Centrum Badania Opinii Społecznej (CBOS) (Centre for Public Opinion Research) is an opinion polling institute in Poland, based in Warsaw. Originally established in communist Poland in 1982, it has operated as a non-profit public foundation created by a special law since 1997 (Ustawy o fundacji Centrum Badania Opinii Społecznej z dn. 20 lutego 1997 r., Dz.U. nr 30, poz. 163). Its statutory purpose is to provide data on the population's opinion regarding political and social issues. Major Polish newspapers and news magazines, such as Gazeta Wyborcza, Rzeczpospolita, and Polityka, regularly commission CBOS to conduct polls. Apart from its public function, CBOS also conducts commercial market research to help finance its operations.