Objectives:
The aim of the article will be to analyze the applicable normative acts in the field of financing religious universities in Poland. Therefore, first the origins of financing higher education institutions will be presented, and then the current legal regulations regarding the financing of both higher education institutions of the Catholic Church and other churches and religious associations will be presented.

Material and methods:
The article will use the sources of polish and canon law and available literature on the subject. Historical-legal and dogmatic-legal methods will be used.

Results:
The Constitution of the Republic of Poland guarantees financing from state funds for schools and universities run by churches and other religious associations. It also assumes equal access to public funds. The establishment and management of higher education institutions by churches and other religious associations, as well as the principles of providing them with financial assistance by the state, are regulated by separate acts. Current regulations in this matter are included in the Act of 20 July 2018 – the Law on Higher Education and Science.

Conclusions:
Modern democratic states ensure financing of Catholic universities from public funds also in international agreements with the Holy See. Guarantees in this matter are included in concordats concluded with states such as: Germany, Italy, Spain, Croatia, Slovakia, Lithuania.