Piechota, Grażyna2015-05-182015-05-1820131732-9639http://repozytorium.ur.edu.pl/handle/item/928The article is devoted to an analysis of the allocation of 1 percent of income tax from the perspective of local cooperation between voivodship authorities and public benefit organisations. Research carried out in 2012-2013 confirmed the uneven allocation of 1 per cent between voivodships (amounts that are allocated by residents vs. amounts that voivodship- based organisations have at their disposal) and within voivodships. Research revealed that voivodship authorities do not cooperate with organisations seated there as regards campaigns aimed at obtaining 1 percent of tax. The activities of voivodship authorities' are rather symbolic and 1 percent of tax is still not treated as a financing instrument to obtain money for the region's development understood as the realisation of common good by locally active organisations.polUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polskahttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/1 percent of taxcommon goodallocation of one percentpublic benefit organisationsarticle