Online accounting office for PBOs

Accounting for public benefit organisations

An online accounting office that understands the requirements of public benefit status

By Agnieszka Saladra, Certified Accountant

Experienced accountant 1.5% tax, reports Service in PL / EN

Specialist accounting for public benefit organisations

Does your foundation or association have public benefit organisation status (OPP) and collect 1.5% of individuals' tax? Our accounting for public benefit organisations is tailored to how running such an entity really works - from the accounting-separated record of funds from the 1.5% allocation, through the correct recognition and allocation of those funds, to separating statutory, paid and economic activity. You get a regular, experienced accountant who knows the realities of the non-governmental sector and keeps an eye on deadlines for you.

This is an accounting office for NGOs where online accounting is combined with the care of a regular accountant, rather than with operating an app on your own. We will take care of the bookkeeping, the activity and financial reports and the reporting obligations towards the NIW (National Freedom Institute) reports database and the relevant ministry, so you can focus on your statutory goals and your donors. We work remotely across the whole of Poland, in Polish and English.

Who is this accounting service for?

Foundations and associations with OPP status

Public benefit organisations that collect 1.5% of tax and must correctly separate these funds in their accounting and report their use in line with the applicable rules.

NGOs applying for OPP status

Foundations and associations preparing to obtain OPP status, who want to put their accounting and procedures in order in advance to meet the reporting and audit requirements.

Organisations combining different activities

Entities that, alongside statutory activity, also carry out paid or economic activity and need a clear separation of income and cost sources in their records.

What does PBO accounting cover?

Full accounting for the organisation

We keep the books of foundations and associations in line with the Accounting Act, with a chart of accounts tailored to statutory and other activity.

Settling the 1.5% tax allocation

We record funds from the 1.5% tax allocation in a separated register, ensure they are used solely to carry out public benefit activity and prepare the data for the report on their use.

Activity and financial reporting

We prepare the financial statements and support you with the OPP activity report submitted to the NIW (National Freedom Institute) reports database and the ministry.

Accounting separation of activities

We separate unpaid statutory, paid and economic activity in the records, so that income and costs remain transparent and compliant with the requirements.

Regular accountant and employees' ZUS

You have a regular, experienced accountant as your point of contact. We run HR, payroll and ZUS (Social Insurance Institution) settlements for employees and contracts, handling data in line with GDPR.

Keeping an eye on deadlines and audits

We watch the deadlines for reports, tax declarations and registration obligations and support the organisation during audits and inspections.

Why do PBOs choose Luno-Group?

You get a regular, experienced accountant who knows the specifics of public benefit organisations - the accounting separation of statutory and economic activity, the correct settlement and allocation of the 1.5% tax, and the reporting obligations towards the NIW (National Freedom Institute) reports database and the ministry. We work fully online, keep an eye on deadlines and documentation with care for transparency and GDPR requirements, and you can talk to us in Polish or English (PL/EN). Instead of operating yet another app, you have a regular accountant who takes the settlements and reporting off your shoulders.

Frequently asked questions

Before you entrust us with your PBO's accounting.

How is the 1.5% tax allocation settled in a PBO?+

Funds from the 1.5% tax may be used solely to carry out public benefit activity (Article 27(2) of the Act on Public Benefit Activity and Volunteer Work), and the organisation separates them in its accounting records, including the amounts spent on promoting the 1.5% allocation (Article 27(2c) of that Act). Spending found during an inspection to breach that provision means the funds concerned must be transferred to the Public Benefit Organisation Support Fund (Article 27(2a)-(2b)). We record these funds separately, ensure they are allocated correctly and prepare the data for the report on their expenditure.

What reports does an organisation with OPP status submit?+

A public benefit organisation, as a rule, submits an activity report and a financial report, among others to the reports database run by the NIW (National Freedom Institute) and the relevant ministry, within the statutory deadlines. The scope and form depend on the organisation's situation - we prepare the financial data and support timely submission of the reports.

Do we have to keep full accounting?+

Foundations and associations, as a rule, keep books of account in line with the Accounting Act and the rules for non-governmental organisations. We keep full accounting with a chart of accounts tailored to statutory and other activity, so that the records are compliant with the requirements and clear for the authorities and donors.

How do we separate statutory, paid and economic activity?+

Organisations often combine unpaid activity, paid public benefit activity and economic activity, which require separate recognition in the records. We separate income and costs into these types of activity, ensuring correct accounting separation and transparency of settlements towards the authorities and donors.

Is the service fully remote?+

Yes, this is online accounting. You send documents through the Client panel (you get access after signing the contract) and stay in touch with a regular accountant remotely, while we ensure data security in line with GDPR. We serve foundations and associations from across Poland, regardless of where the organisation is based, in Polish and English.

How is Luno-Group different from an accounting app?+

We are not an app for doing your own bookkeeping. We are an online accounting office staffed by experienced accountants. You have a regular point of contact who knows the specifics of the non-governmental sector and OPP status, runs the settlements and reporting and takes the deadlines on themselves.

Ready to hand over your accounting?

Book a free consultation - we will review your situation, calculate the scope and present a clear quote tailored to your business. No obligations and no hidden costs.

Book a free consultation