Relevance. The socially oriented economy of foreign countries and Russia has led to an increase in the role of the non-profit sector in ensuring the effectiveness of supporting the population, primarily in the social sphere. However, the level of development of non-profit organizations (NPOs) largely depends on the existing mechanisms of state support, which they can use in the course of their activities to obtain additional benefits. There is a tendency for NCOs to accumulate in economically developed regions and to reduce their presence in remote or small regions.Purpose. The purpose of the study is to study the features of the development of NGOs in Russia and abroad, as well as the mechanisms for their support.Objectives: analyze the key aspects of the development of NGOs in the Russian Federation and in foreign countries; to consider the measures of assistance to NGOs used by foreign partners of the Russian Federation, to identify shortcomings in the existing mechanism for providing support to NGOs in our country, to formulate proposals for changing the tools for providing assistance to the non-profit sector.Methodology. The study is based on a general scientific approach, including methods of analysis and synthesis, a systematic analysis of domestic and foreign experience in the field of NPOs, and the identification of key aspects of the functioning of NPOs.Results. The study analyzes the dynamics of growth in the number of NGOs in the Russian Federation and in foreign countries. The impact of NPOs on the development of the Russian economy, in terms of the share of NPOs in the country's GDP, is analyzed. Based on a generalization of the current situation in the field of development of the non-profit sector in the Russian Federation, the key directions for the formation of the “Strategy for the Development of Non-Commercial Organizations in the Russian Federation” are identified.Conclusions. As part of the study, the degree of development of NGOs in Russia and abroad is considered in detail, the main directions for supporting this sector at various levels are identified, and the importance of the functioning of NGOs in order to develop civil society and the social sphere is emphasized.