Public benefit organization ( often abbreviated OPP) is a term used in Polish law introduced on 1 January 2004 by the statute

Statute

A statute is a formal written enactment of a legislative authority that governs a state, city, or county. Typically, statutes command or prohibit something, or declare policy. The word is often used to distinguish law made by legislative bodies from case law, decided by courts, and regulations...

 on public good

Public good

In economics, a public good is a good that is non-rival and non-excludable. Non-rivalry means that consumption of the good by one individual does not reduce availability of the good for consumption by others; and non-excludability means that no one can be effectively excluded from using the good...

 activity and volunteering

Volunteering

Volunteering is generally considered an altruistic activity, intended to promote good or improve human quality of life, but people also volunteer for their own skill development, to meet others, to make contacts for possible employment, to have fun, and a variety of other reasons that could be...

. Organizations of public good are allowed to receive 1% of income tax

Income tax

An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...

 from individuals, so they are tax deductible organizations. To receive such status, an organization has to be a non-governmental organization

Non-governmental organization

A non-governmental organization is a legally constituted organization created by natural or legal persons that operates independently from any government. The term originated from the United Nations , and is normally used to refer to organizations that do not form part of the government and are...

 (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.

Organizations with that status include Związek Harcerstwa Polskiego

Zwiazek Harcerstwa Polskiego

Związek Harcerstwa Polskiego is the coeducational Polish Scouting organization recognized by the World Organization of the Scout Movement and the World Association of Girl Guides and Girl Scouts. It was founded in 1918 and currently is the largest Scouting organization in Poland...

, Great Orchestra of Christmas Charity

Great Orchestra of Christmas Charity

The Great Orchestra of Christmas Charity is one of the biggest, non-governmental, non-profit, charity organizations in Poland...

, KARTA Center

KARTA Center

The KARTA Center or The KARTA Center Foundation is a Polish non-governmental public benefit organization, documenting and popularizing the recent history of Poland and history of Eastern Europe and to strengthen tolerance and democracy....

, Institute of Public Affairs

Institute of Public Affairs, Poland

Institute of Public Affairs is an independent, non-partisan public policy think tank in Poland. The IPA was established in 1995 to support modernization reforms and to provide a forum for informed debate on social and political issues...

, Silesian Fantasy Club

Silesian Fantasy Club

Silesian Fantasy Club is the oldest science fiction and fantasy fandom club in Silesia, Poland. Founded in 1981 in Katowice, it has been the organizer of Polcon, largest of Polish science-fiction conventions, five times , the 2010 also being Eurocon, and yearly organizes the Seminarium Literackie...

, Polish Historical Society, and Polish chapter of Wikimedia Foundation

Wikimedia Foundation

Wikimedia Foundation, Inc. is an American non-profit charitable organization headquartered in San Francisco, California, United States, and organized under the laws of the state of Florida, where it was initially based...

.