Foundation Documents

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Legal Basis of the Foundation's Operations

The operation of foundations in Poland is regulated by a number of legal acts that define their legal status, principles of creation, operation and dissolution. Below are the most important ones:

Constitution of the Republic of Poland

Article 12 of the Constitution guarantees the freedom to create and operate foundations as a form of voluntary association.

Act of 6 April 1984 on Foundations

The primary legal act regulating the creation, organisation, operation and dissolution of foundations in Poland.

Civil Code

Provisions concerning legal persons, including foundations, as subjects of civil law.

Act of 24 April 2003 on Public Benefit Activities and Volunteerism

Regulates the status of public benefit organisations and the principles of conducting public benefit activities by foundations.

Act of 29 September 1994 on Accounting

Defines the principles of accounting, including reporting obligations of foundations.

Tax Law

Provisions concerning tax exemptions and fiscal obligations of foundations.

Foundation Statute

The Statute of the Skala Classic Foundation defines:

• Foundation goals — precisely defined areas in which we operate
• Methods of operation — forms and methods of achieving statutory goals
• Organisational structure — division of roles and competences
• Principles of financing and asset management
• Procedures related to the dissolution of the foundation

Financial Reports

The Skala Classic Foundation publishes annual financial reports, ensuring full transparency of its activities.