|
|
| Race |
A subgroup of people possessing
a definite combination of physical characteristics, of genetic origin, the
combination of which distinguishes the subgroup from other subgroup by varying
degrees.
|
| Racism |
The subordination of one group
by another based on race. |
| RAID |
Redundant Array of Inexpensive
(or Independent) Disks. A RAID provides convenient, low-cost, and highly
reliable storage by saving data on more than one disk simultaneously.
|
| RAM |
Random Access Memory. Hardware
inside a computer that retains memory on a short-term basis and stores information
while you work. |
| Ranking
Minority Member |
The highest ranking (and usually
longest serving) minority member of a committee or subcommittee. Senators
may not serve as ranking minority member on more than one standing committee.
|
| Rapid
Assessment |
A mini-survey of a program or
component of a program, which uses a small, reliable sample, is short in
duration and examines a small, select set of variables.
|
| Rating |
An evaluation or "guess-timate"
of a prospective contributor's ability to contribute. The rating becomes
an asking figure for the solicitor to suggest in requesting a contribution
or pledge.
|
| Rating
Scale |
A scale based on descriptive words
or phrases that indicate performance levels. Qualities of a performance
are described in order to designate a level of achievement. The scale may
be used with rubrics or descriptions of each level of performance. |
| Readily
Achievable |
Easy to accomplish and carry out
with little difficulty or expense. In determining whether an action is readily
achievable, factors to be considered include: nature and cost of the action;
overall financial resources and the effects on expenses and resources; legitimate
safety requirements; impact on the operation of a site and, if applicable,
overall financial resources, size and type of operation of any parent corporation
or entity. |
| Real
Estate |
Land and things permanently affixed
to land that cannot be removed without damage either to them or to the land.
Examples: Raw ground, buildings (other than such things as mobile homes)
and their fixtures, minerals in place, air space over real estate, growing
crops, etc. Also termed as Real Property. |
| Reapportionment |
Realigning districts in the state
for purposes of electing representatives to the State Legislature and the
U.S. Congress
|
| Reasonable
Accommodation |
(1) Modification or adjustment
to a job application process that enables a qualified applicant with a disability
to be considered for the position they desire; (2) modifications or adjustments
to the work environment, or to the manner or circumstances under which the
position held or desired is customarily performed, that enables qualified
individuals with disabilities to perform the essential functions of that
position; or (3) modifications or adjustments that enable a covered entity's
employee with a disability to enjoy equal benefits and privileges of employment
as other similarly situated employees without disabilities.
|
| Reboot |
The process of restarting a computer.
A cold reboot involves turning the power off and then back on. A warm reboot
uses the restart button.
|
| Receipts |
Collections from the public and
from payments by participants in certain social insurance and other Federal
programs. These collections consist primarily of tax revenues and social
insurance premiums, but also include receipts from court fines, certain
fees, and deposits of earnings by the Federal Reserve System.
|
| Receivable
Turnover, TTM |
This is the ratio of Total Revenue
for the trailing twelve months divided by Average Accounts Receivables.
Average Receivables is calculated by adding the Accounts Receivables for
the 5 most recent quarters and dividing by 5.
|
| Receivables |
Represents money owed to the company
by customers for goods sold or services rendered, but not yet collected.
This includes the trade receivables, finance receivables, and sales receivables.
|
| Recency |
A key data point of purchase history,
tracking when a customer last made a purchase. People tend to be most responsive
to solicitations when they have just responded to a previous solicitation.
|
| Recess |
A temporary interruption of the
Senate's (or a committee's) business. Generally, the Senate recesses (rather
than adjourns) at the end of each calendar day. Distinguished from adjournment,
a recess does not interrupt unfinished business. The rules in each house
set forth certain matters to be taken up and disposed of at the beginning
of each legislative day.
|
| Recipient |
A person or entity who receives
the amounts that a charitable remainder trust is required to pay during
the term of the trust when non-charities are allowed to be beneficiaries
(generally, at the end of that term the trust terminates and pays its assets
to nonprofits.) Only if charitable remainder trusts are solely for a fixed
term of years can recipients be other than individuals.
|
| Reciprocal
Link |
A link placed on your Web site
to return the favor of having another site link to yours.
|
| Reciprocity |
An exchange/interchange where
each party to exchange benefits.
|
| Recognition |
Formal or informal acknowledgment
of a gift or contributed services, an event, communication, or significant
item honoring a gift or a service. |
| Recognition |
The power of recognition of a
member is lodged in the Speaker of the House, or the chairman of the Committee
of the Whole, and the presiding officer of the Senate. The presiding officer
names the member who will speak first when two or more members simultaneously
request recognition.
|
| Recommit
to Committee |
A motion, made on the floor after
a bill has been debated, to return it to the committee that reported it.
If approved, recommital usually is considered a deathblow to the bill.
|
| Recorded
Vote |
A vote upon which each member’s
stand is individually made known. In the Senate, this is accomplished through
a roll call of the entire membership, to which each senator on the floor
must answer "yea," "nay" or, if he/she does not wish to vote, "present."
Since January 1973, the House has used an electronic voting system for recorded
votes, including those formerly taken by roll calls.
|
| Records |
Those documents that organizations
are legally obligated to have on hand for purposes of financial audits,
certification, and regulation compliance. |
| Recruitment |
The process of seeking out potential
new employees.
|
| Recruitment |
An ongoing process of securing
individuals to do the assignments that you have identified for volunteers
within your agency or organization. These assignments can be individual
or group activities; direct or indirect service positions; committee or
advisory board task; fundraising assignments or advocacy efforts. |
| Recycling
Existing Data |
Using previously collected data
as part of an evaluation. This can prevent collection of duplicate data
sets.
|
| Red
Book |
A red binder that you can obtain
through the Committee on Gift Annuities. It is entitled Guide for Computing
the Federal Tax Implications of Property Transfers Subject to Life Income
Agreements under Pooled Income Funds. You can calculate present values of
tax deductions for gifts to pooled income funds using the worksheets in
the binder, provided that you also have the yearly return rate for the fund
and IRS Publication 1457. The Red Book also contains sample documents for
a pooled income fund and contribution transfer agreements. |
| Redirect |
Most often used when a Web site
changes its domain name, instead of simply taking down the old site, it
may leave a page on the server that says "Our name has changed. Please update
your bookmarks. If the new homepage doesn't appear within the next ten seconds,
click here." If your browser is fairly recent, it will automatically redirect
you to the new page.
|
| Reengineering |
The most dramatic of all process
overhauls, the reengineering process seeks to completely redesign an entire
process or system, in order to achieve a breakthrough in their goals or
performance. |
| Referral |
After a bill or resolution is
introduced, it is normally referred to the committee having jurisdiction
over the subject of the bill. In the Senate, referrals are generally made
to the committee with jurisdiction over the predominant subject matter in
the bill or resolution, but measures may be referred to more than one committee
by unanimous consent.
|
| Reflection |
Contemplation and consideration
regarding the significance of the community service work performed; evaluation
of the value and meaning of the specific community service as it relates
to a larger context. Reflection can take place on an individual or group
basis and connect community service to one's community, one's values and
the impact it has on both the individual performing the work, as well as
the larger society. |
| Reformat |
The process of having to format
something all over again. |
| Reformation |
With regard to split-interest
trusts, this refers to the process to correct those trusts so that they
will qualify for tax exemption as well as tax deductions. In the first years
of the Tax Reform Act of 1969, there were no statutory rules permitting
reformation of these trusts. As Congress began to realize the complexity
of these trusts, it created a few limited opportunities for reformation.
Then, the Tax Reform Act of 1984 made some of the rules permanent in Internal
Revenue Code Sections 170(f)(7), 2055(e)(3), and 2522(c)(4). The criteria
for reformation, including deadlines, are very strict. |
| Reframing |
The process of redefining a situation
- seeing a conflict in a new way, based on input from other people who define
the situation differently than you do. |
| Refresher
Training |
Periodic training given to staff
or the Board for the purpose of reinforcing skills or to introduce new concepts
or techniques. |
| Regional
Associations |
Intermediary organizations that
provide services to a common type of organization in a defined region. Regional
Associations generally provide services such as technical assistance, professional
development opportunities and networking. |
| Regional
Associations of Grantmakers |
Membership organizations for foundations
that provide their members with education, networking, and services, and
represent the interests and concerns of foundations with policymakers.
|
| Registry |
A place that stores system configuration
details so that Windows looks and behaves just as you want it to. The Registry
stores user profile information such as wallpaper, color schemes, and desktop
arrangements.
|
| Regulation
A |
U.S. Treasury Department official
interpretation of a federal tax law. Regulations are very much longer and
more detailed than the tax laws themselves. They often contain provisions
not found in the laws. Example: Regulations under Internal Revenue Code
Section 664 allow trustors of charitable remainder trusts to avoid gift
tax liability by retaining power to revoke some recipients' rights. Taxpayers
are obligated to abide by regulations unless courts hold the regulations
to be invalid.
|
| Related
Business |
(a) A charitable activity, that
is, one that directly accomplishes the charitable purposes set out in the
charity's governing documents, or (b) A business carried on by the charity
in which substantially all the employees are not remunerated. |
| Related
Use |
A use related to the purpose for
which a nonprofit received its tax-exempt status. Donors who give long-term
capital gain tangible personal property to nonprofits for a "related use"
can deduct the full fair market value of those gifts. Otherwise, under the
value limitation, they must reduce their deductions by the amount of appreciation
contained in the gift assets. Example: Donor D gave a Zuni Indian hand-crafted
silver belt to nonprofit N. N is a hospital. D bought the belt for $10,000
as an investment ten years ago. The belt has a value of $50,000. D will
be able to claim a charitable income tax deduction for only $10,000, unless
he can show some reasonable expectation that the hospital would use the
belt for a "related use." |
| Release |
A written agreement between two
persons, by which one agrees not to sue the other, or to abandon an existing
lawsuit, even if there is no basis for the lawsuit at the time the agreement
has been made. |
| Relevant |
Many unanimous consent agreements
require amendments to a specific bill or other measure to be relevant to
the measure.
|
| Relevant
range |
The range over which an assumed
cost relationship is valid for the normal operations of a firm.
|
| Relocation
Assistance |
Employer-provided assistance to
the family of a relocating employee.
|
| Remainder |
The rights to an asset that remain
after intervening estates have expired. Owners can separate remainders from
other rights in all sorts of assets using various vehicles. |
| Remainder
Beneficiary |
A beneficiary who
owns a remainder. |
| Remote |
A computer that is operated or
controlled from a distance.
|
| Remoteness
Test |
A requirement in the Internal
Revenue Code that says that no deduction will be allowed for a charitable
gift if the chance that a nonprofit will actually receive the gift is "not
so remote as to be negligible."' The Internal Revenue Service has said that
the chance must be less than 5%. This test has special application to charitable
remainder annuity trusts and requires a separate actuarial calculation from
the calculation to determine the deduction.
|
| Renewal |
The process of asking a donor
to give another gift, to renew their support of an organization. |
| Renovation
Grant |
Grants for constructing, renovating,
remodeling, or rehabilitating property. |
| Replacement
Costs |
The amount it would cost to replace
an asset at its current price.
|
| Reply
Device |
Otherwise known as the order form;
a well-crafted reply device helps the prospect immediately recognize the
offer and understand what action should be taken.
|
| Repositioning |
Chaning the placement of a company,
its products or services in a market category or in relation to its competition.
|
| Request
For Proposal |
When the government issues a new
contract or grant program, it sends out RFPs to agencies that might be qualified
to participate. The RFP lists project specifications and application procedures.
While a few foundations occasionally use RFPs in specific fields, most prefer
to consider proposals that are initiated by applicants. |
| Request
for Proposal (RFP) |
An invitation from a funder to
submit applications on a specified topic with specified purposes. |
| Request
for Technical Advice and Assistance |
An exception to the IRS definition
of lobbying contained in section 501(h), it is information requested via
a written request from the legislature, committee or subcommittee and the
testimony is shared with the entire requesting body.
|
| Rescind |
To nullify an action
|
| Rescission |
An item in an appropriations bill
rescinding or canceling budget authority previously appropriated but not
spent. Also, the repeal of a previous appropriation by Congress at the request
of the president. Under the 1974 budget act, however, unless Congress approves
a rescission requested by the president within 45 days of continuous session
after receipt of the proposal, the funds must be made available for obligation. |
| Research |
A systematic investigation, including
research development, testing and evaluation, designed to develop or to
contribute to generalized knowledge.
|
| Research
Funding |
A grant made for a specific and
clearly defined purpose, to test a hypothesis, or to undertake research
in a particular field. Research grants are generally made to the researcher's
academic institution, and directed toward the staff member concerned.
|
| Research
Funds |
Funds awarded to institutions
to cover costs of investigation and clinical trials. Research grants for
individuals are usually referred to as fellowships. |
| Research
Grants |
Grants awarded to institutions
to cover costs of investigation and clinical trials. Research grants for
individuals are usually referred to as fellowships. |
| Reserve
Fund |
A fund which planned gifts officers
and their committees and supervisors can use to assist in closing planned
gifts. |
| Resiliency |
A term referring to the ability
of young people to bounce back from adversity.
|
| Resolution |
A common computing term, it refers
to several things, but is used most often when referring to the number of
pixels and lines on the screen of a computer monitor.
|
| Resolution-Resistant
Conflict |
Conflicts that are highly difficult,
but not impossible, to resolve. |
| Resource
and Referral for Care |
This can be for children, elders
or adoption and is a contract for personalized consultation, consumer education
materials, and referrals to community services for employees with responsibilities
for or an interest in care for a specific person in their lives.
|
| Resource
and Referral for School/College |
Contract for personalized consultation,
consumer education materials, and referrals to community services for employees
who need guidance on their child's education or help with finding schools. |
| Resource
Development |
Most often refers to effective
planning and human capacity to attain the resources necessary to accomplish
their program work.
|
| Resource
Development Committee |
This committee plans and implements
the organization's fund-raising program with professional staff. The Resource
Development Committee leads the Board's participation in resource development
and fund-raising and familiarizes other board members with fund-raising
skills. |
| Resources |
The means available for use in
conducting the planned activities, such as people, objects, and money. |
| Respondeat
Superior |
Latin for let the master answer,
a key doctrine in the law of agency, which provides that a principal (employer)
is responsible for the actions of his/her/its agent (employee) in the course
of employment. Thus, an agent who signs an agreement to purchase goods for
his employer in the name of the employer can create a binding contract between
the seller and the employer. |
| Responsibilities |
Those tasks clearly laid out in
organizational policies, designated by position.
|
| Restitution |
Paying a person or group back
for harm done. |
| Restorative
Justice |
Justice that is not designed to
punish the wrong-doer, but rather to restore the victim and the relationship
to the way they were before the offense.
|
| Restricted
Fund |
Fund established to account for
assets whose income must be used for purposes established by donors or grantors
of such assets. |
| Restricted
Funds |
Monies that must be used for a
specific purpose or in a specific way by the recipient. |
| Restricted
Gift |
A gift for a specified purpose
clearly stated by the donor. |
| Restricted
Grant |
A grant made to an
organization for a particular project or purpose. The funds may be used
only for the purpose designated by the foundation. |
| Restrictions |
Donors' specifications on how
nonprofits should use their gifts. |
| Results
Mapping |
This form of planning and evaluation
includes stringing together a collection of stories which demonstrate different
levels of community and individual change.
|
| Retaliation |
A situation whereby employees
are penalized or fired for complaining of, reporting, or participating in
investigations of sexual harassment. Title VII's opposition and participation
clauses prohibit retaliation based upon an employee's or job applicant's
claims of sexual harassment or participation in an investigation of such
a claim. |
| Retention |
Keeping quality staff members,
volunteers, and board members involved in an organization for the long term. |
| Retraction |
Media correction of information
previously and erroneously reported.
|
| Retreat |
A meeting organized around an
issue too significant to be handled properly within a normal meeting agenda. |
| Return
Envelope |
The value of a return envelope
is that the return address is already filled out, and the postage may even
be paid. All the prospective customer has to do is mail in the response.
|
| Revenue
Percent Change Year Over Year |
This is the percent change in
annual Revenue as compared to the same period one year ago. It is calculated
as the revenue for the most recent fiscal year minus the revenue for the
same period one year ago divided by the annual revenue one year ago, multiplied
by l00. |
| Revenue
Procedure |
A published procedure of the I.R.S.
Similar to a revenue ruling, except that it does not tell the tax consequences
of a specific type of transaction; rather, a "Rev. Proc." explains how the
I.R.S. will proceed or whether and when it will deal with particular questions
or actions. Rev. Procs. are binding on all taxpayers until withdrawn by
the I.R.S. or overturned by the courts. |
| Revenue
Ruling |
An I.R.S. ruling on a particular
transaction or type of transaction, similar to a letter ruling, except that
the I.R.S. reviews the ruling at much higher levels and "Publishes" the
ruling. Revenue rulings are binding on all taxpayers until withdrawn by
the I.R.S. or overturned by the courts. "Revenue ruling" is often abbreviated
"Rev. Rule." |
| Reverse
Split-Dollar Insurance |
A type of split-dollar insurance
in which the employee buys the insurance on his own life (usually with money
paid or loaned to him by the employer), then assigns to the employer the
right to receive an amount of the proceeds (at the employee's death) equal
to what the employer has paid. The employer must report as income the cost
of its pure life insurance, based on IRS tables. |
| Revitalization |
Activities designed to prevent
employee burnout and recognize achievements. |
| Revocable
Trust |
A trust that can be revoked by
its creator. Revocable trusts become irrevocable when their creators die.
They can become irrevocable sooner if the creators give up the power to
revoke. The most common kind of revocable trust is a device used as a testamentary
or will substitute. Their principal purpose is to avoid Probate. |
| Rewards |
Incentives given to volunteers
or employees in recognition of an achievement. |
| RGB |
RGB refers to the primary colors
red, green, and blue, that, when mixed together in equal amounts, create
white light. Television sets and computer monitors display their pixels
based on values of red, green, and blue.
|
| Rich
Media |
Advanced technology used in Internet
ads, such as streaming video, applets that allow user interaction, and other
special effects.
|
| Rider |
An amendment, usually not germane,
that its sponsor hopes to get through more easily by including it in other
legislation. Riders become law if the bills embodying them are enacted.
|
| Risk
Management |
A general term describing the
process of analyzing risk in all aspects of management and operations and
the development of strategies to reduce the exposure to such risks. |
| RJ-11 |
The standard telephone connector
where a tab snaps into the socket and has to be pressed to remove the connector
from the wall.
|
| RJ-45 |
These look like a standard phone
connector but are twice as wide (with eight wires). They are often used
for hooking up computers to local area networks (LANs) or phones with lots
of lines.
|
| Robert's
Rules of Order |
Parliamentary rules of order used
to govern board meetings.
|
| Robot |
Any browser program which follows
hypertext links and accesses web pages but is not directly under human control.
Examples are the search engine spiders, the "harvesting" programs which
extract e-mail addresses and other data from web pages and various intelligent
web searching programs. A database of web robots is maintained by Webcrawler.
|
| Roll
Call Vote |
A vote in which each senator votes
"yea" or "nay" as his or her name is called by the Clerk, so that the names
of Senators voting on each side are recorded. Under the Constitution, a
roll call vote must be held if demanded by one-fifth of a quorum of senators
present, a minimum of 11.
|
| ROM |
Read Only Memory. ROM is a storage
chip that typically contains hardwired instructions for use when a computer
starts.
|
| Rough
Consensus |
A situation in which areas of
ambivalence and/or agreement and disagreement exist.
|
| Router |
An electronic device that connects
two networks. Routers receive packets of data, filter them, and forward
them to a final destination.
|
| RTF |
Rich Text Format. A file extension
for a simple, text-based document.
|
| Rubric |
A scoring guide used in subjective
assessments. |
| Rule
Against Perpetuities |
A rule created anciently by the
kings of England to prevent persons from establishing trusts which were
perpetual, except charitable trusts. The courts have admitted that the rule
can be exceedingly complex to apply, even though it is generally simple
to state. A trust, other than a charitable trust, may not be created to
last for a period longer than lives in being plus 21 years. Example: A trust
which is "to pay income to the trustor's descendants until 21 years after
the death of the last of his descendants living at the creation of the trust"
would qualify even though even though some of the first "descendants" may
not be in existence at the creation of the trust. A trust "to pay income
to the trustor's children who might be born after the date of the trust"
would not qualify because it could well last longer than the period of the
rule. |
| Run |
To execute, start or launch a
program. Commonly used as "What version are you running?" or "What program
are you running?" Synonyms include: execute, initiate, launch, and start.
|
| Run
of Site |
A general online advertising rotation
package that allows an advertising campaign to be delivered on all Web pages.
, Technology |
| Running
Columns |
Regularly appearing articles of
a specific theme or topic in a publication.
|
| Runtime
Program |
A limited version of a commercial
application that enables developers to run a program that's written for
that application.
|
|
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.
|
