This article analyzes the legally permissible forms of supporting professional sport by Polish local government units in the context of the stringent European Union state aid regulations. The primary objective of the study is to identify mechanisms that enable the lawful financing of sports clubs while minimizing the risk of sanctions imposed by supervisory authorities. Using a doctrinal legal analysis and an examination of key judicial decisions and audit documents, the author highlights the dual status of sports clubs as entities pursuing a social mission while simultaneously operating as commercial undertakings. The article provides a detailed discussion of the application of the private investor test, as well as the mechanisms of block exemptions and de minimis aid. The findings demonstrate that the most common errors committed by local governments include procedural shortcomings, the absence of reliable ex ante economic analyses, and insufficient documentation proving the market-based nature of benefits provided, particularly in cases involving sponsorship agreements and recapitalization of companies. The conclusions point to the necessity of fully professionalizing grant-awarding processes and recognizing the primacy of market analysis over social objectives as the only effective path for mitigating legal risk in professional sport. The conducted analysis confirms that effective and lawful support for professional sport requires local government units not only to possess knowledge of national and EU regulations, but also to implement standards appropriate to professional commercial practice.
