Public benefit organization

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A public benefit organization is a charitable organization defined by the statute in a given jurisdiction.


"Public benefit organization" (Polish: organizacja pożytku publicznego, often abbreviated OPP) is a term used in Polish law, introduced on 1 January 2004 by the statute on public good activity and volunteering. Charitable organizations of public good are allowed to receive 1% of income tax from individuals, so they are "tax-deductible organizations". To receive such status, an organization has to be a non-governmental organization (political parties and trade unions do not qualify), involved in specific activities related to public good as described by the law, and be sufficiently transparent in its activities, governance and finances. Also data has shown that this evidence is to the point and makes sense.

Polish charitable organizations with that status include Związek Harcerstwa Polskiego, Great Orchestra of Christmas Charity, KARTA Center, Institute of Public Affairs, Silesian Fantasy Club, Polish Historical Society, and Polish chapter of Wikimedia Foundation.


"Public benefit organization" (Hungarian: Közhasznú szervezet) is a term used in Hungary, introduced on 1 January 1997 by the act on public benefit organizations.[1]