Video: Program and Support Services

In this lesson, Nick Palazzolo, CPA, delves into the intricacies of program and support services, emphasizing their significance within the context of non-profit organizations. He clarifies the distinctions between program services, which are central to an organization's mission — such as education for a university or patient care for a hospital — and support services, which are necessary to assist the primary objectives. Nick illustrates that while activities like fundraising or administrative tasks like accounting are essential, they are categorized as support services because they enable the core program activities. Through practical examples, he simplifies the classification of expenses, ensuring an understanding of the allocation between program and support activities.