|
|
| Gantt
Chart |
The summary of a work plan, presented
in the form of a chart showing the major activities planned in their chronological
sequence, as well as the week or month in which they will be conducted,
and the person responsible for carrying them out. This chart often includes
a list of resources that will be necessary to carry out the activities. |
| Gap
Analysis |
An evaluation of differences between
the organization's current position, and its desired future. Gap analysis
results in the development of specific strategies and allocation of resources
to close the gap. |
| Gateway |
A program or piece of hardware
that passes data between networks. Most often seen when logging onto a Web
site or when sending email between different servers.
|
| Gen
X |
A market research term used in
generational marketing, short for "Generation X". The term describes the
segment of the current population born between 1965 and 1978.
|
| Gen
Y |
Generation Y - "Born during a
baby bulge that demographers locate between 1979 and 1994, they are as young
as five and as old as 20, with the largest slice still a decade away from
adolescence. And at 60 million strong, more than three times the size of
Generation X, they're the biggest thing to hit the American scene since
the 72 million baby boomers. Still too young to have forged a name for themselves,
they go by a host of taglines: Generation Y, Echo Boomers, or Millennium
Generation."
|
| General
Educational Diploma (GED) |
The high school equivalency certificate,
generally recognized as equal to a high school diploma. |
| General
Gifts |
Final 5 to 20% of funds raised
through a multitude of gifts from constituencies or through a wrap-up mail
campaign.
|
| General
Purpose Foundation |
An independent private foundation
that awards grants in many different fields of interest. |
| General
Support Awards |
Grants for constructing, renovating,
remodeling, or rehabilitating property. |
| General
Support Grant |
A grant made to further the general
purpose or work of an organization, rather than for a specific purpose or
project. |
| Generalizability |
The appropriateness of using results
from one context or purpose in another context or for another purpose. |
| Generally
Accepted Accounting Principles (GAAP) |
Conventions, rules, and procedures
necessary to define accepted accounting practices at a particular time.
The highest level of such principles are set by the financial accounting
standards board (FASB). |
| Generation-Skipping
Transfer Tax |
A tax designed to curtail the
estate tax savings that could result when parents would leave their assets
to grandchildren or even younger generations rather than to children.
|
| Generational
Marketing |
A strategic business perspective
that studies effects on members of the same generation - people linked through
the shared life experiences of their formative years - things like pop culture,
economic conditions, world events, natural disasters, heroes, villains,
politics, and technology.
|
| Generic
Benchmarking |
A type of benchmarking methodology
that compares one business process at several companies that may or may
not be in the same industry. |
| Germane |
Pertaining to the subject matter
of the measure, bill, or amendment at hand. |
| GIF |
Graphics Interchange Format. This
compact file format is ideal for graphics that use only a few colors, and
it was once the most popular format for online color photos. GIF images
are limited to 256 colors, where JPEGs can contain up to 16 million colors--and
they can look almost as good as a photograph.
|
| Gift
Acceptance Committee |
A committee of your planned giving
organization to help protect both donors and your nonprofit through gift
acceptance guidelines. |
| Gift
Acceptance Guidelines |
Guidelines, policies, or procedures
to help avoid accepting planned gifts which might result in undue expense
for your nonprofit. |
| Gift
Annuity |
A fixed sum of money paid at specific
time intervals by a charity to a donor or another designated beneficiary,
or both, as stipulated in a contract between the parties involved.
|
| Gift
In-Kind |
A donation of goods or services
rather than cash or appreciated property. |
| Gift
of Home |
Through this gift the donor retains
use of the property for his/her lifetime. The federal tax deduction will
be based on the present value, figured on the prospective years of using
the property before it goes to the charity. |
| Gift
Range Chart |
A chart of gifts that enables
campaign leaders to know, in advance of a campaign, the size and number
of gifts that are likely to be needed at each level of giving in order to
achieve the campaign goal. The chart focuses the attention of campaign leaders
on the sequence of gifts that will be needed. |
| Gift
Range Table |
A chart illustrating the projected
number and size of gifts needed to achieve a certain fundraising goal. |
| Gift
Recording |
Process of registering information
pertinent to all gifts received, i.e., name, address of donor, amount of
gift, terms of payment if pledge, purpose, etc.
|
| Gift
Tax |
A tax imposed on gifts made during
life. The manner of imposition is virtually the same as for the estate tax
but taking into account such things as the fact that a living person can
make gifts many times over many years, but an estate tax is only imposed
once. The unified transfer tax credit is available for gift taxes as well
as for estate taxes. Some states also impose gift taxes; check the law of
your own state.
|
| Gifts |
The skills, abilities, resources,
qualities, knowledge or interests that people have and are willing to share
with others.
|
| Gigabit |
A unit of measurement describing
data transfer rates that move approximately 1 billion bits. When used as
a unit of measurement describing data storage, it is equal to 1,024 megabits.
|
| Gigabyte |
A unit of measurement approximately
equal to 1 billion bytes. A gigabyte is used to quantify memory or disk
capacity.
|
| GIS
(Geographic Information Systems) |
A program used for mapping out
community-specific issues. This program helps the organizations in the area
to know how and where to target their services most effectively. |
| Giving
Circles |
Giving circles vary in structure,
size, and charitable focus. A giving circle is generally a pooled fund established
by more than one donor for the purpose of joint-decision grantmaking. |
| Giving
Formulas |
Systems, based on past performance
or other criteria, of determining what donors might be expected to contribute
to a campaign or development program.
|
| Giving
History |
The overall picture of the types
of projects and programs that a donor has supported historically. The past
record may include areas of interest, geographic locations, dollar amount
of funding or kinds of organizations supported. |
| Giving
Pattern |
The overall picture of the types
of projects and programs that a donor has supported historically. The past
record may include areas of interest, geographic locations, dollar amount
of funding or kinds of organizations supported. |
| Global
Benchmarking |
A variation of strategic benchmarking,
using benchmarking data and partners in countries other than the one you
live in. |
| Goal |
A focus of accomplishment supported
by a series of objectives needed to realize it or a broadly-stated subsidiary
result. |
| Going
Concern Principle |
The assumption that an entity
will always be expected to continue indefinitely. |
| Golden
Handshake |
A clause in an executive employment
contract that provides the executive with a lucrative severance package
in the event of their termination. May include a continuation of salary,
bonus and/or certain benefits and perquisites, as well as accelerated vesting
of stock options. |
| Golden
Hello |
A cash payment or other remuneration
paid to a new executive as an incentive to join a company. |
| Golden
Parachute |
A clause in an executive employment
contract providing the executive with a lucrative severance package in the
event of their termination. May include a continuation of salary, bonus
and/or certain benefits and perquisites, as well as accelerated vesting
of stock options. |
| Goodwill |
The reputation of a business and
its trade connections. |
| Governance |
The structure and policies for
decision making which include board, staff, and constituents. Governance,
in the nonprofit sector, refers to the actions of the board of directors
of an organization with respect to establishing and monitoring the long-term
direction of that organization. |
| Governance
Models |
The structure the board chooses
to best accomplish its responsibilities and mission.
|
| Governing
Board |
The legally-required governance
body that creates the vision, mission, values, and policies for the organization
and makes sure that they are properly understood, followed and implemented.
Also, financial oversight is one of the key responsibilities of all nonprofit
boards.
|
| Governing
Instrument Language |
Language which the tax law requires
be included in some documents before the legal fictions those documents
create qualify for their tax benefits.
|
| Graffiti |
Handwriting recognition software
used in popular PDAs to give users greater speed in recording information.
|
| Grammar |
Rules of a language governing
sounds, words, sentences, and other elements, as well as their combination
and interpretation. |
| Grandfather
Clause |
A provision exempting persons
or other entities already engaged in an activity from new rules or legislation
affecting that activity. Grandfather clauses are sometimes added to legislation
to avoid antagonizing groups with established interests in the activities
affected.
|
| Grant |
An award of funds to an organization
or individual to undertake charitable activities. |
| Grant
Agreement |
A legally binding written understanding
between the grantor and grantee specifying terms for a grant's expenditure
and reporting. Foundations may include boilerplate language that prohibits
grantees from engaging in lobbying or other advocacy activities. |
| Grant
Cycle |
The schedule of when grant applications
are reviewed, awards are announced and evaluations are due. |
| Grant
Guidelines |
A statement of a foundation’s
goals, priorities, criteria, and procedures for applying for a grant. |
| Grant
Monitoring |
The ongoing assessment of the
progress of the activities funded by a donor, with the objective of determining
if the terms and conditions of the grant are being met and if the goal of
the grant is likely to be achieved. |
| Grant
Recommendation |
The written analysis made by the
program officer, usually to the officers or the Board of a foundation, of
a grant request.
|
| Grant
Restrictions |
Funder specifications on how organizations
may use the grant funds. |
| Grantee |
The individual or organization
that receives a grant. |
| Grantee
Financial Report |
A report detailing how grant funds
were used by an organization. Many corporate grantmakers require this kind
of report from grantees. A financial report generally includes a listing
of all expenditures from grant funds as well as an overall organizational
financial report covering revenue and expenses, assets and liabilities.
|
| Grantee
Relationship |
strategic bridge between foundations
and grantees, over which money, lessons learned, and ultimately social change
must pass. |
| Grantmaker |
Individual or organization that
makes a grant. |
| Grantmaker
Role |
For institutions: the nongovernmental,
nonprofit supportive role played by foundations in the development and operation
of nonprofit organizations. For individuals: the value added to a grant
during the process of proposal review, managing the funded projects, and
disseminating outcomes to audiences that would benefit from learning about
them. |
| Grantmaking
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. |
| Grantor |
The individual or organization
that makes a grant. |
| Grantor
Trust |
A trust where all or part of the
trustees earnings are taxable to the trustor or some other person who does
not necessarily actually receive the income under Internal Revenue Code
Sections 671-679. |
| Grants
Lists |
Reports issued yearly to provide
applicants, prospective applicants, (and for community foundations, donors
and prospective donors), and others with information about the grants that
the foundation has made from its endowment and from donor funds. |
| Grants
to Individuals |
These awards are given directly
to individuals, not through other nonprofit organizations. Many foundations
specifically exclude grantmaking to individuals. In order to make grants
to individuals, a private foundation must have a program that has received
formal IRS approval. |
| Grants-in-Aid |
Payments by the federal government
to states, local governments, or individuals in support of specified programs,
services, or activities.
|
| Grantsmanship |
The act or skill of writing proposals
to obtain grant money from foundations or donors. |
| Grassroots |
Individuals or society at a local
level.
|
| Grassroots
Fundraising |
Efforts to raise money from individuals
or groups from the local community on a broad basis. Usually an organization’s
own constituents — people who live in the neighborhood served or clients
of the agency’s services — are the sources of these funds. Grassroots fundraising
activities include membership drives, raffles, auctions, benefits, and a
range of other activities. |
| Grassroots
Lobbying |
Communications that attempt to
influence legislation by urging the general public to influence legislators.
In order to constitute grass roots lobbying, a communication generally must
refer to specific legislation, reflect a view on that legislation, and encourage
the recipient to take a lobbying action. |
| Green
Book |
A green binder that you can obtain
through the Committee on Gift Annuities. It is entitled Tax Implications
of an Annuity Gift. You can calculate investment in the contract, exclusion
ratio, and present values of tax deductions using the worksheets and tables
in the binder, provided that you also have the federal mid-term interest
rate for the month of the gift (and the two preceding months) and IRS Publication
1457. The Green Book does not contain the Uniform Gift Annuity Rates. |
| Grievance
Policy |
The standard policy, usually stated
in a personnel manual, describing the formal procedure through which employee
complaints are submitted, processed, and resolved. |
| Gross
Income |
All income from whatever source,
except for certain specific and very limited exclusions.
|
| Group
Address |
A designated group or team workspace
for a specified amount of time.
|
| Group
Dynamics |
Understanding the relationships
among people in groups and how groups begin, operate and end. |
| GUI |
Graphical User Interface. A GUI
should provide an attractive and easy-to-use interface between a computer
user and an application. Pronounced "gooey".
|
| Guidelines |
A statement of a foundation's
goals, priorities, criteria and procedures for applying for a grant. |
|
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.
|
