Subject. This article discusses the specifics of the existing systems of State and municipal support for non-profit organizations. Objectives. The article aims to develop a methodology for assessing the effectiveness of financial support for socially oriented non-profit organizations. Methods. For the study, I used the methods of analysis, synthesis, and generalization. Results. Based on the analysis of the methods used to assess the effectiveness of financial support for socially oriented non-profit organizations, the article identifies their advantages and disadvantages and offers an original methodology that takes into account the practice of providing financial support to non-profit organizations and existing information limitations. Conclusions. Assessment of the effectiveness of financial support for socially oriented non-profit organizations requires simultaneous consideration of the current legislation, multidirectional activities of non-profit sector organizations and the projects implemented by them, the specifics of the result of the work of non-profit organizations and existing information restrictions.
Keywords: socially oriented non-profit organization, financial support, value for public money
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