The article is intended primarily for employees of municipalities and regions who, in their activities, deal with the performance of founding functions for contributory organizations. The aim of the article is to give a concentrated interpretation of the still current issue of responsibility for the activities and management of contributory organizations of territorial self-governing units. At the beginning, some general issues related to contributory organizations, their management and administration are mentioned. The issue of liability itself is briefly discussed in the article in the context of labor law, civil law and criminal law. Basic attention is also paid to the criminal liability of legal entities, including the so-called criminal compliance programs, which we still encounter in public sector organizations rather exceptionally.