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Non for Profit Glossary

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Above the Fold A newspaper term meaning all text and images above the fold in the middle of the paper - the term now applies to Web sites, meaning the text and images visible on the initial screen, before the user scrolls down to read all of the information.
Above The Line Advertising Advertising targeted to mass audiences, using a medium that the advertiser does not control itself.
Accessible Easy to approach, enter, operate, participate in, or use safely, independently, and with dignity by a person with a disability.
Accidental Sample This sampling technique makes no attempt to achieve representativeness, but chooses subjects based on convenience and accessibility.
Accountability (1) The capacity to account for one's actions. (2) As a representative of an organization, to account for either individual actions or the actions of the organization. The term is usually used in the voluntary sector to refer to the responsibility a nonprofit organization has to inform donors of the manner in which their gifts were used.  
Accounting Policy A predetermined policy dictating the appropriate account management of all contributions received.
Accounting Procedures Those procedures established to assure that all contributions are properly accounted for, managed, and disbursed in accordance with the approved accounting policy.
Accounts Payable on Death (P.O.D.) The charity can be named beneficiary of a bank account, bond, or other security, provided state laws allow.  
Accounts Receivable Office procedure to control collections on pledges, including files reflecting balances due on pledges, terms of payments , records & dates of payments made.
Accreditation Recognition given to a person or organization meeting certain standards.
Accrual Basis Accounting Calls for recording revenue in the period in which it is earned and recording expenses in the period in which they are incurred. Once elected, organizations must continue to use this accounting basis. 
Accuracy The extent to which an evaluation is truthful or valid in what it says about a program, project, or material.
Achievement Performance as determined by some type of assessment or testing.
Acknowledgment Written expression of gratitude for gift or service.
Acknowledgment Letter A letter sent by an organization to the donor expressing appreciation for a gift and identifying the use that will be made of the gift. An acknowledgement letter may be a form letter, but it is usually personalized.  
Acquisition Purchasing another organization in order to acquire its market strength.
Acquisition Indebtedness Debt incurred by a tax-exempt organization for the purpose of, or in connection with, acquiring assets. The result of acquisition indebtedness is to cause some or all of the income from the acquired assets to become unrelated business taxable income.
Acquisition Mailing A mailing to prospects with efforts to acquire new members or donors.  
Acrobat Created by Adobe, Acrobat is a cross-platform software program that decodes, reads, and converts documents in a format called PDF (Portable Document Format).  
Act Legislation that has passed both chambers of Congress in identical form, been signed into law by the President, or passed over a veto, thus becoming law. 
Action The ultimate goal of every aspect of a marketing plan - to direct the customers and potential customers on how to act (buying tickets, signing up for a class, becoming a subscriber, etc).
Action The consideration of any motion made on a bill, resolution, or other legislative matters
Action Forum The large-group meeting at the end of a round of study circles designed to pool the action ideas from each individual group.  
Action Plan A document that defines how the organization will get where it wants to go by defining who will do what, when and how, as well as how to address current issues and emerging trends.
Action Planning and Processes Deciding who is going to do what, by when and in what order for the organization to reach its strategic goals. The design and implementation of action planning depends on the nature and needs of the organization. An action plan includes a schedule with deadlines for significant actions.  
Active Listening A way of listening that focuses entirely on what the other person is saying. It confirms understanding of both the content of the message and the emotions and feelings underlying the message to ensure that understanding is accurate.
Active Voice A sentence style in which the subject performs the action. Usually preferable to passive voice unless the passive is specifically called for.
Actives Customers who are your greatest source of revenue.
ActiveX A set of technologies created used to enable interactive content on Web sites.
Activities Program activities are the process, tools, events, technology, and actions that are an intentional part of the program implementation. These interventions are used to bring about intended program changes or results.
Activity Settings Places that are designed to support particular behavior such as large formal meetings and small informal gatherings.
Activity-based Costing (ABC) System A cost system that first traces costs to activities and then traces costs from activities to products.  
Actual Data Data that is collected about a specific individual and saved on a computer record that pertains to that individual.
Ad Banner An advertisement on a Web page, it provides a link to another Web site or buffer page.
Ad Click Action from a user clicking on the advertisement to get more information.
Ad Click Rate Ratio of ad clicks to ad views.
Ad Views Display of an advertisement on the Web page that a user is viewing.
Adaptive Capacity The ability of the organization to respond to complex situations, problems and issues not faced before.
Add-ons "Extras" that increase the value of a product. This could include things such as post-show lectures, complimentary dinner reservations and so on.
Added Value The value that a firm adds to a product in the chain of production.
Address Correction A technique of cleaning lists mailed out by bulk rate. If the envelope includes the phrase "Address Correction Requested" on individual piece mail, there is a Post Office guarantee and each item with an incorrect address will be returned and the correct address will be provided. There is however, added fees for each piece of mail that is returned.
Adhesion Contract A contract so imbalanced in favor of one party over the other that there is a strong implication it was not freely bargained. Often involves a form contract. An adhesion contract theory can give the opportunity to claim in court that the contract is invalid.
ADI (Area of Dominant Influence) Refers to market area based on television viewership in a given market.
Adjourn A motion to adjourn in the Senate (or a committee) ends that day's session.
Adjusted Gross Income Income from salary and wages, investments, and capital gains.
Administer Managing or directing the execution of affairs.
Administrative Systems Internal office and accounting functions that support the work of a company.
Adoption Assistance A financial contribution towards adoption-related expenses (i.e. legal, agency, medical, transportation). A comprehensive policy typically includes financial reimbursement, in addition to: leave time, adoption support services, worksite seminars, and employee information materials.
Advance Gifts Gifts made/solicited in advance of the formal public beginning of an intensive campaign to ensure a level of giving equal to the requirements of the campaign dollar objective.
Adverb Describes a verb, adjective, or another adverb.
Adversarial Approach Sees the other party or parties in a conflict as an enemy to be defeated. It typically leads to competitive confrontation strategies for approaching the conflict situation. 
Adversary/Adversaries Adversaries are people who oppose each other in a conflict. They are also called opponents, parties, or disputants.
Advertising The process of informing a customer about a product or service and persuading that customer to buy.
Advertising Agencies Organizations specializing in the creation of advertisements.
Advertising Media The various means by which advertisements can be communicated to the public though pictures, word, speech and music on national, regional or local media.
Advised Fund A fund held by a community foundation where the donor, or designees, may recommend eligible charitable recipients for grants from the fund. The community foundation's governing body must be free to accept or reject the recommendations. This is a flexible fund for donors wishing to remain involved in the grantmaking process.
Advisory Board A group of influential and diverse individuals whose association with a program is calculated to lend luster, and implies endorsement of the program's goals and objectives.
Advocacy The act or process of defending or maintaining a cause or proposal. An organization may have advocacy as its mission (or part of its mission) to increase public awareness of a particular issue or set of issues.
Advocacy Alliance A partnership in which nonprofit organizations work together with companies to alter their operations, promote changes in public policies, support self-regulation, and promote high ethical standards.
Affected Class Those groups of persons, protected by anti-discrimination laws, who because of past discrimination, may continue to suffer the effects of such discrimination. Affected class status may be determined by statistical analysis and/or court decision.
Affidavit A written statement of facts, made voluntarily, and confirmed by the oath of the party making it.
Affiliate Funds The foundation includes local community funds or affiliates within its service area. These smaller community foundations develop donors for community projects and activities in their region of the community. Assets compiled by the affiliates are managed by the foundation and counted as foundation assets. Foundation staff provide administrative and financial support as well as training to affiliate members.
Affiliation A close connection or association with another entity, usually as a subordinate.
Affinity Card A credit card cosponsored by a nonprofit agency and a financial for-profit company. The cause represented receives support, and the bank or card company gets exposure and business.
Affirmative Action Any action intended to correct effects of past discrimination, to eliminate present discrimination, or to prevent discrimination in the future.
Affirmative Action Groups Those persons identified by the federal and state laws to be specifically protected from employment discrimination.
Affirmative Action Plan A statement of goals, timetables, and programs indicating how the employer plans to move the current status to parity. Also, a document required of government contractors under the regulations of the Office of Federal Contract Compliance Programs (OFCCP). The employer is obliged to compare the internal distribution of minorities and females to their incidence in the external labor market and to determine whether or not the employer is at parity with the external labor market.
After Market The period commencing after the product has been sold.
After-Only Designs One-shot studies; evaluation designs involving only measures taken after the program has been completed.
Age Discrimination and Employment Act of 1967 (ADEA) Specifies it is unlawful for an employer to fail or refuse to hire or to discharge an individual or otherwise discriminate against an individual with respect to compensation, terms, conditions, or privileges of employment, because of an individual's age.
Ageism Discrimination against people based on their age, usually directed against older people or teenagers.
Agency The establishment or organization which hosts the community service work. Community service is generally performed at not-for-profit or governmental agencies; when community service is performed at a school, the school is considered the agency.
Agency Endowment A fund established within a community foundation or other public foundation) by a nonprofit organization for its own benefit. The foundation annually distributes a percentage of the proceeds to the nonprofit. Although the community foundation holds and technically owns the endowment, SFAS 136 requires that the nonprofit list the endowment as an asset in their books and financial statements.
Agenda-Setting A process by which issue proponents work to gain the attention of media professionals, the public and public policy makers.
Agenda-Setting Theory States that the menu of news and other information made available to the public by media decision-makers ultimately defines what is considered significant.
Agent Search tools that automatically seek out relevant online information based on your specifications. Agents are also called intelligent agents, personal agents, knowbots or droids.
Agent A person who is authorized to act for another through employment, by contract or apparent authority.
AGP Accelerated Graphics Port. A PCI-based interface that was designed specifically for demands of 3D graphics applications.
Aliasing and Anti-Aliasing Web design terms used to describe the undesirable distortion of visual elements on a computer screen. Anti-aliasing is a software technique used in imaging systems to make these curved edges or diagonal lines look smooth and continuous.
Alien An individual born in, and a citizen of, a country other than the country in which he or she is living.  
Alliance Individuals or organizations working together in a common effort for a common purpose to make more effective and efficient use of resources. 
Alliteration The repetition of the same sounds or of the same kinds of sounds at the beginning of words or in stressed syllables.
Alternate Dispute Resolution (ADR) A variety of procedures for the resolution of disputes. Each ADR procedure is a fair and efficient alternative to court adjudication that must be entered into voluntarily by all parties. Some of the more common ADR procedures include arbitration, mediation, and conciliation.
Altruism A selfless concern for other people purely for their own sake. Altruism is usually contrasted with selfishness or egoism in ethics.
Alumni Clubs Geographically organized alumni groups. The purpose is to maintain communication with an educational institution, usually with some fundraising functions or concerns.
Alumni Fund The organized effort by most educational institutions to secure gifts on an annual basis from their own alumni, including publicly (as well as privately) supported colleges, universities, and preparatory schools.
Ambush Marketing Occurs when corporations that do not have official sponsor status gain access to sponsor benefits or otherwise seize them away from the official sponsors.
Amendment A proposal made by a member of Congress to alter the language, provisions or stipulations in a bill, resolution, amendment, motion, treaty or another amendment. An amendment is usually printed, debated and voted upon in the same manner as a bill.  
Amendment in the Nature of a Substitute An amendment seeking to replace the entire text of a bill. Passage of this type of amendment strikes out everything after the enacting clause and inserts a new version of the bill. An amendment in the nature of a substitute can also refer to an amendment that replaces a large portion of the text of a bill.  
American Council On Gift Annuities A qualified nonprofit organization formed in 1927 as the Committee on Gift Annuities for the purpose of providing educational and other services to American charities regarding gift annuities and other forms of planned gifts.
American Society for Training and Development (ASTD) A professional organization specializing in staff development and workplace learning, mostly in the for-profit sector.
Americans with Disabilities Act Americans with Disabilities Act prohibits employment discrimination on the basis of workers' disabilities. It guarantees equal opportunity for individuals with disabilities in public accommodations, employment, transportation, State and local governnment services, and telecommunications
Americans with Disabilities Act of 1990 (ADA) The ADA prohibits discrimination on the basis of disability in employment, programs and services provided by state and local governments, goods and services provided by private companies, and in commercial facilities.
AmeriCorps The national service program available to youth and adults ages 17 and older. In return for serving their communities, participants can earn money towards their college education.
Amnesty The granting of a pardon for past offenses (especially political offenses) including human rights violations and war crimes.
Analog The electronic transmission accomplished by adding signals of varying frequency or amplitude to carrier waves of a given frequency of alternating electromagnetic current.
Analysis A systematic approach to problem-solving. Complex problems are made simpler by separating them into more understandable elements. This involves the identification of purposes and facts, the statement of defensible assumptions, and the formulation of conclusions.
Analysis of Variance A method for analyzing the differences in the means of two or more groups of cases.
Analyst An individual representing a trade or professional association who reviews and comments publicly on products, services, and companies.
Analytic Scoring An approach to scoring or rating that considers various aspects of the attribute or performance being assessed, for use in profiling strengths and weaknesses or in obtaining an overall summary. Scores may be recorded as a check mark for the presence or absence of an attribute, marked on a numerical or descriptive rating scale, or put in the form of a brief comment. 
Analytical Problem-Solving An approach to deep-rooted or intractable conflicts that brings disputants together to analyze the underlying human needs that cause their conflict, and help them work together to develop ways to provide the necessary needs to resolve the problem.
Anchor This HTML tag directs the user to another location on the same Web page.  
Anniversary Campaign A fundraising campaign or development program centered around an anniversary date of an institution on the premise that the occasion will stimulate special "birthday" gifts.  
Annual Appeal An organized effort by a nonprofit to secure gifts on an annual basis.
Annual Exclusion An amount of $10,000 which every individual can exclude from federal gift tax for every gift of a present interest which that individual gives to another individual. The annual exclusion is very important for gifts made to persons or entities other than spouses (where the marital deduction is usually available) or nonprofits (where the charitable tax deduction is usually available). It can be used to reduce very substantial estates free of the unified transfer tax very quickly.
Annual Fund Any organized effort by a nonprofit institution or program to secure gifts on an annual basis to support yearly budgets or general operations. Funds are typically raised through mail or direct solicitation efforts.
Annual General Meeting Normally the most important meeting an organization has each year. The governing board, executive director, and the general membership are normally all present at this meeting.
Annual Giving Annually repeating gift programs; seeking funds on annual or recurring basis from same constituency. Income is generally used for operating budget support.
Annual Report Reports issued each year by a growing number of charities to provide donors and prospective donors with information about their income, expenditures, programs, and progress. Disseminating an annual report to the public is considered to be an organizational best practice. 
Annual Work Plan A document that describes what the organization will do over the period of one year and links together the work plans of all the program components. 
Annuitant An individual or entity entitled to receive an annuity.
Annuity An amount to be paid periodically. Usually (1) the amount is a fixed sum not dependent upon income; (2) the period is the life of an annuitant; and (3) the frequency of payment of the fixed sum is at least annual. Payers of annuities generally base the annuity on the life expectancy of the annuitant as well as the premium.
Annuity Trust Commonly, the same as charitable remainder annuity trust.
Anonymity (provision for) Evaluator action to ensure that the identity of subjects cannot be ascertained during the course of a study, in study reports, or in any other way.
Anonymous Gift A gift that, by specific wish of the donor, can only be announced by amount; the name of the donor is withheld.
Anthropological Evaluation An evaluation that uses quantifiable data sparingly; relies on extensive stakeholder interviews to capture important information.
Anti-Semitism The subordination of Jewish people by other groups, often leading to violent acts against people based on their Jewish heritage.
Antivirus Software A program used to monitor, quarantine and delete files or programs infected by a virus.
Apostrophe A punctuation mark used to show possession. Also used in contractions, which should be avoided in formal prose.
Applet A small program or application, usually written in Java, that runs on a Web browser to provide animation or computation.  
Applicant Organizations that have submitted grant requests to a foundation.
Applicant Relationship The strategic bridge between foundations and applicants , over which money, lessons learned, and ultimately social change must pass.
Application Used interchangeably with program and software, this is a general term for a program that performs specific tasks, such as word processing, database management, e-mail sending or retrieval, or Web browsing.
Applied Research Research designed for the purpose of producing results that may be applied to real world situations.
Apportionment Division of the state into districts from which representatives to the State Legislature and U.S. Congress are elected
Appraisal Donors claiming charitable income tax deductions for gifts in-kind other than gifts of stock traded on a national exchange, should substantiate the claimed fair market value with an appraisal if the total of such gifts is over $500. If the total of such gifts exceeds $5,000 ($10,000 for gifts of closely held stock), donors must have qualified appraisals and include summaries of those appraisals on their Forms 8283.
Appreciated Property Assets that have increased in value, including long-term capital gain.
Appreciated Real Property Gifts of real estate or securities held long-term are deductible for federal income tax purposes at the full fair market value with no capital gain on the appreciation. However, the appreciation is a tax preference item and proper counsel should be obtained to evaluate whether this would have alternative minimum tax consequences.  
Appreciation Increase in the value (from date of purchase) of an asset such as a stock, a bond, a commodity, or real estate.
Appropriation Provision of law that provides authority for Federal agencies to obligate funds and to make payments out of the Treasury for specified purposes. Appropriations for the Federal government are provided both in annual appropriations acts and in permanent provisions of law. 
Appropriations Bill A bill that gives legal authority to spend or obligate money from the Treasury. The Constitution forbids money to be drawn from the Treasury "but in Consequence of Appropriations made by Law."
Aptitude The potential for acquiring abilities or developing competencies.
Arbitration A procedure through which a third party neutral arbitrator examines facts in a hearing and renders an award to settle a dispute.  
Arbitrator An impartial person selected by the parties to a dispute who is empowered to make a determination concerning the issues in dispute. 
Area of Interest Fund A type of fund that allows donors to direct funding to a particular cause or specific geographical area, such as environmental causes, youth programs, the arts, or certain neighborhoods.
Articles of Incorporation A document filed with the secretary of state or other appropriate state office by persons establishing a corporation. This is the first legal step in forming a nonprofit corporation.
ASCII The worldwide standard for the code numbers used by computers to represent all the uppercase and lowercase Latin letters, numbers, punctuation, and other symbols. ASCII is used to describe files that are stored in plain text format. Pronounced "as-key".
Assessment Often used as a synonym for evaluation. The term is sometimes recommended for restriction to processes that are focused on quantitative and/or testing approaches.  
Asset The amount of capital or principal money, stocks, bonds, real estate or other resources controlled by a person, association, corporation or foundation. In the case of a foundation, assets are generally invested and the income is used to make grants.  
Asset Allocation The distribution of a pool of assets among various asset classes, including, but not limited to, domestic and foreign bonds, cash, real estate, and venture capital.
Asset Classes Types of investments commonly divided into the categories of equity (common stock), fixed-income (bonds), cash and cash equivalents and alternative investments (real estate, oil and gas, venture capital, distressed securities, leveraged buyouts, risk arbitrage, etc.).  
Asset Mapping Identifying and building upon individual, community and organizational assets. 
Asset-Based Community Development Aims to identify existing community strengths and build upon them.
Assign Designation of responsibility for gift solicitation, enlistment of volunteer workers, or performance of a specific task.
Assignment Of Income Doctrine A rule created by courts which says that taxpayers cannot avoid tax on income which they have already earned but simply have not yet received by assigning that income to a third party.
Associated Charity Two or more "registered charities" may apply to be designated as associated. They do so by using form T3011, Registered Charities - Application for Designation as Associated Charities. If the Department approves such a designation, income that a "charitable organization" disburses to a "registered charity" that has been designated as associate with will be considered a resource devoted to the "charitable organization's" own charitable activity.
Associates A group of individuals who may be supporting an institution through contributions at a prescribed level, who may be serving in a special advisory capacity, or who may serve as a sponsoring body for special institutional events.
Asymmetric A data connection is asymmetric when upstream and downstream transmission speeds are substantially different. Some cable modem providers offer highly asymmetric service, where downstream speeds are much greater than upstream, in attempts to discourage telecommuting and home office uses of the network. Slow upstream connections limit the ability of the public to author Internet content, rather than merely consume it.
Asynchronous Training Self-paced training that does not require the student and instructor to participate at the same time.
At Will Employment An employment practice which allows either the employer or employee to terminate the relationship at any time.
ATNA A variation of BATNA (Best Alternative To a Negotiated Agreement), ATNA refers to any alternative to a negotiated agreement, not just the best one.
Attainable One of the three qualities of a well-defined marketing objective for a nonprofit organization. Attainable means that your organization should realistically be able to reach the goals set in your marketing objective. Your organization should determine whether it has, or can get the necessary resources, budget, or staffing to accomplish what it is setting out to do.
Attention Getting your organization's sales messages noticed - stopping the consumer in his tracks and causing him or her to say, "This is important to me. This fills a need. I should pay attention to this message."
Attitude What people feel about your organization’s product--usually the result of an experience - an ad, imagery, using the product, word of mouth or all of the above.
Attitude Surveys Data collection techniques designed to collect standard information from a large number of subjects concerning their attitudes or feelings. These typically refer to questionnaires or interviews.  
Attribute A characteristic, capacity, or perceived quality of an individual, thing, or place. For individuals, attributes include, but are not limited to: attitude, ability, behavior, skill, knowledge, or interest.
Attrition The loss of subjects during the course of a study. This may be a threat to the validity of conclusions if participants of study and comparison/control groups drop out at different rates or for different reasons.
Audience A body of listeners or spectators.  
Audience The target groups or constituencies to whom efforts are directed or have an effect upon.
Audience(s) Consumers of the evaluation; those who will or should read or hear of the evaluation, either during or at the end of the evaluation process. Includes those persons who will be guided by the evaluation in making decisions and all others who have a stake in the evaluation.
Audit An independent examination of the accounting records and other evidence relating to a business to support the expression of an impartial expert opinion about the reliability of the financial statements.
Auditing Standards Guidelines to which an auditor adheres. Auditing standards encompass the auditor's professional qualities, as well as his or her judgment in performing an audit and in preparing the auditor's report. Audits conducted by independent certified public accountant (CPA) usually in accordance with generally accepted accounting standards (GAAS), which consist of standards approved and adopted by the membership of the American Institute of certified public accountants (AICPA).  
Authentication A security measure that requires the user to enter a username and password before entering a specific site. Authentication ensures that the person at the other end of a digital connection is the approved user.
Authority Permission or a right coupled with the power to do an act or order others to act.
Authorization A process that verifies whether or not an individual or organization who has requested an action actually has the right to make the request.
Authorization Basic, substantive legislation that establishes or continues the legal operation of a federal program or agency, either indefinitely or for a specific period of time, or which sanctions a particular type of obligation or expenditure. An authorization is normally a prerequisite for an appropriation or other kind of budget authority.
Auxiliary Aids and Services Devices or services that accommodate a functional limitation of a person with a communication-related disability.
Average Costs This is the total cost of production divided by the number of units produced.
Average Hours Volunteered Annually The mean number of hours of volunteering contributed to charitable and/or nonprofit organization by each person in a given group and a given region (i.e. Canada, British Columbia) over the period of one year.
Awards An award of funds to an organization to undertake charitable activities.  
Awareness Awareness is related to your organization's branding strategy. Generating awareness doesn't happen overnight; it's a building process. It starts with getting noticed. It moves through building interest. It culminates in being remembered - and being remembered for the right reason! Throughout the process, the key is being relevant.

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Glossary information provided by the Nonprofit Good Practice Guide, a project of the Philanthropic and Nonprofit Knowledge Management Initiative (PNKM) at the Dorothy A. Johnson Center for Philanthropy & Nonprofit Leadership.
 
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