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In Poland, churches and other religious associations also participate in business trading in the area of public procurement, acting as the public purchaser. There are situations in which the application of the Act of 29 January 2004 Public procurement law by these entities may be problematic. The objectives of the article are 1) presentation of the specify of legal relations with religious associations in the field of public procurement; 2) indication of areas of possible application of the regulation of own religious associations in public procurement; 3) approximation, on the example of entities and law of the Catholic Church, of the content of these regulations. Conclusions from considerations may be ­relevant ­especially to the contactors applying for the public procurement contract.

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