Introduction:

In Poland, the majority of non-governmental organisations (NGOs) are involved in the field of education. Culture and art represent the fourth largest sector in terms of NGO activity, with social welfare and health representing the second and third largest sectors respectively. A range of different organisations are involved in the cultural field, including associations, foundations and artist unions. Polish legislation does not stipulate a possibility of leading activities of a non-profit character by companies (providers). This means that, for example, private theatres wanting to act according to the non-profit formula usually take the legal form of an association or foundation, which is not entirely adequate for their activities.