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Pozycja Finansowanie publicznych instytucji kultury w Polsce(Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu, 2010) Suchowian, JoannaCulture is an important element of social identification. It influences both a unit and a society and also the economic processes in the society. Cultural institutions - the organizations founded to create and protect the cultural heritage can be financed form different sources depending on the ownership structure. The public cultural institutions are under the protection of the state or local administration units which are their organizers and ensure the sources for their maintenance. The subventions are unfortunately not sufficient and the institutions need to look for other financial sources by taking part in the contests or seeking the private donors. In this work only aspects of financing the public cultural institutions were described. Its aim is to point very generally the possibilities of gaining the additional sources for financing the cultural undertakings and present the current changes in managing and financing the culture.