Euroregion is a specific form of the co-operation that can be defined in different ways, among others as Non-Governmental Organization. Moreover the euroregion can be compared to natural regional cluster. The context of one these structures is the topic of this elaboration. Futhermore there is an attempt to respond to region as a stimulant of cross-border tourism development taking euroregion as Non-Governmental Organization. In the last part of the elaboration there was described the practical example of euroregion as a Non-Governmental Organization, which takes into account the polish experience of relatively young euroregionalization.