|
|
| e-Learning |
An term used to describe the act
of learning online.
|
| e-Philanthropy |
This term describes the variety
of methods of giving by using the Internet. Many sites have been developed
that accept donations in addition to providing information regarding nonprofit
groups. Many e-commerce sites (e.g., charity malls) incorporate fundraising
efforts by donating a percentage of their proceeds to charity. Such sites
can serve as a clearinghouse for large numbers of organizations and for
information that would otherwise be difficult to access. |
| E-Zine |
Online newsletters or magazines.
|
| Earmarking |
A grant is earmarked if the grantee
is required to use it for a specific purpose or recipient or if the grantor
has the right to impose such a requirement. |
| Earned
Income |
Money received by an organization
in return for the sale of a product or rendered service. |
| Earned
Media |
A public relations industry euphemism
for free coverage in newspapers and magazines, radio, television and the
Internet. |
| EATNA |
This is a variation of BATNA,
and refers to one's estimated alternative to a negotiated agreement. |
| Economic
Development |
Any effort or undertaking which
aids in the growth of the economy.
|
| Economic
Pricing |
The lowest price that can be charged
to cover costs and make a profit satisfactory to the stakeholders in the
business.
|
| EDO
RAM |
Extended Data-Out Read Only Memory.
This form of dynamic RAM speeds access to memory locations through a simple
assumption: the next time memory is accessed, it will be at a contiguous
address in a contiguous chunk of hardware. This speeds up memory access
by up to 10 percent over standard DRAM.
|
| Effective
Meetings |
Meetings that have a format, an
agenda available ahead of the meeting time, prepared inputs, expected outcomes,
a designated recorder, and an evaluation at the end. |
| Effective
Nonprofit Board |
A board that not only acts in
the public interest and fulfills its legal duties, but also ensures that
the organization's mission is appropriate and relevant and the organization
secures, uses and protects its assets to carry out its mission and maximize
the benefits to its constituencies.
|
| Effectiveness |
The extent to which a program
has made desired changes or met its goals and objectives through the delivery
of services. Effectiveness can be judged in terms of both input and output. |
| Efficiency |
The extent to which a program
has used resources appropriately and completed activities in a timely manner. |
| EIN |
An Employer Identification Number
(EIN) is also known as a federal tax identification number, and is used
to identify a business entity.
|
| Electoral
Activities |
Also called electioneering, these
are attempts made to influence elections. All 501(c)(3) organizations are
prohibited from engaging in any partisan activity. However, activities that
may incidentally influence the outcome of elections are permitted if carried
out in a strictly nonpartisan manner. Nonpartisan voter registration drives
and candidate forums designed to inform the public about election issues
fall into this category. |
| Electoral
College |
The body of electors who formally
elect the United States president and vice-president. Each state has a pre-determined
number of members, determined by population size. The winner of the popular
vote in the state generally receives all electoral votes. |
| Electronic
Democracy |
A form of direct democracy utilizing
television and radio talk shows, electronic community networks, and other
forms of telecommunications to create "electronic town meetings," which
influence the public policy process by putting pressure on government representatives
through grassroots lobbying or bypassing them entirely.
, Communications and Marketing |
| Eleemosynary |
Of or pertaining to alms, charity
or charitable donations; dependent on or supported by charity. |
| Email
Alias |
A P.O. Box-style e-mail forwarding
addresses. Domain hosts or registrars offer them to people who register
domains but don't want to reconfigure their e-mail software to pick up from
another e-mail box, or pay for space on an e-mail server.
|
| Email
Client |
Software/Program that hosts email
accounts, through which one sends and receives messages. Examples: Yahoo!,
MSN Hotmail, Outlook, and AOL. |
| Email
Policies |
Risk management policies that
define acceptable use of company email. The policies protect legal liability,
network security, and productivity. |
| Embedded
Instruction |
Instructions available during,
or immediately following, the presentation of context. |
| Emergency
Funds |
A one-time grant to cover immediate
short-term funding needs on an urgent basis.
|
| Emergency/Back-Up
Care |
Refers to short-term situations
when care arrangements fall through, as when a care provider is ill or an
employee has to work overtime or travel on short notice. Employers typically
provide assistance in the form of providing information to employees that
will assist them with making necessary arrangements, or offering financial
contributions towards the cost of care.
|
| Emergent
Strategy |
A set of actions or behavior,
consistent over time, that was not expressly intended in the original planning
of strategy.
|
| Emoticon |
Clusters of punctuation used to
set the tone for the sentence that precedes them. The knack to interpreting
them is to tilt your head to the left and look for a facial expression.
:)
|
| Emotional
Intelligence |
A collection of skills, characteristics
and talents that contribute to true leadership. They include self-awareness,
self-regulation, motivation, empathy and social skills. |
| Empirical
Data |
Relying upon or derived from observation
or experiment.
|
| Employee |
Person working for another person
or an organization for compensation.
, Management and Leadership |
| Employee
Affinity Groups Related to Work/Life Issues |
Groups facilitated by employees
for idea and resource exchange. |
| Employee
Assistance Program (EAP) |
Trained counselors, either in-house
or contracted, who provide employees with one-on-one support and make necessary
referrals to community resources. Many EAP's have expanded from a traditional
focus on substance abuse issues to also address family caregivers and work/family
issues. |
| Employee
Benefit Plan |
A plan created or maintained by
an employer or employee organization, providing benefits to employees. The
two main types are employee pension plans and employee welfare plans.
|
| Employee
Involvement |
Teamwork between companies and
nonprofits that harness the valuable network of employee interest, talent,
and financial resources to create value for nonprofit organizations.
|
| Employee
Matching Gift |
A contribution to a charitable
organization by a corporate employee that is matched by a similar contribution
from the corporation. Also termed as employee matching grant. |
| Employee
Taskforce |
Teams that meet, generally on
a short-term basis, to explore work/life needs in the company, and recommend
solutions. A goal of these taskforces is often to create a supportive culture
within the organization. |
| Employee-Related
Scholarships |
Scholarship programs funded by
a company-sponsored foundation usually for children of employees. |
| Employment
Parity |
When the proportion of affirmative
action groups in the external labor market is equivalent to their proportion
in the company work force without reference to classification.
|
| Employment
Process |
Under Title VII, the employment
process includes recruitment, application flow, hiring, job placement, compensation,
promotion, transfer, termination, shift assignments, geographical and departmental
assignments, and all other such activities. |
| Empowerment |
(1) The expansion of capacities
and choices. (2) The ability of all groups to exercise choice based on freedom
and the opportunity to participate in, or endorse, decision-making that
affects their lives. |
| Enabling
Environment |
Conditions surrounding an activity
or system that facilitate the fulfillment of the potential of that activity
or system. |
| Encoding |
The process of rewriting and/or
transferring media sources from one format to another.
|
| Encryption |
The process of changing data into
a form that can be read only by the intended receiver. To decipher the message,
the receiver of the encrypted data must have the proper decryption key.
|
| End-User |
A person who uses a computer system
and its applications to perform certain tasks.
|
| Endowed
Fund |
A type of fund that uses gifts
to establish principal and make grants from the income generated by that
principal. An endowed fund exists in perpetuity and continues to carry out
the donor’s wishes after death. |
| Endowment |
A permanently restricted net asset,
the principal of which is protected and the income from which may be spent
and is controlled by either donor restriction or the organization’s governing
board. |
| Endowment
Needs |
Funds required to add to the invested
principal or corpus with only income used for sustaining funds, special
project supports, etc. |
| Engagement
Continuum |
A continuum of involvement over
time that yields greater financial support from a donor. The seven steps
of engagement include: identify, invite, inform, interest, involve, invest,
inspire.
|
| Enhanced
Carrier Route Standard Mail |
Nonprofit Standard mailers can
qualify for a discount if their mailing contains 200 mail pieces or weighs
at least 50 pounds and is sorted in carrier route sequence (additional requirements
must be met).
|
| Enlistment |
Involvement and agreement by an
individual to serve an agency, organization, or institution in some voluntary
capacity.
|
| Entire
Interest Gift |
A gift to a nonprofit of an entire
interest. Gifts of entire interests always satisfy the interest limitation
and are thus always deductible for gift tax and estate tax purposes. Donors
can deduct them for income tax purposes subject only to the percentage limitation,
time limitation, and value limitation.
|
| Entity |
A legal construct such as a corporation
or partnership.
|
| Environmental
Analysis |
Process in which you examine issues
and trends in the broader society, including economic, demographic and cultural
phenomena, drawing implications for your organization’s further growth.
|
| Episodic
News Frames |
The predominant frame on television
newscasts, accounting for 80 percent of television news reporting. Episodic
frames depict public issues in terms of concrete instances. |
| Episodic
Volunteers |
Volunteers that make a short-term
commitment, usually six months or less, with limited or no customer contact
|
| Equal
Employment Opportunity (EEO) |
Civil rights requirement for all
citizens to have equal opportunity for employment. It applies to all of
the following: hiring, firing, compensation, promotion, recruitment, training,
and other terms and conditions of employment regardless of race, color,
sex, age, religion, national origin or disability.
|
| Equal
Employment Opportunity Commision (EEOC) |
Federal agency responsible for
administration of several statutes which prohibit discrimination; has power
to subpoena witnesses, issue guidelines that have the force of law, render
decisions, provide technical assistance to employers, provide legal assistance
to complainants, etc.
|
| Equal
Pay Act of 1963 |
Makes it unlawful to pay wages
to members of one sex at a rate lower than paid to members of the other
sex for equal jobs that require equal skill, effort, and responsibility.
Jobs must be substantially equal based on job content.
|
| Equilibrium
Price |
The price at which the quantity
demanded is equal to the quantity supplied.
|
| Equipment
Funds |
Funds to purchase equipment, furnishings
or other material. |
| Equity |
Total assets minus total liabilities. |
| Ergonomics |
The study of equipment design
in order to reduce operator fatigue and discomfort.
|
| Ergonomics |
The study and implementation of
ways to make work spaces and electronic devices more physically comfortable
to use.
|
| Essential
Job Functions |
The fundamental duties of a position. |
| Estate |
All the assets and liabilities
of individuals or entities, such as corporations, trusts, or partnerships.
The most common sorts of estates thought of in planned giving are the estates
of living individuals and decedents.
|
| Estate
Tax |
A tax imposed on decedents' estates.
The most common estate tax is the federal estate tax (unified transfer tax)
collected by the IRS.
|
| Estimation
Error |
The amount by which an estimate
differs from a true value. This error includes the error from all sources
(for example, sampling error and measurement error).
|
| Ethernet |
A standard for connecting computers
into a local area network (LAN). |
| Ethical |
Morally correct. |
| Ethical
Behavior |
Choosing actions that are "right"
and "proper" and "just." Our behavior can be right or wrong, it can be proper
or improper, and the decisions we make can be fair or unfair. |
| Ethical
Dilemmas |
Situations in which a decision
maker must choose between alternatives in which the following conditions
exist: significant value conflicts among differing interests, real alternatives
that are equality justifiable, and significant consequences on stakeholders
in the situation. |
| Ethical
Fitness |
Refers to keeping people in moral
and mental shape to recognize and address ethical dilemmas, as well as possessing
global values recognized to be love, truth, freedom, fairness, unity, tolerance,
responsibility and respect for life.
|
| Ethical
Leadership |
Exploring the difference between
doing things right and doing the right things in leadership. |
| Ethics |
(1) The moral considerations of
the activities of an organization. (2) A system or code of conduct that
is based on universal moral duties and obligations which indicate how one
should behave. It deals with the ability to distinguish good from evil,
right from wrong, and propriety from impropriety. |
| Ethics
Policy |
A standard of ethics to which
members of the organization are expected to heed. |
| Ethnic
Competence |
The ability to give aid or assistance
in ways that are acceptable and useful because they are congruent with the
recipients' cultural background and expectations. |
| Ethnicity |
A classification in which members
share a unique social and cultural heritage passed on from one generation
to the next. |
| Ethnocentrism |
An individual's belief in the
superiority of one's own groups' physical, social, and cultural characteristics,
and inferiority of other groups. |
| Ethnorelative |
Behaviors that indicate an individual
has the ability to accept, adapt, and integrate cultural differences. |
| Ethos |
The attitude and outlook characteristic
of an individual, community or organization. |
| Etiquette |
A system of rules and conventions
that regulate social and professional behavior. |
| Evaluation |
(1) Assesses the effectiveness
of an ongoing program in achieving its objectives, (2) Relies on the standards
of project design to distinguish a program’s effects from those of other
forces, and (3) Aims at program improvement through a modification of current
operations. |
| Evaluation
Context |
The combination of factors accompanying
the study that may have influenced its results, including geographic location,
timing, political and social climate, economic conditions, and other relevant
professional activities in progress at the same time. |
| Evaluation
Grant |
A grant that supports the external
evaluation of a project(s). With a successful project, the grant effectively
works as a leveraging tool, enabling the recipient to seek further funding
with accurate, extensive, and impartial information on their project for
potential grantmakers to consider. |
| Evaluation
Plan |
A written document describing
the overall approach or design that will be used to guide an evaluation.
It includes what will be done, how it will be done, who will do it, when
it will be done, and why the evaluation is being conducted. |
| Evaluation
Practice |
A practice or set of practices
that consist mainly of management information and data incorporated into
regular program management information systems. These practices allow managers
to monitor and assess the progress being made in each program toward its
goals and objectives. Ideally, a program is self-evaluating and continuously
monitoring its own activities. |
| Evaluation
Questions |
The specific questions to be answered
through an evaluation. Data collection and analysis are the means used to
collect answers to the evaluation questions. |
| Evaluation
Team |
The individuals who participate
in planning and conducting the evaluation. Team members assist in developing
the evaluation design, developing data collection instruments, collecting
data, analyzing data, and writing the report. |
| Event
Study |
Empirical study of the prices
of an asset prior to and directly following a specific event, like an announcement,
merger, or dividend.
|
| Ex
Officio |
Attend board meetings by reason
of their office, rather than through elections. Executive Directors or CEOs
of the organization or public officials are often designated as ex officio
members of the board because of their position rather than their expressed
interest in the organization. Ex officio members may or may not be granted
voting privileges, as specified in the by-laws of the organization. The
expectations for elected board members and ex officio members should be
the same.
|
| Exceptions
to Lobbying |
Exceptions contained in section
501(h) to the definition of lobbying, which do not create taxable expenditures
include nonpartisan analysis, study or research; requests for technical
advice and assistance; self-defense; and examinations and discussions of
broad social and economic issues.
|
| Excess
Business Holdings |
Investments prohibited to private
foundations and, in certain cases, to charitable lead trusts, charitable
remainder trusts, and pooled income funds.
|
| Exchange
Programs |
Usually refers to funds for educational
exchange programs for foreign students.
|
| Excise
Tax |
The annual tax of 1 or 2 percent
of net investment income that must be paid to the IRS by private foundations. |
| Exclusion
Ratio |
A fraction or percentage which
is applied to payments from a charitable gift annuity to determine what
part of those payments is tax free. Except for annuities created before
1987, no part of charitable gift annuity payments is tax free for annuitants
who live beyond their life expectancies. |
| Executive
Committee |
Acts on behalf of the board of
directors when a full board meeting is not possible or necessary. It is
usually composed of all the officers, the executive director, and key committee
chair people.
|
| Executive
Compensation Packages |
Include base salary, bonuses and
stock awards. Compensation packages are governed by the compensation committee
of the board, which approves them initially and has the discretion to change
them. |
| Executive
Director |
Hires, supervises and evaluates
staff and serves as a liaison between staff and board. The Chief Executive
Officer and the Board serve as checks and balances for the organization. |
| Executive
Session |
A meeting or a portion of a meeting
that is restricted to only elected board members who are serving in a voluntary
capacity.
|
| Executor |
A person named in a will to carry
out the terms of the will. |
| Exhibitions |
Awards to institutions such as
museums, libraries or historical societies specifically to mount an exhibit
or to support the installation of a touring exhibit.
|
| Existing
Records, Documents & Intake Procedures |
These are the best methods for
unobtrusively gathering biographical and other general information about
participants. Necessary information may already be included in existing
records or simple questions can be added to intake procedures. This is a
particularly good way to gather "before" information that can be compared
with "after" information once participants have gone through a program. |
| Exit
Strategy |
(1) A plan that details a defined
period or set of specific objectives after which the foundation will cease
its collaboration. (2) A plan to allow a foundation to cease funding a project
without causing it to fail.
|
| Expected
Return Multiple |
Life expectancies for annuities
reproduced in the Green Book (of the Committee on Gift Annuities) from Tables
V (for one-life annuities) and VI (for two life annuities) of I.R.S. Regulation
Section 1.72-9.
|
| Expenditure
Responsibility |
When a private foundation makes
a grant to an organization that is not classified by the IRS as tax exempt
under Section 501(c)(3) it is required by law to ensure that the funds are
spent for charitable purposes and not for private gain or political activities.
Special reports on the status of the grant must be filed with the IRS. |
| Expense
Reimbursement |
A policy that allows employees
to be reimbursed for expenses incured on behalf of the company.
|
| Experiential
Learning |
A method of teaching which uses
active participation and the applied use of new skills through role playing
and on-the-job experience, in addition to lecturing. |
| Experimental
Evaluation |
Experimental evaluation design
uses a control group, double-blind studies, and often longitudinal work
over a period of many years. It is related to the scientific evaluation
approach but is even more rigorous. |
| Export |
To format data so that it can
be read and used by another application, thereby allowing multiple programs
to share the same data.
|
| Expunge
the Record |
The annulling of an action to
prevent it from being printed in the official record of the state
|
| Extension
Strategies |
Methods used to extend the life
of a product.
|
| Extensions |
The characters after the dot in
a file's name are the file's extension. They determine how the file is formatted
and viewed in other programs.
|
| External
Evaluation |
Evaluation conducted by an evaluator
from outside the organization within which the object of the study is housed. |
| External
Benchmarking |
The process of looking outside
an organization to examine how other organizations, designed to meet the
same objectives, are meeting them in ways which are better, faster or less
expensive. |
| External
Coordination |
The process of identifying the
common goals and functions of different organizations and of collaborating
among organizations to implement activities to reach these common goals. |
| External
Environment |
The prevailing conditions in the
country or region that affect program development, including: culture, policy,
economy, health, market, sources of funding and commodities, and demographics. |
| External
Monitoring |
Performance information provided
by organizations for systemic collation of performance benchmarks that will
be used by other organizations for monitoring, decision-making and accountability
purposes. |
| External
Validity |
The extent to which a finding
applies (or can be generalized) to persons, objects, settings, or times
other than those in the original study. |
| External
Viewer |
A program launched or used by
browsers to present graphics, audio, video, and other multimedia files found
on the Internet.
|
|
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.
|
