Format wise, file type wise and practical use wise?
JSONP is a simple way to overcome browser restrictions when sending JSON responses from different domains from the client.
But the practical implementation of the approach involves subtle differences that are often not explained clearly.
Here is a simple tutorial that shows JSON and JSONP side by side.
All the code is freely available at Github and a live version can be found at http://json-jsonp-tutorial.craic.com
JSONP is essentially, JSON with extra code, like a function call wrapped around the data. It allows the data to be acted on during parsing.