In general, IRS and GAAP requirements for reporting expenses by their functional classification are the same, although GAAP requires more detailed reporting than the IRS. The IRS requires that expenses be classified in one of three categories: program services, management and general or fundraising.
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Summary and Analysis Book I: Innate Ideas. Any complete analysis of the knowing process must include an account of the sources of error as well as of the procedures that enable one to arrive at truth. Some distinction must be made between knowledge and that which is a false pretension of knowledge.