Each institution, including a Polish health resort, if it does not develop, it fails and goes backward as the human being does or any other biological, social or legal system. In free‑market economy, which has been legally in force in Poland since 1989, money is needed for each institution to be able to develop well. The answer to the question about how in the light of in‑force Polish law, money is spent for the purpose of developing legal institutions to which a health resort belongs, will constitute the subject of the article. In the text the fragments of legal acts taken from the Internet Legal Acts System, which are now in force in Poland will be cited and analyzed to give an answer to the questions posed in the research. A research hypothesis will be verified to answer the question based on citations from legal acts which says the money is earmarked for the following: keeping the readiness of the health resort to provide medicinal services, fulfilling the tasks of the health resort commune, protecting the environment surrounding the health resort. The author has not enough competences in economy and access to specific amounts of money that flow through health resorts. However, the author hopes that among Readers there will be at least one person who is simultaneously a researcher legally empowered to have access to specific amounts of money that flow through the health resort and thus analyze the advisability of inflows and outflows in economic terms, to answer the question if the privatization of Polish health resorts is the only criterion of making health resorts survive nowadays. To sum up it is advisable to include that the hypothesis presented in the methodological part of the text totally proved to be correct.

Key words: Polish health resorts, legal ways of using funds.