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

Szczepan Kościółek

Abstract


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.


Keywords


sport clubs; public benefit organization; public subsidy

Full Text:

PDF (Język Polski)

References


Baza sprawozdań finansowych i merytorycznych organizacji pożytku publicznego Ministerstwa Pracy i Polityki Socjalnej, http://sprawozdaniaopp.mpips.gov.pl [dostęp: 20.01.2017].

Camy J., Clijsen L., Madella A., Pilkington A., Improving employment in the field of sport in Europe through vocational training, Vocasport project, Education and Culture DG, Brussels 2004.

Časlavova E., Berka P., The financial management of sports clubs in the Czech Republic, “Kinesiology” 2005, Vol. 37(2).

Enjolras B., The commercialization of voluntary sport organizations in Norway, “Nonprofit and Voluntary Sector Quarterly” 2002, Vol. 31(3), DOI: https://doi.org/10.1177/0899764002313003.

GUS, Kultura fizyczna w Polsce w latach 2013 i 2014, Warszawa–Rzeszów 2015.

Hallmann K., Feiler S., Breuer C., Design and delivery of sport for all programmes: should it be market, non-profit, or state-run?, “International Journal of Sport Policy and Politics” 2015, Vol. 7(4), DOI: http://dx.doi.org/10.1080/19406940.2015.1088051.

Henry I., Sport governance, organizational change and sports policy in the member states of the European Union, “東北大学大学院教育学研究科教育ネットワークセンター年報” 2009, Vol. 9.

Łysoń P., Uczestnictwo Polaków w sporcie i rekreacji ruchowej w 2012 roku, GUS, Warszawa 2013.

Ustawa z dnia 24 kwietnia 2003 r. o działalności pożytku publicznego i o wolontariacie (Dz.U. 2010, nr 234, poz. 1536 z późn. zm.).

Ustawa z dnia 25 czerwca 2010 r. o sporcie (Dz.U. 2010, nr 127, poz. 857 z późn. zm.).

Vos S., Breesch D., Késenne S., Van Hoecke J., Vanreusel B., Scheerder J., Governmental subsidies and coercive pressures. Evidence from sport clubs and their resource dependencies, “European Journal for Sport and Society” 2011, Vol. 8(4), DOI: http://dx.doi.org/10.1080/16138171.2011.11687882.

Waelbroeck-Rocha E., Avice E., Nguyen T.A., Mirgon C., Lourimi S., Mialet G., Montel J., Study on the funding of grassroots sports in the EU. With a focus on the internal market aspects concerning legislative frameworks and systems of financing, Eurostrategies 2011.

Wicker P., Breuer C., Scarcity of resources in German non-profit sport clubs, “Sport Management Review” 2011, Vol. 14(2), DOI: http://dx.doi.org/10.1016/j.smr.2010.09.001.

Wicker P., Longley N., Breuer C., Revenue volatility in German nonprofit sports clubs, “Nonprofit and Voluntary Sector Quarterly” 2015, Vol. 44(1), DOI: https://doi.org/10.1177/0899764013499072.

Wyszyński A., Wyniki ekonomiczne klubów sportowych o statusie pożytku publicznego w Polsce. Economic performance of sports clubs charitable status in Poland, “Journal of Education, Health and Sport” 2015, Vol. 5(11), DOI: http://dx.doi.org/10.5281/zenodo.35676.




DOI: http://dx.doi.org/10.17951/h.2017.51.4.153
Date of publication: 2017-12-08 15:26:38
Date of submission: 2017-03-10 14:05:13


Statistics


Total abstract view - 951
Downloads (from 2020-06-17) - PDF (Język Polski) - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Szczepan Kościółek

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.