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Non for Profit Glossary

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I-9 Form Form required of all employees to verify their U.S. citizenship, or if they are aliens, their eligibility for employment in accordance with the Immigration and Naturalization Act of 1986.  
I-Statements and You-Statements "I statements" state the way someone feels about a situation, while "you statements" are accusations that another person did something wrong. By stating problems in terms of one's own feelings (using I statements) instead of accusing the other person of causing the problem (as occurs with you-statements) defensiveness and hostility can be minimized and the chances of resolution improved.
I/O error Input Output Error. An acronym used as an expression by tech support personnel to disguise what they're really saying.
I/O port Input Output Port. Any socket in the back of a computer that you use to connect to another piece of hardware is called an I/O port.
ICANN Internet Corporation for Assigned Names and Numbers. This nonprofit corporation was formed to assume responsibility for the IP address space allocation, protocol parameter assignment, domain name system management, and root server system management functions.
Icon A small picture or image that represents an object, folder, or small program. Clicking or double-clicking icons launches programs, opens windows, and executes commands.
Identity Conflicts Conflicts that develop when a person or group feels that their sense of self--who one is--is threatened or denied legitimacy or respect. Religious, ethnic, and racial conflicts are examples of identity conflicts.
Identity Theft Crimes that range from stealing someone's social security number to open a credit card account, or concoct a phony persona(s), complete with credit reports and college degrees.
IEC Plan A work plan specifically for the information, education, and communication (IEC) component of the organization, usually for the period of one year.  
IEEE Institute of Electrical and Electronics Engineers. This nonprofit organization develops, defines, and reviews standards within the electronics and computer science industries. Pronounced "eye-triple-e".
Image The public perception of a company, product or a person and their values.
Image Map An image or graphic been coded to contain interactive areas. When it's clicked on, it launches another Web page or program.
Image Studies A commercial investigation into how the image of a company compares with that of its competitors.
Immediate Charitable Gift Annuity A charitable gift annuity which is to make its first payment within twelve months after the gift is set up.
Immediate Outcome The changes in program participants' knowledge, attitudes, and behavior that occur at certain times during program activities.  
Impact The fundamental intended or unintended change occurring in organizations, communities, or systems as a result of program activities within 7–10 years. The extent to which the program has made a long-term change in the program participants, or in broader social conditions.  
Impact Evaluation A type of outcome evaluation that focuses on the broad, long-term impacts or results of program activities.  
Impact Indicator A measure showing the long-term effect of the program activities on the overall population.
Impartiality Not prefering one position to another position. Approaching two arguments as equally valid.
Implementation The specific steps taken when attempting to reach a specific goal. The implementation phase occurs after goals have been set and a strategy has been agreed upon. Because it is a real world activity, care must be taken to observe how effective implementation is, and how well the participants (who may not have participated in the benchmarking process) are handling it. 
Implementation Evaluation Assessing program delivery (a subset of formative evaluation).  
Implementation Strategy The plan for development of a program and procedure for ensuring the fulfillment of intended functions or services.
Import The ability of one application to use data produced by another application.
Impoundments Any action taken by the executive branch that delays or precludes the obligation or expenditure of budget authority appropriated by Congress.
Impressionistic Evaluation A simple method of evaluation that primarily consists of a informed opinion by a knowledgeable observer with no quantifiable data.
Impressions The number of times an ad banner is requested by visitors' browsers, and presumably seen by the user. Guaranteed impressions are the minimum times an ad banner has the opportunity to be seen by visitors (as specified in the contract).
Impressions An online advertising term that refers to the number of times an ad banner is downloaded by users.
In-depth Interview A guided conversation between a skilled interviewer and an interviewee that seeks to maximize opportunities for the expression of a respondent’s feelings and ideas through the use of open-ended questions and a loosely structured interview guide.
In-Kind Contribution A donation of goods or services rather than cash or appreciated property.
In-kind Gifts Contributions of equipment, supplies, or other property as distinct from monetary grants.  
In-Kind Sponsorship The payment of a sponsorship fee in products or services, in lieu of cash. Perceived to be a contribution because of the term in-kind.
Inbox Refers to the area of your email program that holds incoming, new or unread email messages.
Incentive System A policy that rewards employees for excellent performance or special achievements and motivates them to meet their objectives and maintain program quality.
Incidental Benefit A right which a donor retains in his gift property that does not qualify as a partial interest but which the Internal Revenue Service feels is to insubstantial to justify disqualifying the deduction.
Income After Taxes Also known as After Tax Income for the most recent quarter, this is the money remaining after all expenses and taxes have been paid, but before any adjustments have been made.
Income Beneficiary An individual or entity who owns an income interest. The term is sometimes used to refer to the rights of a recipient of a charitable remainder trust, even though the recipient may receive more or less than the income.
Income Development Grants for Fundraising, marketing, and to expand audience base.
Income Elasticity of Demand The responsiveness of demand to a change in income.
Income Interest A right to income from a trust. It may be a right to all or part of the income, and it may be coupled with other rights.
Income Statement (IS) Summary of the effect of revenues and expenses over a period of time.  
Incompatible Interests Things that people want but cannot achieve simultaneously.
Incomplete Gift In federal tax law, a gift which can either be revoked or a gift which, even though irrevocable, would allow the donor to change the beneficiary. An incomplete may or may not qualify for a deduction, or it may qualify for one deduction and not for another.
Incorporate To form a legal corporation or business.  
Incremental Goal A specific goal with measurable results.
Independent Board Chair A board chair who meets the criteria for independent directors. It means that not only should the CEO not be the board chair, but neither should the former CEO, another company employee or anyone else with ties to the company.  
Independent Directors Directors whose only nontrivial professional, familial or financial connection to the corporation or its CEO is their directorship.
Independent Foundation A non-governmental, non-profit organization with funds (usually from a single source, such as an individual, family or corporation) managed by its own trustees or directors that was established to maintain or aid charitable activities serving the common welfare, primarily through grantmaking.
Independent Sector Nonprofit or tax-exempt organizations collectively that are specifically not associated with any government, government agency, or commercial enterprise. Also referred to as Third Sector, Nonprofit Sector, social sector, and civil society sector. Note: INDEPENDENT SECTOR is a coalition of foundations, corporations, and national nonprofit organizations that promotes the values of philanthropy, volunteerism, and nonprofit initiative. 
Index A file or directory on a server that usually contains information about the directory or Web site, such as access privileges, dates, and even a list of each additional index on the site.
Indicator Information that can be collected that would indicate the status of a program, its impacts, or outcomes.
Indicia Preprinted postage on a mail piece. An indicia may contain the organization's name and is used instead of a postage stamp or a meter stamp. It is also called a permit imprint.
Indicia Mark on an envelope indicating a nonprofit mailing permit for reduced rate bulk mailing; used in place of stamps or meters.
Indirect Benefit Results that are related to a program, but not its intended objectives or goals.
Indirect Costs Costs that have been incurred for common or joint objectives of the university and the sponsored program, and which, therefore, cannot be identified specifically in reference to a particular project, such as building operations and maintenance, laboratory space, library service, utilities, and administrative services.  
Indirect Service Provision of skills and/or work that support an agency in performing its functions or impacts issues of concern to the agency and the clients/community that it serves.
Individual Capacity The potential for acquiring skills and competencies through such means as self-study, on-the-job training, mentoring, coaching, and professional development activities.  
Individual Liability The extent to which an individual may be held responsible for personal or corporate actions, of which they were a part.
Individual Racism An individual's belief in the superiority of one's own group's physical, social, and cultural characteristics, and the inferiority of those of other groups. 
Individual with a Disability A person who has a physical or mental impairment that substantially limits one or more of that person's major life activities, has a record of such impairment, or who is regarded as having such an impairment.
Inferred Data Data that is collected about a market through market research and applied to everyone in that market.
Informal Interviews A method of informal market research that involves talking to individual customers during intermissions or at other appropriate times during their visit, or inviting groups of customers to participate in focus group discussions. When conducting these interviews, you'll want to have some specific questions in mind, but also be ready to pursue other ideas as they come up during the conversation.
Informal Training Training that occurs on the job and is often accomplished through personal instruction, guidance from a supervisor, or even by observing co-workers.
Information Flow Table A chart showing the types of information that will be collected, how the information will be collected and reported, who will collect it, to whom it will be submitted, how it will be used, and the level of detail needed. The purpose of the chart is to ensure an appropriate flow of information in the correct sequence and to communicate to staff how the information system functions.
Informative Advertising Advertising which primarily seeks to provide consumers with information about a product.
Infrared The range of invisible radiation wavelengths longer than the color red in the visible spectrum; used to transmit data.
Infrared Port A port that enables devices to exchange data without using cables.
Infrastructure The basic equipment and structure required for a particular system to function.
Inheritance Tax A tax which some states impose on beneficiaries of decedents' estates rather than on the estates themselves. Inheritance taxes are usually based on how much is received from decedents and by whom, rather than on the size of the estates.
Initial Gifts Contributions, usually from trustees or directors of an institution or agency, which serve to launch a campaign, giving it momentum at the outset and creating a nucleus fund.
Initiative The voter's power to adopt law or amend the Constitution by voting
Initiative-based Grantmaking A strategically-structured grants program based on applicants responding to a formal and well-defined Request for Proposals (RFP). Grants are awarded to programs that meet a relatively narrow set of foundation grantmaking priorities.
Injunction A court order directing a party to stop doing something.
Ink Refers to the space devoted to a company, its products or services in print media.
Innovation The creation of new approaches to solving social problems, or creating social opportunities.
Input The resources used in a program.
Input Indicator A measure of the amount of resources which are being used for a particular planned activity.
Inquiries Information requested about an institution’s offerings.
Instant Messaging A technology that gives users the ability to identify people online and to exchange messages with them in real time.  
Institution-Building The creation, development, and linkage of certain functions to accomplish specific tasks within institutions.
Institutional Foundation A charity that is not required to meet the public support test because it supports a public charity. To be a supporting organization, a charity must meet one of three complex legal tests that assure, at minimum, that the organization being supported has some influence over the actions of the supporting organization. Although a supporting organization may be formed to benefit any type of public charity, the use of this form is particularly common in connection with community foundations. Supporting organizations are distinguishable from donor advised funds because they are distinct legal entities.  
Institutional Racism Forms of racism that are structured into organizations or institutions. It occurs when organisations, institutions or governments discriminate, either deliberately or indirectly, against certain groups of people to limit their rights. 
Institutional Review Board A ten member body which reviews, approves or disapproves any research involving human subjects.
Institutional Support Grants to educational institutions or organizations to support a scholarship program, mainly for students at the undergraduate level; the donee institution then distributes the funds to individuals through their own programs.  
Institutionally Related Fund A device employed by some institutions, especially those that are publicly funded, to receive contributions from private sources via a legally constituted agency that is legally independent of the parent institution. 
Institutions Organizations run by professionals to provide their expertise to people with needs and deficits.
Instructional Systems Design The systematic use of principles of instruction to ensure that learners acquire the skills and knowledge essential for successful completion of performance goals.
Instrumental Outcome A measure or measures of phenomena directly related to program goals and objectives.
Insubstantial Part Test Requires that no substantial part of a charity’s activities be carrying on propaganda or otherwise attempting to influence legislation. Though the IRS reviews on a case-by-case basis and the review includes all activities on the organization, this has generally been interpreted as meaning no more than one to five per cent of an organization’s operating budget.
Insubstantial Right A right (or interest) which donors can retain in donated assets without having the I.R.S. treat the donations as split-interest gifts which do not qualify.
Insurable Interest That interest in a person's life which state law says that the purchaser of insurance must have at the time the policy is acquired in order for the beneficiary to be entitled to receive the proceeds of the policy at the insured's death. The purpose for this rule is to prevent people from gambling on the lives of others.
Insurance A contract binding the insurer to indemnify against losses due to specific events in exchange for premiums paid by the insured party.
Integrated Auxiliary of a Church Refers to a class of organizations that are related to a church or convention or association of churches, but are not those organizations themselves. To be considered an integrated auxiliary with the IRS, the organization must meet the following requirements: be affiliated with a church, convention, or association of churches; be described as a charitable organization and public charity according to IRS laws and regulations; and receive financial support primarily from internal church sources as opposed to public or governmental sources.
Integrative Power The power of social ties combined with the power of identity.
Integrative System The system of social bonds that hold people together in groups.
Intended Results Include all of a program’s desired results: outputs, outcomes, and impacts.
Inter Vivos Something done during life.
Interdependent Two-way sharing where each party brings something to the table. This is the most common method of community capacity-building.
Interest The underlying desires and concerns that motivate people to take a position. While their position is what they say they want, their interests are the reasons why they take that position.
Interest The return earned on an investment.
Interest Groups Also called advocacy groups, these are groups of people who join together to work for a common cause.
Interest Limitation A term used for the sake of analyzing the tax deduction aspects of charitable gifts.
Interest-Based Problem Solving Defines problems in terms of interests (not positions) and works to reconcile the interests to obtain a mutually-satisfactory solution.
Intergenerational Program Programs which bring together participants of different ages. While applicable to relationships between any two generations, the term is generally used to connote relationships between children/adolescents and senior adults.
Intermediaries Firms which act as a link between producers and consumers in a channel of distribution.
Intermediate Sanctions Penalty taxes applied to disqualified persons that receive an excessive benefit from financial transactions with the organization. An excessive benefit may result from overcompensation for services or from other transactions such as charging excessive rent on property rented to the organization. Unlike private foundations, public charities are not barred from engaging in financial transactions with disqualified persons as long as the transaction is fair to the charity. Penalty taxes also may apply to organization managers, such as the Board, that knowingly approve an excess benefit transaction.  
Internal Analysis Evaluating strengths, weaknesses, opportunities and threats in a specific organization.  
Internal Benchmarking The process of looking inside an organization at its historical performance, and projecting future goals based on that track record. Internal benchmarking does not explain how to meet those goals or increase performance.  
Internal Control Process designed to provide reasonable assurance regarding achievement of various management objectives such as the reliability of financial reports.
Internal Coordination The logical organization of and communication about activities within an organization, such that all staff members are aware of the roles and responsibilities of each department and the interaction between departments.
Internal Evaluator A staff member or unit from the organization within which the object of the evaluation is housed.
Internal Monitoring An active monitoring process using systemic and non-systemic data that provides performance information for organization management and decision-making.
Internal Revenue Service (IRS) The federal agency with responsibility for regulating foundations and their financial activities.
Internal Validity The extent to which the causes of an effect are established by an inquiry.  
Internal Validity Threat Factors other than program participation that may affect the results or findings.
International Accounting Standard Financial reporting standards created by the International Accounting Standards Committee in an effort to harmonize various practices across the globe.
International Grantmaking Focusing grantmaking priorities on international organizations, generally in the developing world, or on organizations that serve the developing world.
International Personnel Management Association (IPMA) IPMA is a nonprofit membership organization for agencies and individuals in the public sector human resources field.
Internet The combination of countless networks and computers across the world that allow millions of people to share information.
Internet Account An account that allows you to access the Internet, browse the Web, send and receive e-mail, download files, and do a variety of other things online.
Internet Backbone A superfast network spanning the world from one major metropolitan area to another provided by a handful of national Internet service providers.
Internet Criminal History Access Tool (ICHAT) The internet access service to Michigan criminal conviction records provided by the Michigan State Police. A tool to assist with background checks
Internship Funds Usually indicates funds awarded to an institution or organization to support an internship program.
Interpersonal Skills The ability to communicate effectively in verbal and nonverbal ways.
Interstate A decedent who died owning assets in his or her own name but without a will (or, as an adjective, of or having to do with such a decedent). Probate courts, and the administrators they appoint, administer interstate estates and distribute the assets pursuant to state laws. Those laws make no provision for gifts to nonprofits.
Interview A meeting arranged to assess the qualifications of an applicant.
Interviews Telephone or face-to-face discussions with an individual respondent or a group of people. Generally interviews provide an opportunity to probe and explore responses and provide a better quality of responses, though they contain less objective information. Also, in the right circumstances (where trust and anonymity are established) interviews are useful to collect more sensitive information that respondents may not wish to write down.  
Intestate Without a will.
Intolerance The unwillingness to accept the legitimacy of another person, group, or idea that differs from one's own.
Intra-case Analysis Writing a case study for each person or unit studied.
Intra-Office The common area between departments, sections, etc. for corridors, aisles, or walkways.
Intractable Conflicts Refers to conflicts that go on for a long time, resisting most (if not all) attempts to resolve them. Typically they involve fundamental value disagreements, high stakes distributional questions, domination issues, and/or denied human needs - all of which are non-negotiable problems, and will often involve unavoidable win-lose situations as well.
Intranet A site used to provide private company information to a select group of people, typically their employees. It requires the use of a password to access the information.
Introductory Phrase A group of words that cannot stand alone found at the beginning of a sentence.
Inventory The quantity of goods and materials on hand.
Inverted Pyramid A method of writing that begins with the main story idea and then works it's way down to the little details.
Investment Consultants Advisors who aid in the investment decisions of individuals and financial committees and officers of institutions. Investment consultants provide information and make recommendations about asset allocation, manager structure, manager review and portfolio performance.
Investment in the Contract A term used in making calculations for charitable gift annuities. Recall that charitable gift annuities are bargain sales. Investment in the contract refers to the sale portion of charitable gift annuities. The sale portion of a charitable gift annuity is the present value of the annuity based on the life expectancy (or expected return multiple, in the case of annuities) of the annuitants using the Internal Revenue Service's assumptions for earnest rates (revised monthly).
Investment Manager An individual, firm or committee responsible for making day-to-day decisions to buy, hold, or sell assets. Also known as money managers or investment advisors.
IP Internet Protocol. The Internet protocol defines how information gets passed between systems across the Internet. 
IP address Internet Protocol Address. A unique string of numbers that identifies a computer on the Internet. These numbers are usually shown in groups separated by periods, like this: 123.123.23.2. All resources on the Internet must have an IP address. 
Irrevocable Something that cannot be revoked or changed.
Irrevocable Trusts A gift in trust that cannot be rescinded. For example, Charitable Remainder Unitrusts and Charitable Remainder Annuity Trusts. While the principal of these trusts cannot be withdrawn, there are additional benefits to the donor through immediate income tax deductions and fund management. 
IRS Form 5768 The first step in electing to be governed by the 501(h) expenditure test. 
ISP Internet Service Provider. Act as your user-friendly front end to all that the Internet offers. Most have a network of servers, routers, and modems attached to a permanent, high-speed Internet "backbone" connection. Subscribers can dial into the local network to gain Internet access.  
Issue Identification The process of analyzing issues and choosing which issues are appropriate for action by an organization.

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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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