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Prawne aspekty relacji działalności statutowej i gospodarczej fundacji

100%
Dominowska J.
Studia Prawnicze
|
2016
|
issue 2 (206)
137-156
EN
This article presents the influence of foundation’s business activity on its statutory objectives. According to the Law on Foundations of April 6, 1984 ,the foundation may conduct business activity only to serve it’s statutory objectives, what used to be interpreted as the accessory rule of foundation’s business activity to its statutory activity. However in a foundation with both public and private benefit objectives, business activity may be one of the statutory goals. Furthermore the expanses on the business activity tend to dominate those on statutory goals. Both activities are conducted on the same field, by the same people, using the same equipment, so they are mixed within the same organizational framework. Foundation conducting business activity is an entrepreneur with all consequences, for the most such as becoming the subject of insolvency proceedings. However the Law on Foundations creates no legal tools to properly establish foundation on the field of business activity especially when it comes to management liability and supervision. Analysing and summing up all those problems has led me to introduce the concept of the new regulation on foundation law in Poland. The idea is to divide foundations into two categories: charitable (noncommercial) and commercial. The second type of foundations could be an interesting alternative for those entrepreneurs, who want to run their activity on the capital, not corporate, basis.
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The Family Foundation in Poland. Legislation, Economic Impact and Historical Context

51%
Dominowska J., Lewandowska A., Lipiec J.
Journal of Management and Financial Sciences
|
2025
|
issue 55
37-58
EN
It has been more than a year now since Family Foundation Act (FFA) has entered into force in Poland in May 2023. This is the first regulation regarding family business wealth management. The need for such a regulation was reported by the environment of family businesses that is now facing generational change for the first time since communism failed in Central and Eastern Europe countries. In the article, we discuss the historical and economic context of the family foundations. Next, we discuss the basic assumptions of the Family Foundation Act, focusing mainly on family governance. We also outline the economic context of family foundations along with some estimates. Our conclusion is that granting family businesses a new succession model that is adapted to their needs should be assessed positively. However, in the context of foundation law itself a negative aspect of the new regulation is the legislator's decision to introduce a new type of foundations instead of extending the understanding of the already existing foundations.
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