An ecclesiastical foundation is a financial instrument that was found in the 1993 Concordat between Poland and the Apostolic See. This study aims to clarify the legal status of ecclesiastical foundations in Polish legal order. How do they function in legal practice? Since an ecclesiastical foundation is subject to dual supervisory authority – by the ecclesiastical juridic person and the relevant minister – what legal requirements need to be observed? To answer these questions, the author analyses Article 26 of the Concordat and presents the current meaning of the ecclesiastical foundations in Poland, which can serve as an alternative means of funding ecclesiastical activities in other countries.
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Roczniki Nauk Prawnych · ISSN 1507-7896 | eISSN 2544-5227 | DOI: 10.18290/rnp
© Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Articles are licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)