Currently, there are two legal regimes regarding foundations in Poland. The first one results from the Act of 6 April 1984 on foundations, (Consolidated text JoL 2020 item 216.) and the second – which is new – from the Act of 26 January 2023 on family foundations, (JoL 2023, item 326). Foundations are generally established to achieve socially or economically useful goals, while the family foundation is an instrument of succession. By definition, they are not established to conduct business activities, but if the conditions specified by law are met, they may conduct such activities – under certain rules. In particular, foundations may acquire shares in capital companies. The aim of this article is to discuss the possibility of running a business in Poland by foundations and family foundations.