Within the rural communes, the parishes (
sołectwo
) represent the basic form of neighbourhood self-organization of rural communities in villages. Currently, there are over 40,000 parishes, which are generally very small and typically include a single village area. Parishes represent the interests of the village with-in the commune. It should be emphasized that parishes are not independent lo-cal authorities, but rather auxiliary units created by the municipality, to perform specific tasks entrusted to them. An example of these tasks is the organization of cultural or sport events, common activities, local road improvement, village water supply and sewage systems, flood protection etc. The elected chair of a village council (
sołtys
) is empowered to provide direct collection of some local taxes and fees