This article focuses on the importance of tourism in the development of children and youth. It presents the role and functions of school tourism. In addition, an analysis of the accommodation offer dedicated to this form of tourism (ie. youth hostels). The article describes the legal requirements in this type of objects relating to the equipment and in service delivery. Furthermore they presented a quantitative structure of youth hostels in Poland in 2016. The content of the study results from using primarily, in the theoretical part, desk research in the form of an analysis of literature on the subject and, in the empirical part, an analysis of secondary materials provided by the institutions dealing with the analysis of tourist accommodation in Poland.