of business operators of a given kind within 30 days from the day of call.

1b. If, within the period referred to in paragraph 1, 1a, NGO and the entities mentioned in art. 3 para. 3 points 2 to 4 do not demonstrate to the public authority that it has applied for an entry in the register of business operators of a given type, the public administration authority shall inform the registry court competent for the organisation of the conduct of the operation. economic activities. Article Recipe 24 of the Act of 20 August 1997. o National Court Register (Dz. U. 2007 Nr 168, poz. 1186, of late. zm.) shall apply mutatis mutandis.

2. The remuneration referred to in paragraph 2. Article 1 (1) is to be understood as remuneration for the provision of work or services, irrespective of the way in which the employment relationship or the type and content of the civil law contract with a natural person is established.

3. It is not possible to carry out a paid activity of public benefit and business activity in relation to the same object of activity.

Article 10. [ Accounting] 1. Conduct by non-governmental organizations and entities listed in Art. 3 para. 3 points 2 to 4:

(1) the unpaid activity of the public benefit,

(2) the paid activity of a public benefit; or

3) business activities

-requires the accounting separation of those activities to the extent that the revenue, costs and results of each of these activities are determined, subject to accounting rules.

2. Paragraph Recipe 1 shall apply mutatis mutandis in the event of an organisational separation of the activities of a public benefit.

3. The scope of the activities carried out free of charge or for the payment of the public benefit to the non-governmental organisations and entities listed in the Article. 3 para. 3 shall specify in the statutes or in another internal act.

Chapter 2

Operating a public benefit on the basis of a public service delegation

Article 11. [ Request to perform public tasks] 1. Public administration bodies:

1) they support in the sphere referred to in art. 4, the implementation of public tasks by non-governmental organisations and the entities listed in art. 3 para. 3, carrying out statutory activities in the field in question;

2) entrust in the sphere of public tasks referred to in art. 4, the implementation of public tasks to non-governmental organisations and entities listed in art. 3 para. 3, which carries out statutory activities in a given field.

2. The support and the trustees referred to in paragraph 2. 1, shall take place after an open tender offer, unless the separate provisions provide for a different order.

2a. Maintenance of the contest referred to in paragraph. 2, may be commissioned by non-governmental organisations or entities listed in Article 3. 3 para. 3.

2b. The operation of the contest referred to in paragraph. 2a, does not include:

1) the announcement of an open tender offer, referred to in art. 13 (1) 3;

2) the appointment of the competition committee referred to in art. 15 para. 2a;

3) the selection of the offers referred to in art. 15 para. 2g;

4) the announcement of the results of the open contest of tenders referred to in art. 15 para. 2h;

5) concluding contracts for the support of the execution of a public task or of entruning the execution of a public task with the issued non-governmental organizations or entities mentioned in art. 3 para. 3;

6) the annulment of the open tender offer referred to in art. 18a.

3. In the open competition of offers referred to in paragraph. 2, the non-governmental organisations and the entities listed in the Article shall participate. 3 para. 3.

4. Selection of the order of execution of public tasks in the mode referred to in paragraph. 2, or in another mode specified in separate regulations, follows in a way that ensures high quality of performance of a given task.

5. Support and entrustment of the tasks referred to in paragraph. 1, may take place on a basis and under public-private partnership provisions, or on the basis of international agreements, if non-reimbursable resources from foreign sources are to be transferred to the implementation of a particular public task.

Article 11a. [ Conditions for the admissible dismissal of an open tender offer] In the event of a natural disaster, natural catastrophe or technical failure, within the meaning of the Article 3 para. 1 of the Act of 18 April 2002. The state of natural disaster (Dz. U. Nr 62, poz. 558, with late. zm.), in the country or outside its borders the public administration authority, in order to prevent their effects, may commission non-governmental organisations and entities mentioned in art. 3 para. 3 implementation of the public task without the open tender. The provisions of Article 4 43, art. 47, art. 151 and Art. 221 of the Act of 27 August 2009. the public finances shall apply mutatis mutandis.

Article 11b. [ Other conditions of the public service delegation without open tender offer] The President of the Council of Ministers shall, where necessary for the protection of human life or health or on account of an important public interest or an important public interest, instruct non-governmental organisations and bodies listed in Article 4 to be taken into account. 3 para. 3 implementation of public tasks without open competition. The provisions of Article 4 43, art. 47 and Art. 151 of the Act of 27 August 2009. the public finances shall apply mutatis mutandis.

Article 11c. [ Request for the implementation of public tasks without open competition, related to civil protection and rescue] The Minister responsible for internal affairs, in cases concerning civil protection and rescue tasks, may instruct rightholders to carry out mountain rescue operations referred to in art. 5 par. 1 of the Act of 18 August 2011. security and rescue in the mountains and in the organized ski areas (Dz. U. No 208, pos. 1241), entities authorised to perform water rescue, referred to in art. 12 (1) 1 of the Act of 18 August 2011. on the safety of persons residing in the water areas (Dz. U. No 208, pos. 1240), fire protection units referred to in art. 15 points 6 and 7 of the Act of 24 August 1991. on fire protection (Dz. U. 2009 r. No 178, pos. 1380 and 2010 No. 57, item. 353), and the Polish Red Cross carry out public tasks without the open competition of tenders. The provisions of Article 4 43, art. 47 and Art. 151 of the Act of 27 August 2009. the public finances shall apply mutatis mutandis.

Article 11d. [ Application of provisions of the Act] For the implementation of public tasks outsourced on the basis of art. The provisions of Article 11a to 11c shall apply mutatis mutandis. 15 para. 1 and Art. 16-18 and provisions issued on the basis of art. 19.

Article 12. [ Submitting an offer of public tasks] 1. The NGO and the entities listed in art. 3 para. 3 may, on its own initiative, submit a request for the implementation of a public task, including one that has been implemented so far in a different way, including by public administration bodies. The application shall include in particular:

1) a description of the public task intended to be implemented;

2) the estimated cost calculation of the implementation of the public task.

2. In the case referred to in paragraph. 1, the public administration authority, within a period not exceeding 1 month from the date of receipt of the application:

1) consider the advisability of the implementation of the public task by non-governmental organizations and the entities listed in art. 3 para. 3, taking into account:

(a) the extent to which the proposal corresponds to the priority public tasks set out in the programme of cooperation with the non-governmental organisations and bodies referred to in Article 4 (1) (a), 3 para. 3,

(b) ensuring high quality of performance of the task,

(c) the means available for carrying out public tasks,

(d) the benefits resulting from the implementation of the public task by the NGO or the entities listed in Article 3 para. 3;

2) inform about the decision taken, and in the case of determination of the advisability of the execution of the public task, shall inform the applicant of the mode of order of the public task referred to in art. 11 (1) 2, and the date of the announcement of the open tender.

Article 13. [ Open Tender Contest] 1. The public administration body intending to commission the task of public non-governmental organisations or entities mentioned in art. 3 para. 3, announces an open tender contest. The time limit for the submission of tenders shall not be less than 21 days from the date of publication of the last notice referred to in paragraph 1. 3.

2. The announcement of the open tender shall include information on:

1) the nature of the task;

2) the amount of public funds allocated for the implementation of this task;

3) the rules for awarding grants;

4) deadlines and conditions for the implementation of the task;

5) the time limit for submitting tenders;

(6) the mode and criteria used for the selection of tenders and the time limit for the selection of tenders;

7) carried out by the public administration body in the year of the announcement of an open tender offer and in the year of previous public tasks of the same type and associated costs, with particular reference to the amount of donated grants the non-governmental organisations and bodies referred to in Article 3 para. 3.

3. Open tender competition is announced:

1) in the Public Information Bulletin;

2) at the premises of the public administration body in the place reserved for posting announcements;

3) on the website of the public administration body.

4. The announcement of an open tender offer may also be included in the journal or a weekly magazine with a nationwide, regional or local scope, depending on the type of public task.

5. The announcement of open competition offers for the implementation of public tasks in the following year may take place on the basis of the draft resolution of the budget submitted to the body of local government units on the basis of the rules laid down in the regulations law on public finances.

Article 14. [ Offer Requirements] 1. An offer composed of the mode referred to in art. 11 (1) 2 or in Article 19a ust. 1, shall include in particular:

1) the detailed scope of the factual task of the public proposed for implementation;

2) the term and place of execution of the public task;

3) a calculation of the projected costs of carrying out the public task;

4) information about the previous activity of the non-governmental organization or entities mentioned in art. 3 para. 3 making an offer to the extent to which the public task is concerned;

5. information on the physical and human resources available to ensure the execution of the public task and of the planned amount of financial resources for the implementation of the task in question from other sources;

6) a declaration of intent to pay for payment or free of charge to perform a public task.

2. Two or more non-governmental organisations or entities mentioned in art. 3 para. 3 acting jointly may submit a joint bid.

3. The common offer shall indicate:

1) what activities in the implementation of the public task will be carried out by individual non-governmental organizations or entities mentioned in art. 3 para. 3;

2) the manner of representation of the entities referred to in paragraph. 2, to the public administration authority.

4. Agreement concluded between non-governmental organisations or entities listed in art. 3 para. 3, setting out the scope of their benefits consisting in the implementation of the public task, shall be attached to the contract for support of the implementation of the public task or for entruning the execution of the public task.

5. NGOs or entities listed in art. 3 para. 3 of the joint bid shall bear the responsibility and solidarity of the obligations referred to in Article 3. 16 ust. 1.

Article 15. [ Consideration of tenders] 1. Authority of public administration in the handling of tenders:

1) assesses the possibility of carrying out a public task by a non-governmental organization or entities mentioned in art. 3 para. 3;

2) assess the presented calculation of the costs of the implementation of the public task, including in relation to the scope of the task in question;

3) assess the proposed quality of performance of the task and the qualifications of the persons, with the participation of which the NGO or the entities referred to in art. 3 para. 3 will implement the public task;

4) in the case referred to in art. 5 par. Article 4 (2), shall be taken into account by the NGO or the entities listed in Article 4 (2). 3 para. 3 participation of own funds or resources from other sources for the implementation of the public task;

5. shall take into account the planned NGO or the entities mentioned in the Article. 3 para. 3, contribution in kind, personal, including volunteer benefits and members ' social work;

6) take into account the analysis and assessment of the implementation of the commissioned public tasks in the case of the non-governmental organization or entities mentioned in the art. 3 para. 3 which in previous years implemented the commissioned public tasks, taking into account the reliability and timeliness and the manner of settlement received for this purpose of the measures.

2. Paragraph Recipe 1 shall also apply where a single tender has been notified following the announcement of an open tender.

2a. The public authority announcing an open tender shall set up a competition committee for the opinion of the tenders submitted.

2b. The competition committee set up by the body of local government units shall be composed of representatives of the executive body of this unit.

2c. The competition committee set up by the government body shall be composed of representatives of that body.

2d. The competition committee shall be composed of persons designated by the non-governmental organisations or bodies referred to in Article 4. 3 para. 3, with the exception of the persons designated by the non-governmental organisations or entities listed in the Article. 3 para. 3, taking part in the competition.

2da. The competition committee may act without the participation of the persons designated by the non-governmental organisations or entities listed in the Article. 3 para. 3 if:

1) no organization shall indicate the persons to the composition of the competition committee or

2. the persons indicated do not participate in the work of the competition committee, or

3. all persons appointed to the competition committee shall be exempted on the basis of the Article. 15 para. 2d or art. 15 para. 2f.

In the work of the competition committee, they may also participate, with a consultative voice, of persons with specific expertise in the field of public tasks which are affected by the competition.

2f. The provisions of the Act of 14 June 1960 shall apply to the members of the competition committee taking part in the opinion of the tenders. -The Code of Administrative Procedure (Dz. U. 2000 r. Nr 98, pos. 1071, of late. zm.) regarding the exclusion of a worker.

2g. More than one tender may be selected in an open tender.

2h. The announcement of the results of the open tender shall include in particular:

(1) the name of the tenderer;

2) the name of the public task;

(3) the amount of public funds allocated.

2i. Each, within 30 days from the day of the announcement of the results of the contest, may request the reasons for the selection or rejection of the offer.

2j. The results of the open tender offer shall be announced immediately after the selection of the offer in the manner specified in art. 13 (1) 3.

3. (repealed).

4. Following the announcement of the results of the open tender tenders, the public administration authority, without undue delay, shall conclude contracts for the support of the execution of the public task or for entruning the execution of a public task with the issued non-governmental organizations or the entities mentioned in the Article. 3 para. 3.

Article 16. [ The agreement for support or entrusts to the public task] 1. NGOs or entities listed in art. 3 para. 3, taking the order of carrying out the public task in accordance with the procedure laid down in Art. 11 (1) 2, undertake to carry out the public task in the scope and on the principles laid down in the contract, respectively, to support the implementation of the public task or to entritate the execution of a public task, drawn up taking into account art. 151 ust. 2 and Art. 221 (1) 3 of the Act of 27 August 2009. the public finances and the provisions of the Act, and the public authority undertakes to transfer grants to the implementation of the task.

2. The contract referred to in paragraph 2. 1, requires the written form under the rigorous annulment.

3. An agreement to support the execution of a public task or to entment the execution of a public task may be concluded for the duration of the task or for a limited period of time, not longer than 5 years.

4. A public task shall not be carried out by an entity which is not a party to the contract for the support of the execution of a public task or for entruning the execution of a public task, subject to the paragraph. 7.

5. The NGO and the entities mentioned in art. 3 para. 3 shall be obliged to separate in the accounting records of the funds received for the implementation of the contract referred to in paragraph 3. 1. Article Recipe 10 para. 1 shall apply mutatis mutandis.

6. In the case of an order for the implementation of the task of public non-governmental organizations or entities mentioned in art. 3 para. 3 which have submitted a joint bid, in the agreement to support the execution of a public task or for entruning the execution of a public task should be indicated the rights and obligations of each of the organisations or entities, including the extent of their benefits constituting the task.

7. NGOs or entities listed in art. 3 para. 3, with which the public authority has concluded the agreement referred to in paragraph. 1, may commission the implementation of a public task chosen, in such a way as to ensure the transparency and fair competition of non-governmental organisations or entities listed in art. 3 para. 3, which is not party to the contract, either to support the execution of a public task or to entring a public task.

Article 17. [ Control and evaluation of the implementation of the task] The public administration authority shall check and evaluate the performance of the task, and in particular:

1) the state of the task;

2) efficiency, reliability and quality of performance of the task;

3) correctness of the use of public funds received for the implementation of the task;

4) maintain the documentation specified in the law and in the provisions of the agreement.

Article 18. [ Report on the performance of the task] 1. The report on the execution of the public task specified in the contract shall be drawn up within 30 days from the date of completion of the public task.

2. The reporting period shall be the financial year.

3. The public administration body may call for the submission in the financial year of partial reports on the execution of the public task, not earlier than 30 days from the date of service of the call.

Art. 18a. [ Grounds for the annulment of an open tender offer] 1. The public administration body shall invalidate an open contest of tenders if:

1) no tender has been submitted;

(2) none of the tenders submitted has fulfilled the requirements of the notice referred to in Article 4 (2) of the EC Regulation. 13 (1) 2.

2. An information on the cancellation of an open tender tenders organ of public administration shall make public in the manner specified in art. 13 (1) 3.

Article 19. [ Delegation] The Minister responsible for Social Security shall determine, by means of a regulation:

1) the design of the offer referred to in Article 11 (1) 2,

2) framework model of the contract referred to in art. 16 ust. 1,

3) the model of the report referred to in art. 18 (1) 1

-having regard to the need to provide complete information on the implementation of the public task

Art. 19a. [ Request for the implementation of a local or regional public task with the omission of an open bid contest] 1. On the basis of the offer of realization of the public task referred to in art. 14, composed by non-governmental organisations or entities listed in art. 3 para. 3, the executive body of the local government unit recognising the advisability of the implementation of this task, may commission an NGO or entities mentioned in art. 3 para. 3, without the open competition of tenders, the implementation of a public task of a local or regional nature, which fulfils the following conditions:

1) the amount of the financing or financing of the public task shall not exceed the amount of 10 000 zł;

2) the public task is to be carried out within a period of not more than 90 days.

2. (repealed).

3. Within a period of not more than 7 working days from the date of receipt of the offer, the executive body of the local government unit shall post the offer for a period of 7 days:

1) in the Public Information Bulletin;

2) at the premises of the body of the local government unit in the place reserved for posting the notices;

3) on the website of the body of the local government unit.

4. Each, within 7 days from the date of posting the offer in the manner referred to in paragraph. 3, may submit comments on the offer.

5. After the expiry of the period referred to in paragraph. 4, and after considering the comments, the executive body of the local government unit shall without delay conclude an agreement to support the implementation of the public task or to enteculate the implementation of the public task. The offer referred to in paragraph. 2, constitutes an annex to the contract.

6. The total amount of funds transferred by the executive body of local government units of the same non-governmental organisation or to the same entity mentioned in art. 3 para. 3, in accordance with the procedure referred to in paragraph 1 1, in a given calendar year, may not exceed the amount of 20 000 zł.

7. The amount of financial resources allocated by the executive body of the local government unit in the mode referred to in paragraph. 1, may not exceed 20% of the grants planned in the financial year for the implementation of public tasks by non-governmental organisations and the entities listed in Article 3 para. 3.

8. To the agreements concluded on the basis of the paragraph. The provisions of Article 5 shall apply mutatis mutandis. 16-18 and provisions issued on the basis of art. 19.

Chapter 2a

Local initiative

Art. 19b. [ Local initiative to submit a request for a public task] 1. In the framework of local initiative, residents of local government units directly, either through non-governmental organisations, or entities mentioned in art. 3 para. 3 may submit an application for the implementation of a public task to the local government unit in which they have their place of residence or established, in the scope of:

1) the activities referred to in art. 4 par. 1 point 13, including, in particular, the construction, extension or renovation of roads, sewage systems, water supply networks, buildings and architecture facilities owned by local government units;

2) the activities referred to in art. 4 par. 1 points 3, 4, 5, 16 and 27;

3) education, education and upbringing, referred to in art. 4 par. 1 point 14;

4) activities in the sphere of physical culture and tourism, referred to in art. 4 par. 1 points 17 and 19;

5) conservation of nature, including greenery in the towns and villages referred to in art. 4 par. 1 point 18;

6) the order and public security referred to in art. 4 par. 1 point 20.

2. The application referred to in paragraph 2. 1, constitutes an application within the meaning of the Code of Administrative Procedure.

Art. 19c. [ Mode and criteria for evaluation of proposals] 1. The body constituting the local government units shall specify the mode and detailed criteria for the assessment of applications for the implementation of the public task in the framework of the local initiative. The specific evaluation criteria should take into account in particular the contribution of social work to the implementation of the local initiative.

2. The executive body of the local government unit, carrying out the evaluation of the application, shall take into account the detailed criteria of the evaluation of the application and its advisability from the point of view of the needs of the local community.

Art. 19d. [ Conclusion of the contract for the implementation of the local initiative] Taking into account the application referred to in Article 19b par. 1, the executive body of the local government unit shall include for the time specified a contract for the implementation of the local initiative with the applicant.

Art. 19e. [ Types Of Applicant's obligations] The applicant's undertaking may rely on the provision of social work, on cash or in kind benefits.

Art. 19f. [ The transfer of the applicant for the duration of the contract of goods necessary for the implementation of the local initiative] The applicant may receive from the local government unit for the duration of the contract the things necessary for the implementation of the local initiative.

Art. 19g. [ Development of documents necessary for the local initiative] The executive body of the local government unit together with the applicant shall draw up the documents necessary for the implementation of the local initiative, including the schedule and the cost estimate.

Art. 19h. [ Referral to the provisions of the Civil Code] In the unregulated scope of the Act, the provisions of the Act of 23 April 1964 apply to the contract for the implementation of the local initiative. -Civil Code (Dz. U. No 16, pos. 93, with late. zm.).

Chapter 3

Public benefit organisations

Article 20. [ Public benefit organizations] 1. The organisation of a public benefit may be an NGO and an entity listed in art. 3 para. 3 (1) and (4), subject to Article 21, which fulfils the following requirements:

1) conducts the activity of a public benefit to the benefit of the general community, or a specified group of entities, provided that the group is isolated because of the particularly difficult situation of life or material in relation to the public;

2) may conduct business activities only as an additional one in relation to the activity of the public benefit;

3. the surplus of the revenue over costs shall be allocated to the activities referred to in point 1;

4. has a collegial body of control or supervision, separate from the management body and not subject to the exercise of internal control or supervision, with the members of the control or surveillance authority:

(a) may not be members of or remain with the management body in a marriage, in a common loan, in relation to affinity, affinities or official reporting,

(b) they have not been convicted by a final sentence for a deliberate offence pursued by public prosecutions or treasury offences,

(c) may receive, in respect of their duties, the reimbursement of reasonable costs or remuneration in the amount not higher than the average monthly salary in the enterprise sector announced by the President of the Central Statistical Office for the previous year;

5) the members of the governing body were not convicted of a final sentence for a deliberate offence prosecuted from public prosecutions or treasury offense;

6) the statutes or other internal acts of non-governmental organisations and entities mentioned in art. 3 para. 3 points 1 and 4, prohibit:

(a) granting loans or securing commitments to the organisation in respect of its members, members of the bodies or employees, and persons with whom members, members of the bodies and employees of the organisation remain in a matrimonial relationship, the common borrowing or relationship or affinity in a straight line, kinship or affinity in the sidelines to a second degree or are bound by the adoption, care or guardianship title, hereinafter referred to as 'close persons',

(b) the transfer of their property to their members, members of the bodies or employees and their relatives, on a basis other than those of third parties, in particular where the transfer is free of charge or on preferential terms,

(c) the use of property, for the benefit of members, of the members of the bodies or of workers and of their relatives, on a basis other than those of third parties, unless the use is directly attributable to the statutory objective,

(d) the purchase of goods or services from the entities in which the members of the organisation participate, the members of its bodies or their employees and their close persons, on a basis other than in relation to third parties or at higher prices than the market.

2. In the case of associations, the activities referred to in paragraph 1. 1 point 1 may not be carried out exclusively for the benefit of members of the association.

Article 21. [ Ecclesiastical Organizations] In the case of entities referred to in art. 3 para. 3 point 1:

(1) the activities of a public benefit as defined in Article 4 ( 20 para. Article 1 (1) shall be distinguished in such a way as to ensure adequate organisational and accounting identification;

2. the provision of art. 20 para. Article 1 (3) shall apply to surplus revenue over the costs incurred as a result of the pursuit of the activities of a public benefit;

3) the provision of art. 20 para. Article 1 (4) shall apply mutatis mutandis, taking into account the detailed rules of the organisation and operation of those bodies, which are governed by the law applicable to them, including statutes or other internal acts.

Article 22. [ Obtaining the status of a public benefit organisation] 1. The NGO and the entities listed in art. 3 para. 3 points 1 and 4 may be granted the status of a public benefit organisation, provided that the activities referred to in Article 3 (1) and (4) of the Regulation 20 para. 1 point 1 and paragraph. 2 shall be carried out without interruption for at least 2 years.

2. The NGO and the entities mentioned in art. 3 para. 3 (4) subject to the obligation to enter the National Court Register shall be granted the status of the public benefit organisation as soon as the information on meeting the requirements referred to in Article is entered in the Registry. 20, on the basis of and in accordance with the procedure laid down in the Act of 20 August 1997. o National Court Register.

3. A non-governmental organisation other than those mentioned in the paragraph. 2 and the entities listed in Article 3 para. 3 (1) shall be granted the status of the public benefit organisation as soon as it is entered in the National Court Register, on the basis of and in accordance with the procedure laid down in the Act referred to in paragraph 1. 2.

4. The NGO, and the entities mentioned in art. 3 para. 3 points (4) referred to in paragraph 4. 2, shall lose the status of the organisation of the public benefit as soon as it is removed from the National Court Register of information on meeting the requirements laid down in the Article. 20, and the entities referred to in paragraph 20. 3-as soon as they are removed from the Register.

Article 22a. [ Conditions for reacquisition of the status of a public benefit organisation] 1. In the event of the deletion of a public benefit organisation or information about the fulfilment of the requirements referred to in Article 20, from the National Court Register the NGO or entity listed in Art. 3 para. 3 (1) or (4) may re-enter the status of a public benefit organisation:

1) upon submission of an application for entry-in the event that the deletion from the National Court Register took place on the basis of the request of the NGO or the entity listed in Art. 3 para. 3 (1) or (4);

2) after the expiration of 2 years from the moment of removal from the National Court Register:

(a) at the request of the Minister responsible for social security,

(b) ex officio by the competent court of registry.

2. Rules of Art. 20 and art. 22 shall apply mutatis mutandis.

Article 23. [ Annual Report] 1. The organization of public benefit shall draw up an annual substantive report from its activities, subject to separate provisions.

1a. Entities listed in Article 3 para. Article 3 (1), which has the status of a public benefit organisation, draws up a substantive report only from the extracted activity of a public benefit and publishes it to the public in such a way as to enable it to become acquainted with the report. by interested parties.

2. The organization of public benefit shall draw up an annual financial statement, as specified in the accounting rules.

2a. The organisation of public benefit shall report the reports referred to in paragraph 1. 1 and 2, to the public in such a way as to make it possible to get acquainted with this report by the interested parties, including by posting on their website.

2b. Entities listed in the Article. 3 para. For the purposes of Article 3 (3) of this Article, the status of public benefit shall be drawn up only from the separate activities of the public benefit.

3. (repealed).

4. (repealed).

5. With regard to the organisation of public benefit, the financial statements of which are not subject to the obligation of examination in accordance with the accounting rules, the Minister responsible for public finance in agreement with the Minister responsible for matters social security may, by means of a regulation, introduce such an obligation, taking into account:

1) the amount of the grants received;

(2) the amount of revenue to be achieved;

3. the need to ensure that the records kept are checked correctly.

6. The public benefit organisation shall include the approved financial statements and the factual report of its activities referred to in paragraph 1. 1 and 2, by 15 July of the year following the year for which the financial and substantive report is submitted, on the website of the office serving the Minister responsible for social security.

6a. The organisation of a public benefit, which did not include on the website of the office serving the Minister responsible for Social Security, within the period specified in the paragraph. 6 or 6b, the approved financial statements and the factual report of its activities referred to in paragraph. 1 and 2, shall not be included in the list of public benefit organisations referred to in Article 3. 27a.

6b. The organisation of a public benefit for which the financial year is not a calendar year shall be posted on the website of the Office handling the Minister responsible for Social Security Affairs, the approved financial report and the report the substantive issues of its activities referred to in paragraph 1. 1 and 2, within 15 days from the date of approval of the annual accounts.

6c. The organization of a public benefit which, in the financial year for which it draws up a financial and substantive report from its activity, has reached revenue not exceeding PLN 100 000, shall be posted on the website of the office serving the minister for social security matters, within the time limit referred to in paragraph 1. 6 or in the mouth. 6b, the report referred to in paragraph 1. 1 and 1a, in the form of a simplified factual report.

6d. The simplified substantive report referred to in paragraph 1. 6c, contains:

1) data on the organisation of a public benefit;

2) a description of the operation of the public benefit and of the business activity together with the PKD codes;

3. general information on the revenue received and the costs incurred;

4) basic information about:

(a) employment and the amount of the remuneration;

(b) members and volunteers;

5. information on:

(a) the income received from 1% of personal income tax,

(b) the way in which the funds deriving from 1% of the personal income tax are spent,

(c) incurred administrative costs,

(d) activities commissioned by the public authorities,

(e) use of allowances,

(f) the checks carried out.

6e. The factual report referred to in paragraph 1. 1 and 1a, contains:

1) data on the organisation of a public benefit;

2) determination of the statutory objectives;

3) a description of the operation of the public benefit and of the business activity together with the PKD codes;

4. detailed information on:

(a) employment and the amount of the remuneration;

(b) members and volunteers;

5. information on:

(a) the costs incurred and the revenue received, including 1% of the personal income tax,

(b) the way in which the funds deriving from 1% of the personal income tax are spent,

(c) activities commissioned by the public authorities,

(d) use of allowances,

(e) executed public procurement,

(f) holdings of shares or shares in companies,

(g) the foundations of which the public benefit is a fundater,

(h) loans granted,

(i) the checks carried out,

(j) the financial statements carried out.

7. (repealed).

8. The Minister responsible for social security shall determine, by means of a regulation, the model of the substantive report referred to in paragraph 1. 1 and 1a, as well as the model of the simplified substantive report referred to in paragraph 1. 6c, guided by the need to harmonise the reports submitted.

Article 24. [ Exemptions from taxes and charges] 1. The organization of public benefit shall be granted, under the rules laid down in the separate provisions, exemption from:

1) corporate income tax,

2) property tax,

3) tax on civil-law activities,

4) treasury fee,

5) court fees

-in respect of its public service activities.

2. The organization of the public benefit may, on the basis specified in separate regulations, acquire on special terms the right of use of real estate owned by the State Treasury or the local government unit.

3. The NGO, which has obtained the status of a public benefit organisation, is obliged to fulfil the obligations arising from the tax exemptions from which it used prior to the date of obtaining the status of the public benefit organization, on the basis of specified in separate provisions.

4. In the event of the loss of the status of a public benefit by the NGO, it shall lose the right to benefit from the exemptions resulting from the possession of that status.

5. The use referred to in paragraph. 2, shall expire under the law in the event of loss of the status of a public benefit organisation.

Article 25. [ Holding of a replacement service] In the organization of a public benefit, they may carry out the work of a person addressed to serve a replacement service, on the basis and in the mode specified in separate regulations.

Article 26. [ Informing about the activities of the organisation] Public service broadcasting bodies shall enable public benefit organisations to keep their activities free of charge on the basis of the rules laid down in the separate rules.

Article 27. [ Transferring 1% of income tax] 1. The subject of income tax on natural persons may, on the basis of and in accordance with the procedure specified in the separate provisions, transfer 1% of the tax calculated according to the separate provisions for the benefit of the chosen public benefit organization.

2. The public benefit received by the public benefit organisation of 1% of personal income tax may be used exclusively for the pursuit of the activities of a public benefit.

3. The Minister responsible for public finance shall include, by 30 September of each year, on the website of the Office serving the Minister, a list of public benefit organisations, including the name and number of the establishment of the organisation of the benefit. the public in the National Court Register, and the amount of funds received by that organisation, coming from 1% of the personal income tax for the preceding year.

Article 27a. [ List of public benefit organisations] 1. The Minister responsible for social security shall carry out in electronic form the list of organizations having the status of public benefit organization as at 30 November of the fiscal year, on which the taxpayer income tax on individuals may transfer a 1% tax on tax returns for the fiscal year, and no later than 15 December of the fiscal year, it may include this list on the website of the Public Information Bulletin.

2. The Minister responsible for Social Security shall keep the list referred to in paragraph 1. 1, by 31 December of the year following the tax year.

3. in the list referred to in paragraph 1. 1, the public benefit organisations shall be taken into account:

1) which, by the deadline, have included on the website of the office serving the Minister responsible for Social Security the annual substantive report of its activities and the annual financial statements referred to in art. 23 (1) 1 and 2, in the year for which the tax returns are submitted;

2) in respect of which the information on the opening of liquidation or the announcement of bankruptcy has not been entered in the National Court Register.

4. The list referred to in paragraph 1. 1, for each public benefit organisation, shall include:

1. name;

2. the seat;

3) the number of the entry into the National Court Register;

4) the tax identification number, if it has been given to the organization and entered into the National Court Register.

5. In the case of entering after 30 November of the tax year to the National Court Register information about the opening of liquidation or the announcement of bankruptcy of a public benefit organization or in the event of the deletion of the information referred to in art. 22 par. 2, or the organization referred to in art. 22 par. 3, from the National Court Register, this organisation shall be removed from the list referred to in paragraph. 1.

6. The Minister of Justice shall provide the Minister for Social Security with information relating to the organisation of the public benefit referred to in the paragraph. 4 and 5.

7. The Minister responsible for Social Security shall provide the Minister responsible for public finance with information on the organisation of the public benefit referred to in paragraph 1. 4 and 5, which are included in the list referred to in paragraph 1. 1.

8. The organization of the public benefit shall be obliged not later than 30 June of the year following the tax year to give the chief of the tax office to the competent according to the registered office of that organisation the number of the bank account competent for the transfer of 1% personal income tax by means of an identification declaration or an update declaration on the basis of the provisions of the Act of 13 October 1995. rules for the registration and identification of taxpayers and payers (Dz. U. 2012 r. items 1314 and from 2013 items 2).

9. The provision of the paragraph. 8 shall not apply to organisations which have notified the bank account number in previous years as competent to transfer 1% of the personal income tax and it is up to date.

10. The Minister responsible for Social Security, in consultation with the Minister responsible for public finance and the Minister of Justice, will determine, by regulation, the modalities, the time limits and the format and structure of the data for the exchange information on the organisation of the public benefit referred to in paragraph 1. 4 and 5, between the Minister for Social Security and the Minister of Justice and the Minister responsible for public finance, with a view to ensuring the smooth implementation of the tasks relating to the establishment and the the establishment of the list referred to in paragraph 1. 1, and with the transfer of public benefit organisations of 1% income tax on natural persons.

Article 27b. [ Liability for damage] 1. A member of the governing body, the control or supervision authority of a public benefit organisation and the liquidator of a public benefit organisation shall be liable to the organisation for the damage caused by the action or omission against the law, or the provisions of the statutes of the public benefit, unless it is not guilty.

2. A member of the governing body, the control or supervisory authority and the liquidator of a public benefit organisation shall, in the performance of his duties, take due care of the professional nature of his activity.

3. A member of the governing body, the control authority or the supervision of a public benefit organisation, who performs his duties socially, shall be obliged to make due diligence.

4. If the damage referred to in paragraph 1, caused several persons jointly, those persons bear the responsibility of solidarity.

Chapter 4

Supervision

Article 28. [ Supervision of the activities of the organisation of a public benefit] 1. Supervision of the business of the public benefit organization, in terms of the powers, duties and requirements arising from the art. 8-10, art. 20, art. 21, art. 23, art. 24-27 and Art. 42-48, the Minister responsible for Social Security shall be exercised.

2. (repealed).

Article 29. [ Control of activities] 1. The organization of the public benefit shall be subject to the control of the minister competent for social security in the scope specified in art. 28 para. 1.

2. The Minister responsible for social security may order the control of the office, and at the request of the public administration body, the non-governmental organization or entities mentioned in the Art. 3 para. 3.

3. The Minister responsible for Social Security may entrust the carrying out of the audit:

1) in consultation with the minister competent for the purpose of the activities of the public benefit organization, this minister;

2) wojewater.

4. The control shall be carried out by persons holding an imienne mandate of the Minister responsible for social security, specifying the controlled organisation of the public benefit and the legal basis for the inspection. In case of entrusts to one of the authorities referred to in paragraph 1. 3, the written authorisation shall be issued by that authority.

Article 30. [ Controller Authority] 1. The persons authorized to carry out the checks shall be entitled to enter the property or part thereof, on which the activity of the organization of the public benefit is carried out, and the requests for written or oral explanations, presentation of documents or other information media, as well as the provision of data relating to the object of the control.

2. The control activities referred to in paragraph 2. 1, shall be carried out in the presence of a member of the management body or of his representative or a staff member of a controlled public benefit, and in the absence of such persons, in the presence of the witness referred to.

Article 31. [ Audit Log] 1. A protocol shall be drawn up from the inspection which shall be signed by the persons carrying out the inspection and the member of the management body competent to represent the controlled organisation of the public benefit or the person empowered by it. Refusal of the signature of a protocol by a member of the management body of a public benefit organisation or a person authorised by him/her shall require a reason. In the case of refusal of signature, the Protocol shall be deemed to have been signed on the day

2. A member of a governing body entitled to represent a controlled public benefit organization or a person authorised by him may, within 14 days from the date of signing the protocol, submit in writing an explanation or report a reservation to the content of the protocol

3. The persons carrying out the control shall, in the event of failure to take account of the reservations referred to in paragraph. 2, they shall send in writing the position of a member of the governing body of a controlled public benefit organisation authorised to represent that organisation or to the person authorised by him within 14 days.

4. After the completion of the inspection, taking into account the time limit referred to in paragraph. 3, the inspecting persons shall draw up a post-control occurrence.

Article 32. [ Post-control occurrence] The audit statement shall include an assessment of the factual situation resulting from the findings of the audit record, including a description of the identified deficiencies, taking into account the reasons for their origin, scope, effects and persons responsible for their emergence, and the deadline for the removal of the deficiencies, which shall not be less than 30 days from the date of service of the post-control

Article 33. [ Minister Privileges] 1. The Minister responsible for social security shall, after the completion of the review procedure, within 14 days, provide the organization of the benefit to the public appearance of the post-control. The authorities referred to in Article 1 shall be entrusted with the conduct of the checks. 29 par. 3, they shall transmit the presentation of the audit of the public benefit organisation and of the Minister responsible for social security matters.

2. The Minister responsible for social security may apply to the court of registry for the deletion of the information referred to in art. 22 par. 2, or the deletion of the organization referred to in art. 22 par. 3, from the National Court Register, in the case of:

(1) the failure to remedy the deficiencies identified in the post-control appearance or to evade control by the organisation of a public benefit;

2) a flagrant violation of the provisions of the law established as a result of the inspection referred to in art. 29.

3. The Minister responsible for social security shall apply to the court of registry for the deletion of the information referred to in art. 22 par. 2, or the organization referred to in art. 22 par. 3, from the National Court Register, in case of non-compliance with the requirements, as specified in the art. 20 and in Art. 21, by the organisation of a public benefit found as a result of the inspection.

4. In the event of the deletion of the organisation of the public benefit or information referred to in Article 22 par. 2, from the National Court Register, this organization is required, within 3 months from the date of the loss of the status of the public benefit organization, to use for the implementation of the statutory objectives of the funds derived from 1% of the income tax of the persons of the physical referred to in Article 27 ust. 1.

5. Financial resources not used in the manner and within the time limits set out in the paragraph. 4 the NGO and the entities listed in Article 4 3 para. 3 (1) and (4) shall be notified without delay to the benefit of the statutory activity in the same or near manner, of a public benefit organisation designated by the Minister responsible for social security, after having obtained an opinion Council Of Public Security Activities. The transfer of funds shall not, in that case, constitute a donation within the meaning of the separate provisions.

Art 33a. [ Remaining Allowances] 1. The Minister responsible for Social Security:

1. in the event of a breach of the obligations referred to in Article 23, in particular the failure to include on the website of the office serving the minister responsible for social security within the time of the financial and substantive report, or the posting of incomplete, or bustling reports doubts as to the correctness of the activities of the public benefit organisation, calls on the organisation of a public benefit to refrain from infringements and to provide the necessary explanations;

2) in the case of non-application of the organization to the call within 30 days of its receipt, occurs to the court of registry to delete the information referred to in art. 22 par. 2, or the organization referred to in art. 22 par. 3.

2. Paragraph Recipe 1 shall also apply in cases:

1) [ 1] the conduct of a public collection without the required notification, or a report on the public collection report or a report on the distribution of the victims to the public authorities, without the required notification or report;

(2) irrelevant information on the settlement of funds deriving from public collection or information on the donations received, as referred to in the Act of 15 February 1992. o corporate income tax (Dz. U. 2000 r. Nr 54, poz. 654, with late. zm.);

3) conduct:

(a) establishments providing 24-hour care for the disabled, the chronically ill or the elderly, the centre of social integration, the social assistance houses, care and educational establishments, regional institutions caring and therapeutic reception centres, as laid down in the rules on the promotion of the family and the system of foster care, and of schools or public establishments as defined in the Act of 7 September 1991. o system of education (Dz. U. of 2004 Nr 256, pos. 2572, as of late. zm.), without a permit,

(b) a non-public health care facility without obtaining an entry in the register referred to in the Act of 30 August 1991. o health care facilities (Dz. U. 2007 No 14, pos. 89, with late. zm.).

3. In the event of repeated use of received grants not in accordance with the purpose stated by the decision of the public administration bodies or the final judgment of the court, the minister competent for social security may occur to the court of registry for the deletion of the information referred to in Article 22 par. 2, or the organization referred to in art. 22 par. 3.

Article 33b. [ Delegation] The Minister responsible for social security shall determine, by means of a regulation, the detailed conditions, the manner and mode of control of the organisation of the public benefit, including the model of authorisation to carry out checks, taking into account the need to ensure its smooth and efficient conduct.

Article 34. [ Application of public finance rules] 1. In the area of unregulated by this Act, public funding provisions shall apply mutatis mutandis to the supervision and control of public expenditure.

2. The provisions of the paragraph. 1, art. 28 and art. 30-33b do not exclude the application of separate control provisions, as well as the supervisory powers of other bodies.

Chapter 5

Council Of Public Loan Activity

Article 35. [ Council Of Public Benefit] 1. The Council of Public benefit shall be established as an advisory and advisory body of the Minister responsible for social security.

2. The tasks of the Council shall be in particular:

1) express an opinion on matters concerning the application of the Act;

2) express opinions on draft legal acts and governmental programmes, related to the functioning of non-governmental organizations and the activities of public benefit and volunteering;

3) to provide assistance and express opinions in the event of disputes between public administration bodies and non-governmental organizations, or entities mentioned in art. 3 para. 3, relating to the activities of a public benefit;

4) collect and analyse information on the inspections carried out and their effects;

5) express an opinion on the matters of public tasks, commissioning these tasks to be carried out by non-governmental organizations and entities listed in art. 3 para. 3 and the recommended standards for the implementation of public tasks;

6) creation, in cooperation with non-governmental organizations and entities mentioned in art. 3 para. 3, mechanisms for information on public benefit standards and of cases where these standards have been infringed;

7) indication of candidates for a member of the Board of the National Health Fund and the Board of the provincial branch of the National Health Fund appointed on the principles and in the mode stipulated in the provisions on the health care benefits financed by the funds public.

3. The term of office of the Council shall be 3 years, with the member of the Council being unable to perform the functions for more than 2 consecutive terms.

4. The term of the opinion of the Council of opinion shall be 30 days from the date of service of draft legislative acts or government programmes, related to the functioning of non-governmental organisations and the activities of public benefit and voluntary service. Failure to submit an opinion within the period shall mean giving up the right to express its expression.

Article 36. [ Composition of the Council] 1. The Council shall consist of:

1) five representatives of government administration bodies and the entities subordinate to them or by them supervised;

2) five representatives of local government units;

3) 10 representatives of non-governmental organisations, associations and agreements of non-governmental organisations and entities mentioned in art. 3 para. 3.

2. The members of the Council shall establish and refer to the Minister responsible for social security, with the appointment of members of the Council, representing:

1) non-governmental organisations, associations and agreements of non-governmental organisations and entities mentioned in art. 3 para. 3, comes from among the candidates, each of whom has the support of at least 20 non-governmental organisations or entities identified in art. 3 para. 3, or at least 3 associations of associations of non-governmental organisations or entities referred to in art. 3 para. 3;

2. government bodies and bodies subordinate to them or supervised by them shall be followed from among the persons notified by those authorities and managers of such entities;

3) the local government units are followed from among the persons reported by the local government in the Commission of the Joint Government and Local Government.

3. The Minister responsible for social security shall cancel the member of the Council before the end of the term of office

1) at his request;

2) at the request of the entity referred to in paragraph. 2, represented by that member;

3) in the case of sentencing a member of the Council with a final sentence for a crime committed for intentional guilt;

(4) if he has become permanently incapable of carrying out his duties as a member of the Council because of the illness found by the medical certificate;

5. in the case of an unjustified absence at three successive meetings of the Council.

Article 37. [ Meetings Of The Council] The meetings of the Council shall be convened by the Minister responsible for social security or at the request of at least one quarter of the number of members of the Council.

Article 38. [ Council powers] The Council may:

1) appoint experts;

2) invite the representatives of public administration bodies and non-governmental organisations and entities listed in the Article to participate in its meetings. 3 para. 3 unrepresented in the Council, as well as representatives of the voivodship councils, county and municipal councils;

3) order the carrying out of the studies and develop the expertise related to the implementation of its tasks.

Article 39. [ Council costs] 1. The costs of the functioning of the Council relating to the operation, carrying out of studies and the preparation of expert opinions, as well as with the participation in its meetings of experts, members of the Council and persons not members thereof, shall be covered by the part of the budget of which the authorising officer is shall be the Minister responsible for social security.

2. To participate in the work of the Council shall be entitled to a diet and reimbursement of travel expenses on the basis of the rules laid down in the provisions issued under the Art 77 ⁵ § 2 of the Labour Code.

3. The employer shall be obliged to exempt an employee who is a member of the Council from work in order to attend the meetings of the Council. At the time of the dismissal, the staff member shall retain the right to remuneration determined in accordance with the rules governing the calculation of the cash equivalent for the annual leave, covered by the portion of the budget of which the minister is competent to do so. social security.

Article 40. [ Delegation] The Minister responsible for Social Security shall determine, by means of a regulation:

1) the mode of appointment of the members of the Council, taking into account the need to ensure the representativeness of the NGOs and of the entities mentioned in 3 para. 3, the variety of public benefit activities and the time limits for the notification of candidates to the members of the Council;

2) the organisation and mode of action of the Council and the rules for participation in its work of representatives of public administration bodies and non-governmental organizations and entities mentioned in art. 3 para. 3 non-represented in the Council.

Article 40a. [ Report on the Council's activities] The Council shall present a report on its activities to the Minister for Social Security at the end of his term of office.

Article 41. [ Council administrative/office support] The Council's administrative and office support shall be provided by the office serving the Minister responsible for social security.

Chapter 6

Voivodship, County and Municipal Councils of Public benefit

Article 41a. [ Provincial Council For The Public Loan Activity] 1. Marshal of the voivodship at the joint request of at least 50 non-governmental organizations and entities mentioned in art. 3 para. 3, which are active in the voivodship, may set up the Provincial Council for the Activities of the Public benefit, as a consultative body and opinion, hereinafter referred to as the 'Provincial Council'.

2. The tasks of the Provincial Council shall be in particular:

1) express an opinion on matters concerning the functioning of non-governmental organisations and the entities mentioned in art. 3 para. 3, including in the field of cooperation programmes with non-governmental organisations and entities listed in Article 3. 3 para. 3;

2) express an opinion on draft resolutions and acts of local law concerning the sphere of public tasks referred to in art. 4;

3) provide assistance and express opinions in the event of disputes between public administration bodies and non-governmental organizations and entities listed in art. 3 para. 3;

4) express an opinion on matters relating to public tasks, including subcontracting those tasks to be carried out by non-governmental organizations and entities listed in art. 3 para. 3, and in cases of recommended standards for the implementation of public tasks;

5) express an opinion on the draft strategy of development of the voivodship.

3. The term of expression by the Voivodeship Council of an opinion shall be 30 days from the date of service of the draft of the cooperation programme and the project of the voivodship development strategy respectively Failure to submit an opinion within the period shall mean giving up the right to express its expression.

4. The term of office of the Provincial Council shall be 2 years.

Article 41b. [ Composition and organisation and mode of action of the Council] 1. The Provincial Council shall consist of:

1. the representative of the wojewater;

2) representatives of the Marshal of the voivodship;

3) representatives of the Sejmik of the voivodeship;

4) representatives of non-governmental organisations and entities mentioned in art. 3 para. 3, operating on the territory of the voivodship.

2. Representatives of non-governmental organisations and entities mentioned in art. 3 para. 3, operating on the territory of the voivodship, constitute at least half of the composition of the Provincial Council.

3. Members of the Provincial Council shall appoint and dismiss the Marshal of the Province, with the appointment of the members of the Provincial Council, representing the non-governmental organizations or entities mentioned in art. 3 para. 3, shall be followed from among the candidates notified by those organisations or entities.

4. The Board of Governors shall determine, by way of a resolution, the mode of appointment of the members of the Provincial Council, taking into account the need to ensure the representativeness of the non-governmental organizations and entities mentioned in art. 3 para. 3, in terms of legal forms and types of public benefit of these organizations and entities, as well as the deadlines and manner of reporting of candidates to the members of the Provincial Council.

5. Marshal of the voivodship refers a member of the Provincial Council before the end of the term

1) at his request;

2) at the request of the entity referred to in paragraph. 1 (1) and (4);

3) in the case of sentencing a member of the Provincial Council with a final sentence for a crime committed for intentional fault;

4) if he has become permanently incapable of duties as a member of the Provincial Council due to illness found by a medical certificate;

5) in case of an unjustified absence at three successive meetings of the Provincial Council.

6. The Board of the voivodship will determine, by way of a resolution, the organization and the mode of operation of the Provincial Council, taking into account the need to ensure the smooth functioning of the Provincial Council.

7. The Board of the voivodship covers the costs of the journeys of the members of the Provincial Council under the conditions stipulated in the provisions issued on the 77 ⁵ § 2 of the Act of 26 June 1974. -Labour Code and expert costs related to the implementation of the tasks of the Provincial Council.

Art. 41c. [ Taking a resolution] 1. The Provincial Council shall sit on the meetings.

2. Resolutions of the Provincial Council shall be taken by simple majority of votes in the presence of at least half of the members of the Provincial Council.

Art. 41d. [ The relevant application of the provisions of Article 37 and 38] The provisions of Article 4 shall apply mutatis mutandis to the Provincial Council. 37 and 38, with the authority of the Minister responsible for Social Security matters to the Marshal of the State.

Art. 41e. [ District and Municipal Council Of Public Benefit Activities] 1. In the district or in the municipality it may be established by the appropriate district or municipal council of the public benefit, as a consultative body and opinion, hereinafter referred to as the "Board of Trustees" or the "Gminna Council" respectively.

2. The District Council or the Gminna Rada may set up the executive body of the competent local government unit at the request of non-governmental organizations and entities mentioned in art. 3 para. 3, which are active in the district or municipality, respectively.

3. The tenure of the County Council and the Council of the Gminna Council takes 2 years.

Art. 41f. [ Composition of the Council of the District and the Council of the Municipality] The District Council and the Gminna Council shall be composed of:

1) the representatives of the body which is respectively the district or the municipality;

2) the representatives of the executive body of the district or the municipality, respectively;

3) representatives of non-governmental organisations and entities mentioned in art. 3 para. 3, which operate in the area of the district or municipality, respectively, representing at least half of the members.

Art. 41g. [ Appointment of members and establishment of the organisation and mode of operation of the Council of the District and of the Gminna Council] The body or municipality, as appropriate, shall specify, by way of a resolution, the mode of appointment of members and the organisation and mode of operation of the District Council or of the Council of Gminna respectively, taking into account the need to ensure the representativeness of the organisation. the NGO and the entities referred to in Article 3 para. 3, the terms and manner of the submission of nominations to members of the County Council or the Council of Gminna and the need to ensure the smooth functioning of these Counts.

Art. 41h. [ Cooperation] The Provincial Council, the Board of Trustees and the Council of Gminna cooperate with each other on the principles of partnership and the sovereignty of the parties, in particular by mutual communication of the directions of action.

Art. 41i. [ Tasks of the County Council and the Gminna Council] 1. The tasks of the District Council and the Council of Gminna shall in particular:

1) the opinion of the projects of the development strategies of the counties or municipalities respectively;

2) the opinion of draft resolutions and acts of local law concerning the sphere of public tasks referred to in art. 4, and cooperation with non-governmental organisations and entities listed in art. 3 para. 3, including programmes of cooperation with non-governmental organisations and entities listed in art. 3 para. 3;

3) express an opinion on matters concerning the functioning of non-governmental organisations and the entities mentioned in art. 3 para. 3;

4) provide assistance and express opinions in the event of disputes between public administration bodies and non-governmental organizations and entities listed in art. 3 para. 3;

5) express an opinion on matters concerning public tasks, including subcontracting those tasks to be carried out by non-governmental organizations and entities listed in art. 3 para. 3, and in cases of recommended standards for the implementation of public tasks.

2. The term of expression by the District Council or the Gminna Council of an opinion shall be 14 days from the date of service of the draft of the cooperation programme and the draft strategy of development of the district or the municipality respectively. -the submission of an opinion by the deadline means giving up the right to its expression.

SECTION III

Volunteering

Chapter 1

General provisions

Article 42. [ Volunteering] 1. The volunteers may carry out, in accordance with the principles set out in this Chapter, benefits in favour of:

1) non-governmental organisations and entities mentioned in art. 3 para. 3 as regards their statutory activities, in particular in the field of public benefit activities, excluding their business activities,

2. bodies of public administration, excluding their business activities,

3. organisational units subordinate to or supervised by the public authorities, with the exception of those business activities,

4) medicinal entities within the meaning of the medical regulations in the field of activity performed by the medicinal products

-hereinafter referred to as "the beneficiary".

2. The provisions of this Chapter shall apply mutatis mutandis to volunteers performing in the area of the Republic of Poland a benefit to international organizations, if the provisions of international agreements do not provide otherwise.

3. A member of the association may also perform the benefits, as a volunteer, to the association of which he is a member.

Article 43. [ Qualification Required] A volunteer should be qualified and meet the requirements appropriate to the type and scope of the benefits provided, if the obligation to have such qualifications and to meet the relevant requirements is due to separate provisions.

Article 44. [ Agreement on the performance of benefits] 1. The volunteer benefits are carried out in the scope, in the manner and during the time specified in the agreement with the beneficiary. The Agreement should contain a provision for the possibility of its termination.

2. At the request of the volunteer, the accessory is obliged to confirm in writing the contents of the agreement referred to in the paragraph. 1, as well as issue a written certificate of the performance of the benefits by the volunteer, including the scope of the benefits performed.

3. At the request of the volunteer, the beneficiary may submit a written opinion on the performance of the benefits by the volunteer.

4. If the volunteer's benefit is carried out for a period of more than 30 days, the agreement should be made in writing.

5. The provisions of the Act of 23 April 1964 shall apply to the agreements entered into between the beneficiary and the volunteer in the area not regulated by this Act. -Civil Code.

Chapter 2

Specific provisions

Article 45. [ Obligations of Use] 1. The use of the obligation shall:

1) inform the volunteer about the risks to health and safety associated with the performed benefits and the principles of protection against threats;

2) provide a volunteer, on the basis of the employees of the rules specified in the separate provisions, the safe and hygienic conditions for the performance of the benefits, including, depending on the nature of the benefits and the risks associated with the performance of the benefits- appropriate personal protective equipment;

3) to cover, on the basis of employees, the rules laid down in the separate regulations, travel expenses and subsistent allowances.

2. The use may cover, in respect of employees, the rules laid down in the separate regulations, including other necessary costs incurred by the volunteer, associated with the performance of benefits for the benefit of the beneficiary.

(3) The use of which may cover the costs of the training of volunteers in respect of the benefits they provide as laid down in the agreement referred to in Article 3 (2) of the Agreement. 44 par. 1.

4. The volunteer may, in written form under the action of invalidity, release the beneficiary in whole or in part from the duties referred to in the paragraph. 1 point 3.

Article 46. [ Volunteer benefits] 1. The volunteers may have health benefits under the rules laid down in the provisions on health care benefits financed by public funds.

2. The volunteer shall be entitled to the provision of the accident in carrying out the benefits referred to in art. 42, on the basis of separate provisions, subject to the paragraph. 3.

3. A volunteer who carries out the benefits for a period of not more than 30 days, the accessor is obliged to provide insurance against the aftermath of the accidents.

4. If the agreement concluded between the beneficiary and the volunteer concerns the posting of a volunteer for the execution of benefits in the territory of another State in which the armed conflict is in progress, a natural disaster or natural disaster has occurred, the beneficiary is obliged to provide volunteer insurance against accidents and insurance of the costs of treatment during their stay abroad, if those costs are not covered by any other title, in particular on the basis of the rules on coordination, within the meaning of the Act of 27 August 2004. on health care services financed from public funds. The provisions of the paragraph 2 and 3 shall not apply.

5. If the delegation of the volunteer to perform the benefits in the territory of another state takes place under conditions other than those indicated in the paragraph. 4, the beneficiary can provide volunteer insurance against accident insurance and the insurance of the costs of treatment during the stay abroad, if those costs are not covered by any other title, in particular on the basis of the provisions on coordination, within the meaning of the Act of 27 August 2004. on health care services financed from public funds. The provisions of the paragraph 2 does not apply.

6. The use of civil liability insurance can be provided by the use of the volunteer in respect of the benefits provided.

Article 47. [ Obligation To Inform] The beneficiary shall inform the volunteer of the rights and obligations of the volunteer and ensure that this information is available.

Article 48. [ Posting a volunteer in the territory of another country] If the agreement concluded between the beneficiary referred to in Article 42 par. 1 points 2 and 3, and the volunteer concerns the posting of a volunteer in order to carry out benefits in the territory of another State, on the basis of an international agreement binding the Republic of Poland, the volunteer is entitled to benefits and to cover costs generally accepted in relations of a given type, unless otherwise provided by international agreements.

Article 49. [ Receiving costs] Expenditure on the objectives referred to in Article 45 par. 1 and 3 and in art. 46 (1) 3 and 6 constitute:

1) the costs of running the statutory activities of non-governmental organizations and entities mentioned in art. 3 para. 3 as users;

2) the costs of the beneficiary referred to in Article 42 par. 1 points 2 and 3.

Article 50. [ Volunteer Benefit value] The value of the volunteer benefit does not constitute a donation to the beneficiary within the meaning of the provisions of the Civil Code and the tax regulations.

Article 50a. [ Report on the application of the law] The Council of Ministers, on the basis of information obtained from the authorities of the governmental administration and local government units, presents every two years to the Sejm and the Senate of the Republic of Poland, a report on the application of the Act by the date of 30 September of the year following the end of the reference period.

Article 50b. [ Entering an error on the entity's ownership of a public benefit status] 1. Who, acting on behalf of the NGO, the entities listed in Art. 3 para. 3 or other entities that are not public benefit organizations shall inform the public authority, the natural or legal person, that the organisation or entity has such a status, shall be punished by the fine.

2. Orzecking on the matters referred to in paragraph. 1, followed by the provisions of the Act of 24 August 2001. -Code of Conduct on Offences (Dz. U. of 2008 No. 133, item. 848, of late. zm.).

Article 51. (bypassed).

Article 52. (bypassed).

Article 53. [ Entry into force] The Act shall enter into force under the rules laid down in a separate law.

[ 1] Art 33a (a) Article 2 (1), as amended by Article 2 (1) 39 of the Act of 14 March 2014. The rules for the conduct of public collections (Journal of Laws of the European Union 498). The amendment came into force on 18 July 2014.