BOMB is a quarterly magazine edited by artists and writers. It is composed, primarily, of interviews between creative people working in a variety of disciplines — visual art, literature, music, film, theater, and architecture.

In addition to interviews, BOMB issues feature new fiction & poems, several 500-word "Artist on Artist" essays, and a reviews section.

Each Winter issue (on newsstands mid-December through mid-March) is an "Americas" issue focusing on a specific region of North America (south of the U.S.), Central America, or South America. Spring, Summer, and Fall issues are not themed.

BOMB is published by New Art Publications, Inc., a 501(c)(3) Section 501 of the United States Internal Revenue Code (26 U.S.C. § 501(c)), provides that 26 types of nonprofit organizations are exempt from some federal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation non-profit A nonprofit organization is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals . Examples of NPOs include charities (i.e. charitable organizations) , trade unions, and public arts organizations. Most governments and government agencies meet this definition, but in organization[1].

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