We’re not talking about printing the glossy pamphlets with head-shots of your favorite Broadway actors here. For the purposes of TILE, “program cost” refers to the cost of all the work a charity or nonprofit actually does to try to make the world a better place – as opposed to the costs of its fundraising and administrative activities. Program activities for a health-focused nonprofit might include administering medicine or doing research on a rare disease – throwing a benefit gala and sweeping up the office of headquarters would be considered administrative or fundraising costs.