Both the pre-war tradition and the real socialist system have influenced the form of the non-profit sector emerging in Poland. In as much as the pre-war traditions are continued by the church charities, lay institutions are established on the basis of state structures in the form of specific non-profit organisations subsidised to a large extent by the state (the so-called ‘non-profit social institutions’). Perhaps in this way partnership relations will develop between the government and nonprofit organisations which will continue to expand. The stage through which Poland is currently passing means that a coherent system of non-profit organisations has not yet developed and, what is more, it is seldom called a ‘voluntary’ or ‘third’ sector. The only formalised institutions are foundations and associations. It is evidently necessary to fill the gap in social service provision caused by government and market failures, and we may cherish a hope that such a system of non-profit organisations providing services to those in most need will soon be created in Poland.

Over the past two years, a loosely-formed group known as the Company Giving in Europe Initiative has been examining the prospects for corporate social responsibility in the increasingly competitive marketplace of the European Community post 1992. As firms capitalise upon the EC's unerring commitment to remove the fiscal, technical and physical barriers to intra-Community trade, many observers are confident that progressive companies will extend their charitable giving programmes in order to mirror their commercial aspirations. A recent study commissioned by members of the Initiative argues that opportunities for increased corporate social responsibility are a consequence of changed political circumstances as much as of improved market conditions (Dabson, 1991). This paper explores this premise and argues that there are still certain changes of policy which the EC institutions could make to maximise the potential of corporate giving.