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

• Book publishing
• Boskone
• NESFA Library
• NESFA Press Sales
• Skylark and Gaughan Awards

Non-Program service

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

This page is maintained by Treasurer at NESFA dot org.