Answer:
B. Purpose, audience, and content.
Explanation:Non profit Organisations are Organisations establishing to render services to different classes of persons at either subsidised rates or free these classes of people in a society.
Non profit Organisations are either funded by Government or other donor Organisations within or outside a country. The expenses incurred during the programs of Non profit Organisations to be classified as Program expenses it must have A PURPOSE, AUDIENCE AND CONTENT, this factors make it valid as a program expense.