The May 23-24 summit, which has been three years in the making, aims to rethink the global aid strategy and draw a closer link between humanitarian assistance and development.
In a letter to the UN secretariat obtained by AFP on today, Russia criticized preparations and expressed "great disappointment" that its input on the so-called core commitments of the summit was ignored.
Moscow complained that the package of decisions was hastily put together and contains "a series of far-reaching obligations, which are now being imposed as 'take it or leave it,' with no room for member-states to reflect their individual positions and observations."
Moscow is sending a low-level delegation to the event.
Russia's refusal to endorse the summit outcome comes amid tensions between Russia and Turkey over the war in Syria, which worsened after Turkey shot down a Russian warplane on the Syrian border in November.
Moscow is backing Syrian President Bashar al-Assad while Turkey is a key supporter of the rebel opposition.
UN spokesman Stephane Dujarric rejected Russia's criticism, saying that "the summit is the result of three years of consultations, including with member-states, which have repeatedly stressed inclusiveness."
The medical charity Doctors Without Borders (MSF) has said it will not take part in the summit and dismissed its objectives altogether, calling it a "fig leaf of good intentions."
Some 50 world leaders including German Chancellor Angela Merkel are expected to attend what is being billed as the first-ever global aid summit.
In all, 110 countries have confirmed that they will send delegations.