Wykorzystanie sprawozdań finansowych organizacji pozarządowych w Polsce w procesie fundraisingu
The Use of the Financial Statements of Non-governmental Organizations in Poland in the Process of Fundraising

Summary/Abstract: In Western countries, non-governmental organizations (NGOs) constitute an essentialelement of democracy and a foundation of a civil society. In Poland the development of the socalled third sector has also expanded in recent years. In 1997, there were over 27 thousand entitiesof this type, whereas today there are about 87.7 thousand of them (The Central Statistical Office,2016, p. 7). Non-governmental organizations, similarly to other business entities, are obliged bythe provisions of the law to prepare reports. However, in the case of these entities, the informationfunction of financial reports is particularly important as it shapes the credibility of the organizationand confirms the transparency of its activities. The aim of this article is to present the financialstatement as a useful source of information about non-governmental organization, with specialemphasis on the correlation between the quantity and quality of the presented information andeffectiveness in the process of fundraising.

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