This article is devoted to the study of the international and Kazakhstani experience of building, regulation of relations between the state and civil society institutions, the definition of modern directions for the development of the third sector of Kazakhstan, as well as barriers and constraints that impede the transformation of relations between government bodies and non-profit organizations. In the framework of the study the experience of European states was taken, as countries that in historical perspective have the greatest experience in establishing relationships with the civil sector. On the basis of the study, the authors identified general tendencies that characterize the relations between the state and civil society, which are expressed in the strengthening of support for the third sector, the managerial and controlling functions of civil society institutions, as well as the replacement of some areas of activity of state bodies by non-governmental organizations.

Key words: civil society, state, non-profit organizations, regulation of relations, third sector