After the transition of political system in Poland in 1990s，the development of NGOs entered a new stage.The number of NGOs increases rapidly.Non-governmental sector，cooperating with private and public sectors，plays an increasingly important role in Polish society.However，due to the limited public fund the non-governmental sector acquired，the public services provided by the NGOs only account for a small proportion.The economic power of non-governmental sector plays a small part in social economic arena.Act of Law of April 24th 2003 on Public Benefit and Volunteer Work defines the significant aspects of NGOs，which play an important role in the future development of NGOs in Poland.Meanwhile，NGOs face many challenges，such as shortage of fund and qualified personnel，and lack of efficient management.The development of NGOs also largely depends on whether these challenges can be successfully addressed. <<