Europeanization is often conceptualized as intra-organizational change induced by the ongoing process of European integration, which is treated as a dependent variable. By contrast, this chapter treats Europeanization as a two-way process between the domestic and the supranational level. It analyses both aspects of the European policy making process (top down and bottom up) in the case of the NGO sector in Poland. The chapter sets out to explore to what extent the Polish third sector is being affected by the EU environment together with financial transfers for particular NGOs, the transfer of best practice and EU requirements or recommendations. Do EU policy and institutions support the development of the NGO sector in Poland, or rather distort the process?