|NESFA® Treasury Procedures – Table of Contents||Last updated 06-May-2012|
One of the more subtle concepts in the IRS's Form 990 (the tax return for non-profit organizations) is that of Program vs. Non-Program expenses.
All expenses are either Program Service expenses or non-Program Service expenses. Program service activities are activities of the organization which are directly related to the organization's non-profit purposes. In the case of NESFA, those purposes are basically the advancement of science fiction, so expenses directly spent on that are Program Service expenses. Non-Program Service expenses are those which, even though they support Program Service activities, are not themselves Program Service activities.
Program Service expenses