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Non for Profit Glossary

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Named Fund A fund established by, or named for, an individual, family, corporation or other group to carry out the charitable interests of the donor(s) or deceased/honoree.  
Narrowcasting Involves directing messages to a more highly differentiated and narrowly defined marketing niche. This occurs through very selective buying in mass media and increased use of specialized or targeted media. Narrowcasting is synonymous with direct marketing (DM) and specialty advertising.
National Change of Address (NCOA) A postal computer program that tracks changes of address.
National Survey on Giving, Volunteering and Participating The NSGVP is a comprehensive national study which shows who Canada's donors and volunteers are, how Canadians give and volunteer, which organizations they support, and their motivations for giving and volunteering. It is a joint project of the Canadian Center for Philanthropy, Canadian Heritage, Human Resources Development Canada, Volunteer Canada, Health Canada, Statistics Canada, and the Kahanoff Foundation's Non-profit Sector Research Initiative.
Nationalism Favoritism of the interests of people from one nation over those from others.
Natural Supports Supports provided to an employee with a disability from supervisors and co-workers. These are particularly effective because they enhance the social integration of the employee with a disability with his or her co-workers and supervisor. In addition, natural supports are more permanent, part of the workplace and more readily available than paid job coaches, thereby facilitating long-term job retention.
Nav Bar or Navigation The set of directional tools presented on a Web site, or the hyperlinked options that when clicked on take you to other sections of the site. The names on a nav bar are usually determined by the titles of the sections within a given site.
Navigate The act of moving around the Web by clicking on hypertext links (or paths) that take you from one Web page to another.
Needs In fundraising terms, refers specifically to the institution's dollar requirements that can constitute objectives, for an intensive campaign or for a continuing fund development program.  
Needs Assessment An analysis that studies the needs of a specific group and presents the results in a written statement detailing those needs. It also identifies the actions required to fulfill these needs, for the purpose of program development and implementation.
Negligence Failure to exercise the care toward others that a reasonable or prudent person would do in the circumstances, or taking action which a reasonable person would not.
Negotiated Service Agreement An organization can negotiate with the USPS for a special rate based on how the organization can prepare their mailing to make life easier for the Postal Service, thereby saving the Postal Service money.
Negotiation The process of discussion and give-and-take between two or more disputants who seek to find a solution to a common problem.
Net Assets Excess of the value of securities owned, cash, receivables, and other assets over the liabilities of the organization.  
Net Income Excess or deficit of total revenues and gains compared with total expenses and losses for an accounting period.  
Network Individuals or organizations who share information, ideas, resources or goals to accomplish individual or group goals.
Network Computing A collection of two or more computers and associated devices that are linked together with communications equipment. Once connected, each part of the network can share the software, hardware, and information contained in the other parts.
Networking Exchanging information for mutual benefit.
New Grantmaker Organization or corporation entering into the field of grantmaking or corporate giving.
News Conference An event where people make themselves available in a formal manner to reporters who wish to question them.
News Feed A grouping of syndicated or network news reports and video news releases (VNR) story packages sent via satellite to affiliates for airing and editing as the recipients see fit.
News Feed Electronically transmitted boradcast information.
Newsgroups A forum for sharing information that allows users to post messages and reply to other users.
Newsreader A program that lets you read, download, and reply to the newsgroup messages you want.
NIC Network Interface Card. An adapter card that physically connects a computer to a network cable. Pronounced "nick".
NICRUT Net Income Charitable Remainder Unitrust.  
NIMCRUT Acronym for Net Income Charitable Remainder Unitrust with Makeup Provisions. Example: A charitable remainder unitrust which calls for payment to the recipient of 5% of the annual value of the trust's assets but not more than the actual net income of the trust, except that in any year in which net income exceeds 5% of the trust's value for that year, the trustee must distribute that excess to makeup deficits from years in which the net income was less than the 5% of the value.
Noise Confusion caused by too many messages trying to be delivered at one time.
Nominating Committee Responsible for the nominations of future board members. This committee evaluates the board's composition and identifies needs. The Nominating Committee then compiles a list of names who fit the needs of the board and who can assist in the achievement of the organization's strategic plan. The Chair of the Nominating Committee should have a broad knowledge of the community to reach out to appropriate people to fill board positions.
Nominations Presidential appointments to office subject to Senate confirmation.
Non Endowed Fund In contrast to endowed funds that can only make grants from income earned, non endowed funds can be used entirely for grants, including cash from the principal. Donors often extend the life of the fund through additional gifts and selected grantmaking, as in the case of a donor advised fund.  
Non-Discretionary Fund Funds given to support a particular organization selected by the donor at the time of the gift.  
Non-Governmental Organization (NGO) The United Nations' term for a nonprofit organization, which is not fully funded or controlled by government and which is promoting human well being on a not-for-profit basis. When it exists in only one country, it will be considered as a national NGO, and when it exists in a number of countries in the Region it will be considered as a regional NGO. The organization should have a legally established constitution, a clear purpose and visible activities with a governing body, which has the authority to speak for its members. It may or may not be affiliated to an international organization.
Nongermane Amendment An amendment that would add new and different subject matter to, or may be irrelevant to, the bill or other measure it seeks to amend.  
Nonparticipant Observer A person whose role is clearly defined to project participants and project personnel as an outside observer or onlooker.
Nonpartisan Analysis, Study or Research An exception to the IRS definition of lobbying contained in section 501(h), it includes analysis, study or research that addresses both sides of an issue and is distributed to people on both sides of the issue.
Nonprofit Organizations which have tax-exempt status under Internal Revenue Code Section 501(c)(3) but are not private foundations under Internal Revenue Code Section 509 or else they are among those rare "operating" private foundations (private foundations who implement programs similar to public charities). These organizations are tax-exempt and contributions to them are tax deductible under such Internal Revenue Code Sections as 170, 642, 2055, and 2522.  
Nonprofit Dynamics The interactions and methods of nonprofit operations.
Nonprofit Life Stages Various phases of nonprofit development, from startup, to growth, to dissolution.
Nonprofit Organization Organizations that have tax-exempt status under Internal Revenue Code Section 501(c)(3) but are not private foundations under Internal Revenue Code Section 509. These organizations are tax exempt and contributions to them are tax deductible under such Internal Revenue Code Sections as 170, 642, 2055, and 2522. A nonprofit is governed by a volunteer board of directors, operated for public benefit, and whose business is not conducted for profit. Organizations of this type are said to belong to the nonprofit or third sector. They are neither government (public sector) nor business (private sector).  
Nonprofit Sector Those organizations that are private, nongovernmental and seek to serve the public good without the motivation of profit.  
Norm-Referenced Tests Tests that measure the relative performance of the individual or group by comparison with the performance of other individuals or groups taking the same test.
Normative Question A type of evaluation question requiring comparison between what is happening (the condition) to norms, expectations, and standards for what should be happening (the criterion).
Not-For-Profit Organization Organizations that have tax-exempt status under Internal Revenue Code Section 501(c)(3) but are not private foundations under Internal Revenue Code Section 509. These organizations are tax exempt and contributions to them are tax deductible under such Internal Revenue Code Sections as 170, 642, 2055, and 2522. A nonprofit is governed by a volunteer board of directors, operated for public benefit, and whose business is not conducted for profit. Organizations of this type are said to belong to the nonprofit or third sector. They are neither government (public sector) nor business (private sector).  
Noun Name of a person, place, thing, quality or action (words such as desk, computer, frustration, or technology).
NTFS New Technology File System. A file system designed for use specifically with the Windows operating system. It supports long file names, full security access control, file system recovery, extremely large storage media, and various features for the Windows Portable Operating System Interface.

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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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