Do sports clubs differ from other non-governmental organizations in terms of revenue sources? The case of Poland

Szczepan Kościółek



Motivation: Although some authors have claimed that sports clubs generate revenues from more different sources than do other non-profit organizations, relevant research is lacking.

Aim: To fill this gap, this paper compares sports clubs with other non-profit organizations in terms of the (1) revenue structure and (2) revenue sources. The analysis used data from the financial reports of all public benefit organizations (PBOs) registered in 2015, thereby covering the whole population. Thus, exploratory methods were used to compare 679 sports clubs having PBO status with other 6 816 registered PBOs.

Results: A greater share of sports clubs (SCs) than other PBOs exploits public funding, particularly subsidies from local self-governments. SCs also rely on membership fees and other revenues (such as business activities and sponsorship) more than do other organizations. These results contribute to the knowledge of financial specificity of non-profit sports clubs and show which revenue sources could be used by clubs to a greater extent.


non-profit organizations; public benefit organization; revenue structure; sports clubs

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