How to suspend the activities of a foundation?

From a formal point of view, the provisions of Polish law do not provide for such a situation as the suspension of an organization’s activities. It is not possible to suspend the legal personality of an organization. Foundations work, even if they don’t carry out activities. Even if the organization internally adopts an appropriate resolution to suspend its ongoing activities, this will not relieve it of its obligations to file annual accounts with the tax office by the organization, to prepare financial reports, to perform duties related to the organization’s charter provisions, among others. The decision to temporarily suspend the activities of an organization is an internal decision of the organization, the organization is not required to report the temporary suspension of its activities to any authority, as it will continue to function as a legal entity under the law.

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