Lesson 2 – Components of Functional Accounting

Nonprofit Functional Accounting Components

  • Programs – All expenses related to the activity associated with the fulfillment of the mission of the organization
  • Support Services: Management and General – General administrative expenses including: general oversight, accounting, budgeting, human resources, some fund solicitation such as grants (not donations).
  • Support Services: Fundraising – Expenses associated with soliciting donations, organizing and conducting fundraising events.