Finansowa współpraca jednostek samorządu terytorialnego z organizacjami pozarządowymi w celu realizacji zadań publicznych

The article concerns the causes, principles and forms of financial cooperation between local government bodies and non-governmental organizations in accordance with the Law on Public Benefi t Activity and Volunteerism. Particular emphasis is placed on presenting financial dependence of NGOs on local governments and the impact of this relationship for both parties. The author posed the thesis that NGOs have become “an extension” of local government units in the implementation of public tasks. In this paper, this research thesis is proved by showing financial relations of different types of local government units in relation to NGOs. The author presents different modes of agreements between the parties and their financial forms: entrusting or support. The paper also discusses the contribution of own means of NGOs in the implementation of public tasks, as an important element of cooperation. It shows the validity and popularity of the various sources of income of non-governmental organizations.