  We describe a new polarimetric facility available at the Istituto Nazionale
di AstroFisica / Telescopio Nazionale Galileo at La Palma, Canary islands. This
facility, PAOLO (Polarimetric Add-On for the LRS Optics), is located at a
Nasmyth focus of an alt-az telescope and requires a specific modeling in order
to remove the time- and pointing position-dependent instrumental polarization.
We also describe the opto-mechanical structure of the instrument and its
calibration and present early examples of applications.
