The aim of the study was to recognize the organizational and legal forms of entities providing municipal services and to identify the relationships between the different characteristics of local government units, and the use of a particular model of implementation of the public service tasks. The research material consisted results of surveys carried out in 48 municipalities of the Małopolska province. The results indicate the existence of a large variation organizational forms of municipal entities used by local government units. The companies occurred more frequently in larger municipalities, especially urban areas, while the formulation of the budgetary unit were used the mostly in rural communities.