Foundations, along with associations, are the most widely chosen legal form for Polish non-governmental organizations (NGOs). Due to the specific nature of their relationships with the state, doubt may sometimes arise as to whether foundations may be legally obliged to organize tender proceedings. This is because the Public Procurement Law (PPL) does not list foundations among other types of entities which may act as ‘contracting authorities’. Does this mean that no foundation under any circumstances will ever have to observe public procurement laws? Naturally, this question can only be answered in the negative, as in some cases a foundation may acquire ‘contracting authority’ status under the above-mentioned laws.
