The goal of the White Book of Philanthropy is to analyze legal and financial conditions, particularly in the field of taxation, that shape the practice of NGO operations in Poland. The review of these issues will become the starting point for the evaluation of the legal regulations in force, and the formulation of conclusions for the future.

Apart from NGOs, the White Book of Philanthropy is addressed to the wider audience: politicians, journalists and the public opinion. These readers are likely to be more interested in the fragments carrying expert opinion on current legal solutions, assessment of which will lead to the suggestions for amendments or other types of recommendation for future work.

The goal proposed earlier in this document and the method adopted determine the chapter composition of the White Book. Each chapter should be clearly divided into the following parts:

- analytic part (descriptive)presenting the way of legislative regulation of a given problem, the possibility of adopting different solutions and primarily legal and financial consequences thereof. Solutions (including interpretation of regulations) that are used by organizations and public authority will be presented here. evaluation of available and used solutionsthe comparison of regulations and practice made in the analytic part will lead to the recognition of:

- legal regulations working correctly from the point of view of practical needs,

- solutions inhibiting activities of organizations such as: troublesome, ungrounded restrictions, ambiguity of regulations leading to varying interpretations made by public authorities, and the lack of legal regulations when a thorough analysis suggests the need thereof (when the qualification of practical activities is made impossible because of a lacking legal norm),

- possibilities in the legal system, so far unused or unknown.recommendations for the futuredepending on the assessment of individual tasks, three types of recommendations will be made: suggestions for the further employment of effective solutions, development of proposal for amending legal acts, and finally promotion of available but unused solutions in the NGO community.

The The White Book Project is supervised by the Advisory Committe composed of representatives the non-governmental organisation community in Poland:

The Foundation for Polish Science (Fundacja na Rzecz Nauki Polskiej),

The Stefan Batory Foundation,

The Polish-American Freedom Foundation,

The United Way Poland Foundation,

The Rural Foundation (Fundacja Wspomagania Wsi),

The Foundation in Support of Local Democracy (Fundacja Rozwoju Demokracji Lokalnej),

The Association for the Non-Governmental Initiatives Forum,

The Project is realized in co-operation with the representatives of the public sector, lawyers and media.