Program service is a major objective of a tax-exempt organization to fulfil the purpose or mission under which it was started. These organizations generally perform activities like adoptions, recreation for the elderly, rehabilitation, or publication of journals or newsletters.
The various program service revenues that must be included in Form 990-EZ are
Program-related investment income
The main purpose of a program-related investment income for an organization is to accomplish a tax-exempt status rather than to gain a profit. Scholarship loans and low-interest loans to charitable organizations is a common example of program-related investment income.
Unrelated trade or business activities
Organizations that conduct activities seldom and generates fees (program service revenue) for the services provided are also considered as program service activities. A common example will be an outdoor club where the members and nonmembers are charged for using the premises of the club.
Government fees and contracts
An organization that provides a service, facility, or product to a government agency and the payment received for those services will be considered as a program service revenue.
Here's how to add the program services conducted by your organization in ExpressTaxExempt: