The Role of the Public Subsidy in the Functioning of Polish Sports Clubs with the Status of Public Benefit Organization

Szczepan Kościółek


The aim of the study was to verify whether receiving a public subsidy differentiates the financial and organizational situation in sports clubs. The study concerned the total population of sports clubs having the status of public benefit organization in Poland in 2015. The application of descriptive statistics to the data revealed that clubs with subsidies disposed of higher revenues, had more members and volunteers, and offered higher salaries to their employees than clubs without public support. In contrast, there were no differences in the average number of beneficiaries of sport activities and the amount of employment between both kinds of clubs.


sport clubs; public benefit organization; public subsidy

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Data publikacji: 2017-12-08 15:26:38
Data złożenia artykułu: 2017-03-10 14:05:13


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