Ocena finansowych rezultatów organizacji pożytku publicznego w Polsce

The aim of the article is to evaluate financial results of 64 charity organizations in Poland that were the biggest beneficiaries of 1% tax of companies and individuals. The author used evaluation model proposed by the Charity Navigator, American organization founded to evaluate the results of the charities. The conclusions drawn by the author should be the introduction to the professional discussion about the purpose of the financial reports of the charities. The research is the continuation and extension of the research done in 2010.