EN
The Catholic Church as a community operating in the world needs material resources to be able to fulfill its mission. The right to own property is inherent right of the Church and includes the acquire, hold, management and alienating goods. One way of obtaining material resources identified by the Code of Canon Law are pious wills. The article analyzes the provisions of pious wills contained in the Code of Canon Law. Also have been discussed statutes of selected polish diocesan synods, which provide for the possibilities of adopting pious wills, ways of documenting and the obligation to comply with government regulations.