|
|
| Facilitation |
Planning and leading a meeting. |
| Facilitator |
The person who acts as an impartial
leader or moderator of a meeting.
|
| Facility |
Something that is built, installed,
or established to serve a public need.
|
| Facility
Management |
The practice of coordinating the
physical work with the people and work of the organization. This discipline
integrates the principles of business administration, architecture, and
behavioral and engineering sciences.
|
| Fact
Sheet |
A short (generally one-page) document
that provides a "snapshot" look at a company, product, or service.
|
| Fact-Based
Disputes |
Disputes about what has occurred
or is occurring. Such disputes can be generated from misunderstandings or
inaccurate rumors (when someone is accused of doing something they did not
actually do). Facts-based disputes can also be generated by differing perceptions
or judgements about what has occurred or is now occurring. |
| Factor
Comparison |
A method of evaluating jobs on
a systematic basis by comparing key jobs with each other on a pre-determined
number of factors so that each key job is ranked in its relative order of
importance on each factor. Factor values are determined by apportioning
the current rate being paid for the job among the various factors. Ratings
for all other jobs are determined by comparison with the key jobs on each
factor; the sum of the factor values awarded is the job rate. |
| Factor
Point |
A quantitative method of evaluating
jobs or groupings of jobs on a systematic basis using a pre-determined number
of factors which are divided into a number of defined levels or degrees,
each of which is assigned a value expressed in points. The sum of all the
points awarded to the job determines its relative value among the others
being evaluated.
|
| Fair
Disclosure |
The release of all material, market-influencing
information to the public at the same time.
|
| Fair
Labor Standards Act of 1938 |
Law enacted to establish a minimum
wage, to limit work hours, and to discourage oppressive child labor. Referred
to as the Wage Hour Act because it ensures fair treatment of employees with
respect to wages and hours. Act defines exempt and nonexempt employees.
, Management and Leadership |
| Fair
Market Value |
The price a property would command
in the open market between a willing buyer and willing seller acting independently
of each other, with each having full knowledge of the facts.
|
| Family
Foundation |
“Family foundation” is not a legal
term, and therefore, it has no precise definition. Yet, approximately two
thirds of the private foundations in the US are believed to be family managed.
The Council on Foundations defines a family foundation as a private foundation
whose funds are derived from members of a single family. At least one family
member must continue to serve as an officer or board member of the foundation,
and as the donor, they or their relatives play a significant role in governing
and/or managing the foundation throughout its life. Members decide themselves
if they wish to categorize their private foundation as a family or independent
foundation. In many cases, second and third- generation descendants of the
original donors manage the foundation. Most family foundations concentrate
their giving locally, in their communities. |
| Family
Sick Days |
Use of personal sick leave to
care for ill or injured dependent family members.
|
| FAQs |
Frequently Asked Questions. Used
to answer all the questions a newcomer to an online site might have and
designed to cut down on basic tech support queries.
|
| Farm
Retaining a Life Estate |
Through this gift the donor retains
use of the property for his/her lifetime. The federal income tax deduction
will be based on the present value, figured on the prospective years of
using the property before it goes to the charity. |
| Fast
Ethernet |
An upgraded standard for connecting
computers into a LAN. It works just like regular Ethernet except that it
can transfer data at a peak rate of 100 mbps. |
| Fast-Moving
Consumer Goods |
Products with high levels of sales
that are sold within a short period of time, such as soap powder, CDs, cigarettes,
groceries or toileteries.
|
| FAT |
File Allocation Table. A filing
system that divides the hard disk into "clusters" of bytes and files data
into these clusters. When a program calls for a file, the FAT looks up the
locations of all the clusters where the data is stored. Pronounced "fat".
|
| Favorite |
A direct link to an often visited
site, saved in your browser for easy access. They are referred to as bookmarks
in Netscape-based Web browsers and help you keep track of Web sites you
frequently visit.
|
| Feasibility
Study |
An objective survey of an organization's
fund-raising potential that measures the strength of its case and the availability
of its leaders, workers, and prospective donors. A written report includes
the study findings, recommendations, and (when the goal is feasible) a campaign
plan, timetable, and budget. The study is usually conducted by fund-raising
counsel. |
| Feature |
An interesting story, yet not
highly newsworthy or topical.
|
| Federal
Mid-Term Interest Rate |
A rate which the I.R.S. publishes
monthly and which you must use (rounded to the nearest 0.2) to calculate
tax deductions for gifts requiring present value calculations (charitable
remainder trusts, pooled income funds, charitable lead trusts, and remainder
deed gifts). You can find the rates about the third week of each month in
the Wall Street Journal. If you use computer software to make the calculations,
your vendor usually supplies the rate. Donors can choose the rate for the
month in which the gift was made or either of the two preceding months.
If donors choose the rate for a preceding month, they must so indicate on
their tax returns.
|
| Federated
Fund |
A centralized campaign whereby
one organization raises money for its member agencies. |
| Federated
Giving Program |
A joint fundraising effort usually
administered by a nonprofit “umbrella” organization that in turn distributes
the contributed funds to several nonprofit agencies. United Way and community
chests or funds, the United Jewish Appeal and other religious appeals, the
United Negro College Fund, and joint arts councils are examples of federated
giving programs. |
| Fee
Interest |
All possible rights in and to
an asset forever.
|
| Feedback |
The process that allows for two-way
communication between an employee and a supervisor for the purpose of modifying,
correcting, and strengthening employee performance and results. |
| Fellowships |
Usually indicates funds awarded
to educational institutions to support fellowship programs. |
| Fiber
Optic Cable |
Fiber-optic cables carry beams
of light. A laser transmitter encodes frequency signals into pulses of light
and sends them down the fiber to a receiver, which translates the light
signals back into frequencies.
|
| Fiduciary |
An individual or entity responsible
to manage assets for the benefit of others. |
| Fiduciary
Duty |
The legal responsibility for investing
money or acting wisely on behalf of another. |
| Fiduciary
Trust |
The power entrusted to a individual,
corporation or association (fiduciary) to manage assets for another person
(principal) beneficial to his/her interests. |
| Field
of Interest Fund |
A fund held by a community foundation
that is used for a specific charitable purpose such as education or health
research. |
| Field
Research |
Field research involves collecting
primary data - information which does not already exist.
|
| File |
A collection of data or information
that is stored on a computer.
|
| File
Compression |
An essential tool for computer
users, this is a method of making data smaller so that more of it can be
transmitted in less time.
|
| File
Extension |
In filenames, the group of letters
after the period is called the file extension.
|
| Filter |
A program that examines incoming
data to ensure that only information within certain parameters is allowed
to pass through.
|
| Finance
Committee |
Monitors all financial aspects
of the organization, except fundraising. The Board Treasurer usually chairs
this committee. This committee reviews and oversees accurate and timely
financial statements for the Board's review. |
| Financial
Accounting Standards Board (FASB) |
Independent, private, non-governmental
authority for the establishment of accounting principles in the United States. |
| Financial
Exigency |
An imminent financial crisis which
threatens the survival of the institution as a whole and which cannot be
alleviated by less drastic means than layoffs.
|
| Financial
Ratios |
Mathematical formulas that simplify
financial information for the nonfinancial specialist whose responsibility
is to understand, analyze, and act upon the information that financial personnel
produce |
| Financial
Responsibility |
A responsibility of board members
and the organization as a whole to ensure that financial resources of an
organization are sufficient and handled properly. |
| Financial
Statement Footnotes |
Typically the "un-numbered" pages
at the end of the audited financial statements. These pages are like a bulletin
board where accounting rules and conventions demand that certain important
information be placed and where the auditor put other information they judge
to be important. |
| Financial
Statements |
Presentation of financial data
including balance sheets, income statements and statements of cash flow,
or any supporting statement that is intended to communicate an entity's
financial position at a point in time and its results of operations for
a period then ended. Also termed as financial reports. |
| Financial
Sustainability |
The ability of an organization
to develop a strategy of growth and development that continues to function
indefinitely. |
| Firewall |
A way to protect any networked
server from damage (intentional or otherwise) by those who log in to it.
It could be a dedicated computer equipped with security measures, or a software-based
protection called defensive coding.
|
| FireWire |
A new standard, IEEE 1394 High
Performance Serial Bus, for connecting devices to a personal computer. FireWire
provides a single plug-and-socket connection on which up to 63 devices can
be attached with data transfer speeds up to 400 Mbps (megabits per second). |
| Firmware |
System software written onto read-only
memory, it is a combination of software and hardware. ROMs, PROMs, and EPROMs
are considered firmware if they have data or programs recorded on them.
|
| Fiscal
Agent |
A nonprofit, tax-exempt organization
that acts as a sponsor for a project or group that does not have its own
tax-exempt status. Grants are made to the fiscal agent which manages the
funds and is responsible for reporting back to the foundation on the progress
of the project. |
| Fiscal
Committee |
The standing committees of each
house that must approve all bills with a fiscal impact
|
| Fiscal
Management |
Includes basic compliance with
IRS regulations and the myriad of federal, state, and local requirements
of staff and programs. This also includes the unenforceable but equally
important ethical practices and stewardship of resources carried out on
behalf of the public. |
| Flame |
When email or postings on bulletin
boards or community areas get heated and abusive, the participants are said
to flame each other. Flaming is a personal attack on another individual
- and when a flamer is flamed back, the exchange is called a flame war.
|
| Flash |
A graphic animation technology
that's bandwidth friendly and browser-independent.
|
| Flat |
The general term for non-letter
or flat-size mail. These large mail pieces exceed the dimensions for letter-size
mail and are specially sorted without bending so that the mail piece remains
flat.
|
| Flexible
Compensation/Benefit System |
A system in which each employee
has a choice in the form of all or a portion of his/her compensation package.
|
| Flextime |
Allows employees to follow different
schedules of work each day of the workweek.
|
| Floating
Creative |
Using recent technological innovations,
advertisers are now able to create highly original ads that move or "float"
across the central body of a Web page in a unique and nonstandardized way.
These moving executions dance on top of, glide over, or otherwise appear
on top of a page's content. |
| Floating
Toolbar |
A small screen that holds a set
of navigation tools (or programming commands) for use in moving and changing
things on your screen.
|
| Floor |
The interior of either house;
sometimes used to distinguish the membership from the presiding officers.
Matters before the house may be referred to as "on the floor”
|
| Floppy
Disk |
A flexible disk that stores files
and documents not stored on the computer itself.
|
| Flow
Chart |
A graphic presentation using symbols
to show the step-by-step sequence of operations, activities, or procedures.
Used in computer system analysis, activity analysis, and in general program
sequence representations. |
| Flow-Through
Funds |
Contributions to a foundation
that are used primarily for direct grantmaking, rather than for endowing
the foundation permanently. Most corporate foundations depend on these funds
each year rather than on income produced from endowment funds. |
| Focus
Group |
A method of collecting information
for the evaluation process. This method typically involves a group of 7
to 10 people convened for the purpose of obtaining perceptions or opinions,
suggesting ideas, or recommending actions. |
| Focus
Group Discussion |
A planned and guided discussion
among the participants of a selected group, for the purpose of examining
a particular issue. |
| Focus
Problem |
The condition in the environment
which the organization chooses to change. The organization's purpose is
to remove or improve this problem. |
| FOIA |
The Freedom of Information Act
(FOIA) is a procedure whereby any member of the public may obtain many kinds
of public agency records.
|
| Follow
On |
A product, service or article,
for instance, that results directly from a previous product, service or
article.
|
| Font |
Computer or internet typeface,
includes point size, width and spacing.
|
| Font |
The type and style of text letters
and characters you see in documents, Web pages, and graphical images of
words.
|
| For
The Use Of |
A gift to a nonprofit in a trust
such that the nonprofit for some period, perhaps even perpetually, does
not get control of the principal of the gift, except as the trust or the
trustee decides. |
| Forcing
Power Shortcuts |
Ways to measure relative power
without having a protracted (and destructive) power struggle.
|
| Forecasting |
A semi-scientific prediction of
future trends, events, and sales.
|
| Form |
Used on a Web page as a place
to input comments, order products, sign up for newsletters, or search for
information.
|
| Form
1040 |
The standard federal income tax
return for individuals upon which individual donors can claim their charitable
contributions, on Schedule A, as itemized deductions.
|
| Form
706 |
The federal estate tax return
form. (The form and instructions are lengthy and detailed. I.R.S. Forms
706 are rarely completed by persons who are not financial professionals.)
|
| Form
990 |
The IRS form filed annually by
public charities The IRS uses this form to assess compliance with the Internal
Revenue Code. The form lists organization assets, receipts, expenditures
and compensation of officers. |
| Form
990-PF |
The IRS form filed annually by
private foundations. The IRS uses this form to assess compliance with the
Internal Revenue Code. The form lists organization assets, receipts, expenditures,
compensation of directors and officers, and a list of grants awarded during
the previous year. |
| Formal
Leaders |
Leaders within the community who
are easily recognized by the public. They may be local elected officials,
agency heads, service providers, prominent civic leaders, priests, rabbis,
or clergy members.
, Governance, Management and Leadership |
| Formal
Surveys |
A formal method of market research
that involves using a questionnaire asking structured questions about your
organization's customer-related issues.
|
| Formal
Training |
A course of instruction that has
specific learning objectives and is conducted outside the regular workplace. |
| Format |
Formatting a disk organizes the
magnetic surfaces into tracks and sectors. In word processing, format refers
to the physical appearance of a document, and includes such items as margins,
line spacing, etc. In Excel, format refers to how numbers are shown (length,
decimal points, etc.) |
| Formative
Evaluation |
A type of process evaluation of
new programs or services that focuses on collecting data on program operations
so that needed changes or modifications can be made to the program in the
early stages. Formative evaluations are used to provide feedback to staff
about the program components that are working and those that need to be
changed. Also called process evaluation. |
| Forum |
An online community where users
read and post topics of common interest.
|
| Forward
Looking Statement |
A statement made by an official
representative of a corporation concerning future earnings potential or
operations.
|
| Foundation |
An entity that is established
as a nonprofit corporation or a charitable trust, with a principal purpose
of making grants to unrelated organizations or institutions or to individuals
for scientific, educational, cultural, religious, or other charitable purposes.
This broad definition encompasses two foundation types: private foundations
and public foundations. |
| Foundation
CEO |
The external responsibilities
of the Foundation CEO are providing leadership to the global, national,
or local community; to the fields of the foundation’s focus; and to the
field of philanthropy. The internal responsibilities are providing leadership
and management to the foundation staff and relating well with the board
of trustees. |
| Four-Tier
System |
The order in which income of a
charitable remainder trust is considered to be distributed to recipients:
1) Ordinary income, 2) Capital gains, 3) Income of tax-exempt bonds, and
4) Principal (or corpus).
|
| Frame |
A rectangular area absolutely
positioned on the display screen, the term also refers to a single section
of a Web page that's been coded to display "frames".
|
| Frames |
Ways of defining a problem. |
| Framing |
The process of defining what a
problem is about. |
| Framing
and the News Media |
The news media generally use two
main frames: episodic and thematic. The episodic news frame is the predominant
frame on television newscasts and depicts public issues in terms of concrete
instances. Thematic news frames place public issues in a broader context
by focusing on general conditions or outcomes |
| Free
Address Environments |
A variety of different workspaces
that are not permanently assigned offices or workstations. Workers select
the setting that suits their activity at the moment.
|
| Freeware |
Freeware is software you can download,
pass around, and distribute without payment.
|
| Freeze |
When a computer (or a network)
suddenly stops working, it is said to have "frozen up". In most cases, to
start again, it has to be rebooted. The term "freeze" may also refer to
stopping the development of something (usually software) when the developer
feels it's "stable enough" for release.
|
| Frequency |
The number of times a customer
responds to a solicitation. The more frequently customers respond, the more
likely they will respond in the future. |
| Front
End |
The portion of a program that
interacts directly with the user. A front end can also be a separate program
that acts as a user-friendly interface for a more difficult environment.
|
| FSI
- Free Standing Insert |
These are large, glossy, four-color
advertising sections, that carry a brand messsage with a series of coupons.
They are slid into daily newspapers, especially Sunday editions.
|
| FTP |
File Transfer Protocol. This Internet
protocol is used to copy files between computers - usually a client and
an archive site.
|
| Full
Duplex |
A redundant way of saying duplex,
so that it's not confused with a half duplex.
|
| Functional
Allocation |
An activity which presents, in
chart form, the names of collaborating organizations and their primary responsibilities
in various functional areas, for the purpose of revealing duplication or
gaps in services. |
| Fund |
Used variously to denote the vehicle
for securing contributions; the goal of a capital campaign; goals of a special
program or project; or a philanthropic foundation. |
| Fund
(verb) |
To give value to a trust, as to
fund with securities or cash. |
| Fund
Accounting |
A method of nonprofit accounting
that groups assets and liabilities by the purpose for which they are dedicated. |
| Fund
Balance |
The portion of net assets that
is unencumbered by any restrictions placed by donors. It’s the equivalent
of net worth, or what would be left over if all assets were sold and all
debts paid. |
| Funding
Cycle |
In most foundations, the period
when applications are sought, accepted, and decided upon. Some donor organizations
make grants at set intervals (quarterly, semiannually, etc.), while others
operate under an annual cycle. |
| Funding
Cycle |
In most foundations, the period
when applications are sought, accepted, and decided upon. Some donor organizations
make grants at set intervals (quarterly, semiannually, etc.), while others
operate under an annual cycle. |
| Funding
Document |
The recommendation made by the
program officer, usually to the officers or the Board of a foundation, to
fund a grant request. |
| Funding
Priorities |
The defining of types of activities
a foundation is interested in funding. These are generally set by an assessment
of community needs and a selection of goals that can reasonably be accomplished
with a foundation's resources. |
| Funding
Round |
A chronological pattern of making
grants, reviewing proposals, and grantee notification. Some foundations
make grants at set intervals (quarterly, semi-annually, etc.) while others
operate under a continuous cycle. |
| Fundraising |
The process of securing additional
income through donations to support charitable work. |
| Fundraising
Committee |
This committee plans and implements
the organization's fundraising program with professional staff. The Fundraising
Committee leads the Board's participation in resource development and fundraising
and familiarize other board members with fundraising skills. |
| Fundraising
Counsel |
An individual operating as an
independent, or a firm organized specifically for the purpose of counseling
charitable institutions in all aspects of fundraising. |
| Fundraising
Executive |
An individual employed by an institution
or organization to provide direction, counsel, and management of its fundraising
operations.
|
| Future
Interest |
A gift tax term describing interests
which individuals give to donees but which the donees will not possess for
a year or more. See the example under present interest. The gift tax annual
exclusion is not available for gifts of future interests. |
|
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.
|
