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Legal aspects of foundation's business activity

100%

Dominowska J.

nr 1 (193)

131-145

This article discusses the issue of business activity in foundation law. The first part of the article presents various fields on which the business activity is present in everyday fuctioning of foundation. Business activity is one of the main sources of foundation's income, this is also a way to fullfill statutory goals of foundation. The activity that is economically useful can be a statutory goal of foundation and finnally foundation as a law person can be considered as a form of carring out business activity. From that perspective the rules regarding business activity of foundations in Poland had been examinated. The author proposes liberalisation of this regulation by permitting to carry out business activity without any limitations. It has been proven, that this will not influence the legal construction of foundations, as non – profit activity has actually never, even historically been the essence element of foundtion. On the contrary, first foundations were created with the for – profit intentions, that is to preserve and protect private and church fortunes. Inevitable part of this considerations has been dedicated to the regulations of business activity that is carried out by foundations with public benefit organization status. Finally the tax benefits for the organizations that carry out public benefit activity had been presented. As far as present tax regulations are concerned the indication of precise and short term of factually dedicate profit to public benefit activities in order to keep tax exemption has been introduced.

Reforma prawa fundacyjnego w poglądach Henryka Ciocha

100%

Dębińska-Domagała K.

nr 4(165)

159-174

Among the rich and diverse scientific activities conducted by Henryk Cioch, foundation law occupies a special place. This subject matter became the focus of the Professor’s interest since the Law on Foundations came into force. A characteristic feature of his work was a critical and innovative approach to statutory provisions regulating the functioning of the foundation. The whole scientific output of Henryk Cioch allows us to conclude that he postulated the need for a reform of foundation law. The purpose of this article is to analyse the views expressed by Henryk Cioch on the necessity to make the necessary amendments to the existing text of the Law on Foundations. It is, first of all, an indication of those de lege ferenda postulates put forward by the Professor, which have been included either in the hitherto amendments to the Law on Foundations or reflected in the case-law. The analysis contained in this article will focus on the key problems of foundation law, which according to Henryk Cioch were: the concept and types of foundations, the establishment of foundations, the system of foundations and supervision over their activities, transformation and abolition of foundations.