Once the liquidator has carried out all liquidation activities, he must file an application with the court to remove the foundation from the register. Before doing so, however, he should submit his liquidation report, which also includes a liquidation closing balance sheet, to the relevant foundation body for approval. The relevant body adopts an approval resolution in this regard, which will be an attachment to the application for deletion of the foundation from the register.Deletion of the foundation is the formal loss of legal existence and the actual dissolution of the foundation carried out by the registration court. To the application form for deletion of the foundation, the liquidator should attach: 1.the opening balance sheet of the liquidation, 2.a resolution to approve the balance sheet of the completion of the liquidation together with the liquidation report,3.confirmation of the public announcement of the liquidation of the foundation, 4.proof of payment of the court fee (the fee for the deletion of the foundation from the register is PLN 300.00). The liquidator should also keep in mind the need to close the foundation in terms of accounting and bookkeeping. Due to the range of activities of the liquidation process and the different jurisprudential practice of the courts, the liquidation of a foundation is a complex process. It is a good idea to consult a lawyer before deciding on liquidation to help carry out the entire process. In the case of business foundations, the decision to dissolve the foundation should be preceded by an in-depth analysis concerning the possible fulfillment of bankruptcy prerequisites. This is because if a foundation becomes insolvent, its board should consider filing for bankruptcy. Failure to file it may involve personal liability of the board of directors for the foundation’s obligations.