NESFA® Treasury Procedures – Table of ContentsLast updated 06-May-2012

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-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

Non-Program service

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