Sports clubs in Poland, wanting to develop and become more and more competitive, cannot be based only on material resources. The past and present of this type of organization clearly show that this chosen direction is fatal. Contemporary, modern sports organizations must learn to draw on intangible resources such as knowledge gathered among employees and management, resources and technological capabilities, the experience of the whole organization or specific partners – stakeholders ready to support the club at every organizational level. The aim of the article is an attempt to recognize the idea of a learning organization in the context of functioning sports clubs in Poland.