State support of socially oriented non-profit organizations carrying out activities in tourism

The issue of tourism development is one of the priorities, as evidenced by the adopted national project "Tourism and Hospitality Industry." The tourism sector makes it possible to achieve both positive economic and social effects that contribute to the sustainable development of the subjects of the Russian Federation, which determines the relevance of the study. The development of the industry under consideration depends on various sectors of the economy, which are mostly represented by business entities. Therefore, provided state support measures are primarily focused on their support and development. That explains the focus of most studies on studying support measures for the commercial sector. Since the tourism sector allows to solve social problems, some subjects classified activities in the tourism sector as socially oriented for non-profit organizations. Thus, along with other socially oriented non-profit organizations (SO NPOs), such organizations can receive state support. Previous studies of this direction concerning non-governmental non-profit organizations in the field of tourism have not been conducted. The purpose of the work is to develop proposals for improving the measures of state support in the field of tourism. The scientific novelty lies in the inclusion of assessment of the quality of services in the process of implementing measures to support SONPOs.