Talk:Programs and Activities
To meet this mission, we group our many program activities into some broad categories. These categories are practical groupings, determined by similarity of function and the the amounts and types of resources that go into each specific activity. This helps us whenever we need to formally describe what we do and report what resources are used for what. (For instance, in reporting to the IRS or asking for a grant.)
See http://www.allianceonline.org/content/index.php?pid=154
Federal Form 990 and the Statement of Financial Accounting Standards No. 117 require nonprofits to report expenses by what is known as their functional classification. The two primary functional classifications are program services and supporting activities. Supporting activities are typically comprised of management and general activities, fundraising and membership development.
Statement No. 117, Paragraphs 27 and 28 defines these classifications as follows:
- Program services
- are activities that result in goods and services being distributed to beneficiaries, customers, or members that fulfill the purposes or mission for which the organization exists.
- Supporting activities
are all activities of a not-for-profit organization other than program services.
- Management and general activities
- include oversight, business management, general record keeping, budgeting, financing and related administrative activities, and all management and administration except for direct conduct of program services or fund-raising activities.
- Fund-raising activities
- include publicizing and conducting fund-raising campaigns; maintaining donor mailing lists; conducting special fund-raising events; preparing and distributing fund-raising manuals, instructions and other materials; and conducting other activities involved with soliciting contributions from individuals, foundations, government agencies and others.
- Membership development activities
- include soliciting for prospective members and membership dues, membership relations and similar activities.
