The article is concerned with the latest strategies of Polish development policy in the light of shifting global economic and political power structures, when North-South relationships are fundamentally changing, and so the conditions that frame European and polish development aid policy. Key documents define Polish development aid activities as the important field of foreign policy. The first part of the article analyses the determinants and experience of polish development cooperation. The second part examines the legal basis for development cooperation (Act on Development cooperation approved on 16th of September 2011 by the Polish Parliament) and the medium term vision for Poland’s development cooperation (Multiannual development cooperation programme 2012–2015, development cooperation plan for 2012 and 2013). The last part of the analysis characterizes geographical and thematic areas of polish aid. The article presents strengths and weaknesses of Poland’s official development assistance (ODA). The author intends to describe basic principles of the organization of the Polish development policy under Development Cooperation Department of the Ministry of Foreign Affairs and so their implementation.