This study explores how the concept of sponsorship might be embodied within the.Polish legal order. In an economic and social environment, a sponsorship agreement might be seen as a new means of financing charitable works. It should be recognized that this type ofagreement is not currently recognized by Polish state law. A sponsorship agreement is distinct from a sponsoring agreement or a donation. There is no comparable institution in the Polish legal order. It is crucial for this study to determine how sponsorship can be adapted to conform with Polish civil law. Finally, it asks if the law of Poland could adopt the American solution to financing charity activity.