ATF NGO

Non-governmental organization (NGO) support

Professional legal, tax, accounting, and auditing consulting for non-governmental organizations

ATF NGO is a specialized service line of ATF Partners, created to provide comprehensive support to non-governmental organizations – foundations, associations, non-profit institutions, and family foundations. For over 25 years, we have been supporting third-sector entities in legal, tax, accounting, financial, and auditing areas, ensuring their security, compliance with regulations, and efficient operation.

Our team consists of lawyers, legal advisors, tax advisors, statutory auditors, certified accountants, and experts who participated in the legislative work on the Family Foundation Act. We serve nearly 500 entrepreneurs and organizations, analyze hundreds of thousands of documents annually, and support entities employing several thousand employees in total. ATF NGO is a combination of real knowledge, experience, and a full understanding of the specifics of the third sector's functioning.

This is our area of expertise by choice:

Accounting Services and Financial Reporting for NGOs

Tax returns and exemptions

Subsidies and grants

Legal and corporate services

Compliance and Management Responsibility

Don't wait, start now!

We’d be happy to help you solve your problems. Take advantage of a free consultation, and let’s create a plan of action together.

I'm booking a consultation

ATF NGO services are provided through ongoing or project-based support, depending on the organization's needs.

Our goal is to ensure formal and financial security, as well as to improve the functioning of the organization in a transparent manner, in compliance with the law and best practices of the NGO sector.

We begin every collaboration by identifying statutory goals, analyzing risks, and reviewing documentation. Then, we prepare an action plan and implement solutions together with the Management Board. Our goal is to permanently improve the organization's performance so that it is best prepared to achieve its statutory goals.

They trust us:

The ATF NGO team consists of experts who have been supporting hundreds of foundations, associations, and non-profit entities for over 25 years in implementing regulations, managing accounting, grant reporting, and asset management.

ATF NGO is support that increases transparency, minimizes risks, and strengthens organizational stability.

MEET ATF PARTNERS

Our team

Agata Wojtkowiak

Agnieszka Szymoniak

Aleksandra Urbańska

Alicja Hajt

Aneta Budych

Aneta Witkiewicz

Anita Olejniczak

Dorota Kusyk

Ewa Kubacka

Ewa Zimmer

Izabela Tomczyk

Jarosław Nowicki

Joanna Bachanek

Joanna Słupianek

Jolanta Binaś

Katarzyna Sibińska

Katarzyna Zalewska

Lukasz Zimny

Maciej Dyczek

Magdalena Ambroży

Magdalena Sobaszkiewicz

Monika Kruszyna

Monika Niedośpiał

Non-governmental organizations operate under specific regulations that differ from those governing entrepreneurs.

From ATF NGO's experience, we know that foundations and associations most often need clear, practical answers regarding accounting, reporting, taxes, grants, statutory obligations, and board liability. We have prepared a set of frequently asked questions to help you better understand how we support organizations in operating safely, transparently, and in compliance with the law.

What is the difference between NGO accounting and business accounting?

NGO accounting requires maintaining accounting records in a manner that allows for the separation of statutory, paid, unpaid, and business activities (if they exist). Financial statements are prepared according to separate principles, and grants and subsidies must be recorded on a project basis. ATF NGO ensures full compliance with the Accounting Act and the specifics of the non-profit sector.

Do all foundations and associations have to keep full accounting records?

Yes. As a rule, all NGOs are obliged to keep full accounting records in accordance with the Accounting Act. Exceptions are very limited. ATF NGO helps to choose the appropriate accounting policy, keep books, and prepare reports that comply with legal and statutory requirements.

Are non-governmental organizations subject to corporate income tax?

Yes, foundations and associations are CIT taxpayers, however, part of their income may be exempt under Article 17(1)(4) of the CIT Act (non-profit public benefit statutory activity). ATF NGO analyzes the structure of activities and helps to safely account for statutory and business income in order to use exemptions in accordance with the law.

How should an NGO account for business activities conducted alongside its statutory activities?

Business activity must be organizationally, financially, and accounting-wise separate from statutory activity. Failure to maintain this separation increases tax risks and may lead to the loss of exemptions. ATF NGO establishes rules for separating activities and indicates how to correctly account for costs, revenues, and VAT.

What does the proper accounting for subsidies and grants look like?

Grants require separate accounting and reporting records, in line with the financier's guidelines. ATF NGO maintains project-based accounting, prepares reports for institutions, monitors expenditure eligibility, and supports NGOs during audits and inspections.

Does a non-governmental organization have to pay VAT?

This depends on the nature of the business. An NGO can:

to use a subjective exemption,
be required to register as a VAT taxpayer,
to have the possibility of partial VAT deduction for EU projects.

ATF NGO analyzes the operational structure and helps determine correct tax obligations.

Which statutory duties require special attention?

The most important include: correct content of the statute, compliance of actions with the statute's provisions, correct resolutions of bodies, up-to-date entries in the National Court Register (KRS), and reporting to the relevant ministry. ATF NGO prepares statutes, amendments to statutes, resolutions, and corporate documents, and conducts full registration processes.

What is the liability of NGO board members?

Members of the management board bear civil, criminal, and tax liability for, among other things, public obligations, mismanagement of assets, or violations of the Accounting Act. ATF NGO analyzes risks, educates boards, and creates procedures to minimize the personal liability of officials.

What compliance procedures should a foundation or association have?

The most commonly required documents are: accounting policy, anti-corruption procedures, AML procedures (for business activities), conflict of interest management policies, document circulation instructions, and regulations for governing bodies. ATF NGO creates and implements a complete set of compliance documents.

How to start cooperating with ATF NGO?

It is best to contact us and indicate the area where support is needed – accounting, taxes, grants, statutes, compliance, or board liability. We will analyze the situation, propose the scope of cooperation, and take over the service so that the organization operates safely and transparently.