Annotation

The purpose of this study is to develop a classification of non-profit religious organizations as a specific group of NPOs. It is noted that Russian legislation does not contain a unified standard for their structuring, which complicates law enforcement. Developing a clear classification approach will allow for a more precise definition of their legal significance and the use of the classification in solving specific legal problems. The need for such an approach is justified by the active participation of religious organizations in the social sphere and the need for effective legal regulation of their activities in the non-profit sector. Analyzing current legislation and international sources on the classification of non-profit religious organizations, particular attention is paid to a comparative legal analysis, which leads to the development of the author's classification model of non-profit religious organizations that goes beyond the established regulatory division.