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The primary aim of the present work is to analyse the spatial characteristics of non-profit organisations working in the field of sports in Hungary according to three aspects (number of organisations, revenues and employment conditions of organisations). The most important conclusions of the paper are the following: studying the characteristics of non-profit organisations indicating sports as their main activity at different settlements, the settlements with higher number of inhabitants are in better positions; within the whole non-profit sector sports-related non-profit organisations are overrepresented in smaller settlements; considering factors determining distribution at settlement level, strongest correlation was found to income conditions.