The new Development Cooperation Act comes into force on  1st January 2012. The works on this document have been underway for several years and multiple attempts were made to introduce the bill to the Parliament, all of which failed. It is a groundbreaking moment for the Polish development cooperation system which was up till now devoid of any legislative framework. What is the meaning of the new law for non-governmental organizations acting in the field of development assistance and cooperation? What are the main principles of the new Act and what still needs to be amended? Is the new Act a lost chance for us or – on the contrary – does it provide an opportunity to legitimize and, as a result, raise the importance of development cooperation in Polish foreign policy as well as in the awareness of the Polish society? Answers in the third number of Opinions. Discussions, Analyses published by Zagranica Group.