Wykorzystanie sprawozdań finansowych organizacji pozarządowych w Polsce w procesie fundraisingu

Abstract

In Western countries, non-governmental organizations (NGOs) constitute an essential element of democracy and a foundation of a civil society. In Poland the development of the socalled third sector has also expanded in recent years. In 1997, there were over 27 thousand entities of this type, whereas today there are about 87.7 thousand of them (The Central Statistical Office, 2016, p. 7). Non-governmental organizations, similarly to other business entities, are obliged by the provisions of the law to prepare reports. However, in the case of these entities, the information function of financial reports is particularly important as it shapes the credibility of the organization and confirms the transparency of its activities. The aim of this article is to present the financial statement as a useful source of information about non-governmental organization, with special emphasis on the correlation between the quantity and quality of the presented information and effectiveness in the process of fundraising.

Keywords

• fundraising
• funding sources
• NGO
• non-governmental organizations
• third sector