The liquidation of the association begins with the decision of the general meeting of association members. To “open” liquidation, a formally convened general meeting of the association’s members must pass a formal resolution to liquidate the association. The resolution should primarily include: the reasons for dissolution of the association, the date of dissolution of the association, the appointment of liquidators and the allocation of the association’s assets. The liquidator’s main task is, first of all, to formally report the opening of the association’s liquidation to the registry court. The liquidator should additionally submit to the registry court: a resolution on the dissolution of the association containing provisions on indicating the reasons for and date of dissolution of the association, indicating the person of the liquidator and specifying the allocation of assets after the liquidation of the association, a list signed by the members of the association of the attendance at the general meeting of members of the association, a list of liquidators with the indication of address data, proof of payment of the court fee (for entities registered in the register of entrepreneurs the fee is 350.00 PLN for entities registered only in the register of associations – 250.00 PLN). The liquidator should publish a notice on the liquidation of the association, in which he will call on the entity’s potential creditors to report their claims. Then, together with the accountant in charge of the association’s affairs, the liquidator should prepare financial statements as of the opening date of liquidation. The liquidator should proceed to liquidate the association’s assets. As the liquidator has completed liquidation activities, he should convene a general meeting of the association’s members. The general meeting of the association’s members is to approve the liquidator’s report, including a description of the activities performed by the liquidator, the financial statements presented by the liquidator as of the opening date of liquidation, and the financial statements as of the closing date of liquidation. Once the association’s general membership meeting approves the financial statements and the liquidator’s actions, all that remains for the liquidator to do is to formally submit a request for the deletion of the association with attachments, just as with the opening of liquidation.