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FOUNDATION – one of the forms of → non-governmental organisations in Poland, its legal basis being the act on foundations. At least one founder is required to create a f. The establishment of the f. takes place by way of a notarial deed or inheritance. The f. must have a specific purpose, and the purpose must be socially or economically useful. Upon registration, the f. becomes independent of the founder, and the management body (management board) takes over the responsibility for its activities. F. are subject to entry into the National Court Register – the court makes an entry after stating that the legal acts constituting the basis for the entry have been taken by an authorized person/body and are valid. In contrast to → associations, f. does not have a corporate character, that is, one cannot become a member of the f. The statute must foresee its bodies and the manner of their appointment. The management board is a mandatory body, besides, other bodies are created, most often a control body, e.g., a foundation council or an audit committee. The bodies often appointed in the f. of an expert character are program councils or scientific councils. F. are subject to state control in the area of legality, and in the case of receiving public funds also purposefulness, effectiveness, efficiency and reliability. The Polish model of functioning of f. is comparable to many models of European countries: it requires defining the goal of a f. and state approval (registration in court), requires a founder/founder contribution, it determines tax preferences for the f., and it determines tax preferences for individual and corporate donors [ Ł. Małecki-Tepicht ].
