NESFA Treasury Procedures: Program and Non-Program Expenses

One of the more subtle concepts in the IRS's Form 990 (the tax return for non-profits) is that of Program and 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 advance of SF, 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

• Boskone
• Book publishing
• NESFA Sales
• NESFA Library

Non-Program service

• Equipment and clubhouse depreciation
• Instant Message
• Clubhouse maintenance and utilities
• Codclave and Lexicon
• Proper Boskonian
• Internet and software costs
• Treasury and other operating expenses
• Bank fees