Аннотация: The article examines the specifics of financing PR activities as a key factor in the effectiveness of an organization’s communication policy. The role of public relations in shaping public opinion, reputation, and image of commercial and social organizations is analyzed. Special attention is paid to the essence of PR activities, their main functions and tools, as well as the importance of financial resources in the implementation of PR campaigns. The influence of the volume and structure of financing on the scale and effectiveness of PR projects, including social initiatives, is considered. The article also presents a classification of the main sources of financing for PR activities, highlighting internal and external sources and the features of their use in commercial and social PR. The importance of a strategic approach to financial planning of PR campaigns for achieving a sustainable reputational effect and long-term communication goals is emphasized.