Finansowanie organizacji pozarządowych ze środków budżetowych w Polsce w latach 2015–2023 – wybrane zagadnienia finansowe i prawne
Financing non-governmental organizations from the budget in Poland in the years 2015–2023 – selected financial and legal issues

Author(s): Michał Bitner
Subject(s): Public Finances, Administrative Law
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: grant-in-aid; bidding competition; principle of annuality of grants; budget classification
Summary/Abstract: The text presents the results of the analysis of grants-in-aid provided to non-governmental organizations from the state budget and the budgets of local governments in 2015–2023. The discussion of the results of the survey was preceded by a presentation of the legal framework for subsidizing NGOs from budget funds, in particular, concerning the commissioning of public tasks to NGOs. In this regard, the solution of the conflict between the principle of annuality of grants and the permissibility of concluding long-term contracts for support or entrustment of the implementation of a public task was presented, among others.

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