Foundation is a social institution tackling the non-economic activities (such as life sciences., oświat., welfare), which defined the act fundacyjnym founder (founder), contributing to the activities of the relevant assets. Foundations can be established only in order to achieve social or economic useful and consistent with the fundamental interests of Poland. Institutions type of foundation existed since antiquity, but their important development occurred in the twentieth century, has contributed to the new tax legislation, under which the creation of a foundation or payment on account of the existing foundations already allows the exemption amount spent for this purpose from taxation, and furthermore allows you to lower taxation on the rest of the property. Foundations fulfil an important role in the financing of science, education and culture.