摘要：Business has become a new and alternative source of funding the philanthropic activity and has allowed many charities to enhance their capacity for realizing their philanthropic goals.It is very important because traditional funding sources have became uncertain in recent years.Taking under consideration the legal limitations and the impact of business on the activity of public benefit or-ganizations as well as the competition on the market, the aims of the article are: • presentation of the extent and importance of business for the financing of philanthropic activities of charities in Poland and other countries and • discussion of the role of accounting and financial reporting in communicating the impact of business activity on the financial situation of charities and on the size of the philanthropic activity.The findings of empirical research and literature review indicate that the growing significance of business in the financing of philanthropic activities forces the adjustment of the structure of financial statements of charities to new requirements of stakeholders.Moreover, the business entities which support financially public benefit organizatons should disclose this information in their financial statements or reports of social responsibility.
其他摘要：Działalność gospodarcza stała się nowym i alternatywnym źródłem finansowania działalności charytatywnej i pozwoliła uniezależnić wiele organizacji filantropijnych od tradycyjnych źródeł dochodów, które w ostatnich latach stały się niepewne. Biorąc pod uwa
