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Accounting basis and financial reporting

In the United States there may also be a separate Statement of functional expenses which distributes each expense of the organization into amounts related to the organization's various functions. These functions are segregated into two broad categories: program services and supporting services. Program services are the mission-related activities performed by the organization. Non-program supporting services include the costs of fund-raising events, management and general administration. This is a required section of the Form 990 that is an annual informational return required by the Internal Revenue Service for nonprofit organizations.