The aim of this article is to determine the forms and the extent of cooperation between poviat (cities) and commune offices and the institutions supporting the development of tourism and entrepreneurship in Lubelskie Voivodeship. The research within eleven poviat offices was conducted with the use of individual, standardized straight interview. The postal questionnaire was used to test sixty-five commune offices. Finally, results were obtained from twenty-six units. The cooperation between poviat offices and the institutions supporting the development of tourism and entrepreneurship takes financial and non-financial forms. The most important are: joint promotional actions in the media, providing the technical infrastructure, establishing contacts with foreign counterparts of aid organizations. Fairly popular form of help from the poviat offices is sharing their financial resources to the institutions that are the subject of analysis. Commune offices are particularly active in the process of continuous exchange of information, developing common strategies and action programs, and making joint development activities. Unfortunately, the communes are not active in establishing contacts abroad, which could allow to use the proven, effective action patterns of twinning institutions from abroad. Less than one third of poviat offices faces barriers in cooperation with the organizations supporting the development of tourism and entrepreneurship. They result from the current legal requirements. Restrictions are also often associated with the lack of funds. From the perspective of commune offices the most important were financial barriers, lack of activity on the part of the business environment in collaboration with commune offices and low interestof residents in the development of tourism and entrepreneurship. Research indicates that the important prerequisite for effective cooperation between the communal and poviat territorial self-government units and organizations contributing to the development of tourism and business in Lubelskie Voivodeship is to obtain the necessary financial resources, which may partly come from EU funds and grants and subsidies for development of tourism and entrepreneurship. The chance for more effective cooperation, it would be to involve in joint projects of local government employees and employees of “business environment”, who often are not able to work together effectively.