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Based on a representative sample of Polish nongovernmental organizations (NGOs) collaborating with firms this study explores the nature of NGO-business relationships and perceived benefits for NGOs. The focus is on how relationship factors (alignment, trust, and commitment) influence three groups of benefits: organizational, social, and reputation related. Both trust and alignment appear to have similar total effects on all types of collaboration value. In contrast, commitment in collaboration is positively correlated only with organizational value, while social and reputational benefits show negative links. This suggests that stronger relationship commitment enhances the amount of resources acquired from the business collaborator, but at the same time it can lower the reputation of the NGO and decrease its capacity to achieve social goals. The article offers interpretations of the findings and recommendations for further research. [ABSTRACT FROM AUTHOR]