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The purpose of this article is to describe foundations, which are one of the most popular form of social activities next to associations. The author presents the foundation as a good way to the mobilization of disabled and elderly people. In the first part of the article the author presents a brief history of the development of foundations. The next section presents legal grounds of foundation in the Polish law. This ground is the Law of Foundation, dated 1984. Additionally, the article presents a comparison of the two forms of the social activities: foundations and associations. The most important differences are:Foundations — the main component of it are assets donated by the sponsor. Associations — people who create this form of social activity are the main component.Foundations — governing board holds the control over foundations; other organs are optional. Associations — authorities comprise of assembly of association members, governing board and an obligatory internal audit office.Foundation — directs its activities and represents it to the world; cannot direct its activities to the governing board. Associations — activities can be directed to the world but also to the members of the association.The article also presents a definition of economic activity and foundations’ possibilities to take such activities. The author describes his own experience at the foundation created by teachers and graduates from his former school for blind children.The article presents common challenges newly starting foundations have to face, the most important of which is the problem of vague evaluation criteria for applications in competitions organized by public authorities and problems with acquiring source of funds for their activity.In the last part of the article the author presented areas of activities performed by foundations working for disabled and elderly persons. The main scope is, of course, taking care of the elderly and disabled, but also facilitating the access to culture, art and the organization of tourist trips.The above mentioned activities are more and more needed and a lot of organizations are developing these areas.