|
|
| S
Corporation |
A corporation which is not taxable.
S corporations' income is taxed to their shareholders, similar to partnerships.
Corporations and their shareholders make the decision whether to be S corporations
or C corporations, depending on which they believe will have the best tax
advantages. If nonprofits receive or hold stock in S corporations, those
corporations will lose their S corporation status and become regular or
C corporations. Therefore, donors will usually not contribute the stock
of S corporations.
|
| Salary |
Wages received on a regular basis,
usually weekly, bi-weekly, or monthly. Sometimes the term is used to include
other benefits, including insurance and a retirement plan.
|
| Salience |
All communication providers have
to answer two basic questions that people tend to ask when faced with persuasive
messages: (1) "What does this mean to me?" and (2) "Why should I care?"
A failure to understand the real nature of the targeted audience means that
the communication provider's main ideas will be "off message." |
| Sample |
A part of a population. |
| Sampling |
A method of encouraging product
trial where consumers are offered samples, typically free-of-charge.
|
| Satellite |
An earth-orbiting communications
spacecraft designed to send and receive data from other satellites or earth
stations. This data may carry voice, audio, video, or other information.
It is the basis for satellite TV, certain kinds of Internet access, and
cell phone use.
|
| Satellite
Connection |
An Internet connection used to
send and receive information via a satellite dish. It is an always-on connection
that is not dependent on cable or phone lines for communications.
|
| Satellite
Office |
An office used by a company for
employees who telecommute. It allows employees to reduce commutes by working
at an office close to home for a few days a week.
|
| Scanner |
A peripheral device that digitizes
artwork or photographs and stores the images as files that you can use with
text in a word processing or page layout program. This is the most common
way to transfer a hard copy image of something onto a computer screen.
|
| Scanning |
(1) To examine closely. (2) To
look over quickly and systematically. (3) The process of translating photographs
into a digital form that can be recognized by a computer. |
| Scheduling |
Senate practice today generally
concedes to the Majority Leader the prerogative of arranging the floor schedule
of the Senate and making unanimous consent requests and motions to proceed
to consider bills and other items of business. The Majority Leader is also
chiefly responsible for negotiating unanimous consent agreements governing
the consideration of items of business.
|
| Scheduling
System |
The master schedule that ensures
an organization's production is coordinated.
|
| Scholarship |
Any activity "of critical, systematic
investigation in one or more fields and the submission of one's findings
for criticism by professional peers and the public through published writings,
lectures, or other modes of presentation." |
| Scholarship
Fund |
A fund established by donors specifically
interested in promoting education. Scholarships may support any level of
education and can be directed toward students attending a particular school,
studying a particular field or coming from a geographical area. |
| Scholarships
to Individuals |
These are funds awarded to individuals
through programs administered by the grantmaker. |
| School-to-Work |
A system of school-based learning,
work-based learning and activities connecting the two in order to prepare
youth for the high-wage, high-skill careers of the global economy. |
| Scientific
Evaluation |
An evaluation approach that relies
mainly on quantifiable data with rigorous and replicable analytical methods. |
| Scorekeeping |
A procedure used by the Congressional
Budget Office for up-to-date tabulations of congressional actions on bills
and resolutions that provide new budget authority and outlays or change
revenues and the public debt for a fiscal year. These reports include status
reports on the budgetary effects of these congressional actions to date
and of potential congressional actions and comparisons of these actions
to targets and ceilings set by Congress in the budget resolution.
|
| Scoring
Criteria |
Rules for assigning a score or
the dimensions of proficiency in performance used to describe a response
to a task. May include rating scales, checklists, answer keys, and other
scoring tools, In a subjective assessment situation, a rubric. |
| Scoring
Guide |
A package of guidelines intended
for people scoring performance assessments.
|
| Screen |
The area on a monitor that you
look at, which displays text and graphical information.
|
| Screen
Res |
Refers to an image built to 72
pixels/inch. As a general rule, images created for on-screen presentation,
such as the Web, video, and interactive multimedia, need only be built to
the resolution of a computer monitor. 72ppi has become the de facto standard.
|
| Screen
Saver |
A program that activates itself
when a computer has been inactive for a period of time. Screen savers were
originally designed to prevent images from being burned into monochrome
monitors. and often show moving images, floating text, or rotating photographs.
|
| Script |
A program written in a programming
language. It is a program that runs on a server and processes requests based
on input from the browser.
|
| Script |
A speech prepared ahead of time
and written down word for word on paper. (People who read from them are
often referred to as having been "scripted".)
|
| SCSI |
Small Computer System Interface.
This is a standard for connecting peripherals to your computer via a standard
hardware interface. Pronounced "scuzzy".
|
| Search |
The process of locating information
on the Internet, whether it is to be found on a Web site, newsgroup, or
in an archive. In order to do a search, users often begin at search engines,
search directories, or portals.
|
| Search
Engine |
A program that analyzes text on
a serach form, then searches for matching terms. The search engine returns
the results of its search using a results listing.
|
| Search
Form |
An HTML page that lets users type
in search terms and set various search options. Usually used with a search
engine.
|
| Second
Reading |
The reading of a bill on the floor
after the bill has completed the committee process. The second reading status
serves as a notice that these bills will be eligible for a hearing at the
next meeting of the house
|
| Secondaries |
Customers who have purchased or
contributed but not frequently. One of your major marketing goals should
be to upgrade a secondary customer to an active customer.
|
| Secondary
Data Analysis |
A reanalysis of data using the
same or other appropriate procedures to verify the accuracy of the results
of the initial analysis or for answering different questions.
|
| Secretary
of the Senate |
Chief administrative and budgetary
officer of the Senate, responsible for overseeing the duties of Senate employees,
educating Senate pages, administering oaths, handling the registration of
lobbyists, and handling other tasks necessary for the continuing operation
of the Senate. The Secretary is almost always a candidate of the majority
party and the majority leader. The Secretary affirms the accuracy of bill
text by signing all measures that pass the Senate.
|
| Section
1031 |
The section of the Internal Revenue
Code which permits parties to a like-kind exchange to avoid capital gains
tax on the exchange, under certain circumstances.
|
| Section
170 |
The section of the Internal Revenue
Code which specifies tax deductibility of gifts to nonprofits and prescribes
the interest limitation, percentage limitation, value limitation, and time
limitation.
|
| Section
2055 |
The section of the Internal Revenue
Code under which decedents' estates can claim tax deductions for federal
estate tax purposes for charitable gifts made at death. This Section describes
the interest limitation for these gifts.
|
| Section
2522 |
The section of the Internal Revenue
Code under which individuals can claim federal gift tax deductions for gifts
to nonprofits which they give during life. The interest limitation for these
gifts is set forth in this Section.
|
| Section
306 Stock |
Stock which a corporation issues
to its shareholders at a time when it has retained earnings. Had the corporation
paid cash instead of issuing stock, the shareholders would have been taxed
on the dividend. When the shareholders sell the stock, they must treat the
proceeds of the sale as ordinary income, not long-term capital gains, no
matter how long they have owned the stock.
|
| Section
4941 |
The section of the Internal Revenue
Code setting forth the self-dealing private foundation rule applicable to
charitable lead trusts, charitable remainder trusts, and pooled income funds.
|
| Section
4942 |
The section of the Internal Revenue
Code that prescribes the mandatory minimum distributions private foundation
rule which can apply to charitable lead trusts, charitable remainder trusts,
and pooled income funds under particular circumstances.
|
| Section
4943 |
The section of the Internal Revenue
Code which applies the excess business holdings private foundation rule
to charitable lead trusts, charitable remainder trusts, and pooled income
funds.
|
| Section
4944 |
This section of the Internal Revenue
Code requires charitable lead trusts, charitable remainder trusts, and pooled
income funds to comply with the jeopardy investments private foundation
rule. |
| Section
4945 |
The section of the Internal Revenue
Code that details the taxable expenditures private foundation rule with
which charitable lead trusts, charitable remainder trusts, and pooled income
funds must comply in certain instances.
|
| Section
4946 |
This section of the Internal Revenue
Code describes those individuals and entities who are disqualified persons
for purposes of the private foundation rules and who might therefore be
subject to excise taxes and penalties for such things as self-dealing. |
| Section
509 |
The section of the Internal Revenue
Code which says that all Internal Revenue Code Section 501(c)(3) organizations
are private foundations unless they satisfy certain exceptions.
|
| Section
642 |
The section of the Internal Revenue
Code which allows certain non-exempt trusts to claim income tax deductions
for gifts to nonprofits.
|
| Section
642(C)(5) |
The paragraph of Internal Revenue
Code Subsection 642(c) which describes pooled income funds and their special
income tax deduction under the charitable set-aside rule.
|
| Section
664 |
The section of the Internal Revenue
Code which describes charitable remainder trusts.
|
| Sections
511 - 514 |
See Unrelated Business Taxable
Income.
|
| Sector |
A Sector is a distinctive part
or division, in this case, of the economy. We commonly divide the economy
into three sectors: the private (business), public (government), and the
non-profit (or voluntary) sector. |
| Sectoral |
Refers to different parts of the
community that wield power and leadership, such as schools, businesses or
government.
|
| Securities
Gift |
Gifts of real estate or securities
held long term are deductible for federal income tax purposes at the full
fair market value with no capital gain on the appreciation. However, the
appreciation is a tax preference item and proper counsel should be obtained
to evaluate whether this would have alternative minimum tax consequences. |
| Security
|
A general term that refers primarily
to stocks and bonds, as compared to other investments such as real estate,
limited partnerships and the like. Historically, the term comes from the
fact that "security" was provided by the presentation of a written document
reflecting the ownership.
|
| Security |
The protection of data so that
unauthorized users cannot access it or copy it, it can mean anything from
a screen saver with a password to encrypted data that cannot be read without
the proper decoding software.
|
| Security
Software |
A program installed on a computer
system to protect it from unauthorized access; the most popular type is
anti-virus software.
|
| Seed
Funding |
Funding that assists with the
establishment phase of a project. This is generally given to a small project,
at an early stage of its development before the total concept has been formulated. |
| Seed
Grant |
A grant or contribution used to
start a new project or organization. Seed grants may cover salaries and
other operating expenses of a new project. |
| Seed
Money |
A grant or contribution used to
start a new project or organization. Seed money may cover salaries and other
operating expenses of a new project. |
| Segment |
A group of customers (or potential
customers) that share similar characteristics and behavior patterns. The
similarities between people in a segment make it possible to look at the
behavior of the segment as a whole and create a message that appeals to
all the individuals in that particular customer segment.
|
| Select
or Special Committee |
A committee set up for a special
purpose usually for a limited time by resolution of either the House or
Senate.
|
| Selective
Supervision |
The procedure for supervising
specific items on a less frequent and rotating basis, due to time constraints. |
| Self
Assessment |
The process of evaluating one's
own organizational or personal effectiveness. The term is sometimes recommended
for restriction to processes that are focused on quantitative and/or testing
approaches. |
| Self-administered
Instrument |
A questionnaire or report completed
by a study participant without the assistance of an interviewer.
|
| Self-Dealing |
An illegal financial transaction
between a private foundation and any disqualified person(s). There are a
few exceptions to the self-dealing rule, including the reasonable compensation
of a disqualified person by a foundation for services that are necessary
in fulfilling the foundation’s charitable purpose. |
| Self-Defense |
An exception to the IRS definition
of lobbying contained in section 501(h), self-defense communications are
exempt from the IRS definition for lobbying. They must be with a legislative
body regarding possible actions of that body which could affect the organization’s
existence, powers, duties, tax-exempt status or the deductibility of contributions
to the organization.
|
| Self-Defense
Communications |
Communication with a legislative
body regarding possible actions which could affect the organization's existence,
powers, duties, tax-exempt status, or deductibility of contributions to
the organization. |
| Self-Help
Peer Group |
Usually refers to a group of people
who have experienced adversity and provide help to one another.
|
| Semiconductor |
A class of materials that allow
electrical current to flow through them under certain conditions; used to
create common electronic components, such as diodes and transistors.
|
| Senator |
The Constitution requires that
a senator be at least 30 years old, a citizen of the United States for at
least nine years, and an inhabitant of the state from which he or she is
elected. A person elected or appointed to the Senate and duly sworn is a
senator.
|
| Senatorial
Courtesy |
A general practice with no written
rule applied to consideration of executive nominations. Generally, it means
that nominations from a state are not to be confirmed unless they have been
approved by the senators of the president’s party of that state, with other
senators following their colleagues’ lead in the attitude they take toward
consideration of such nominations. Senatorial courtesy also applies to sitting
or former senators who are nominated, allowing them to be quickly confirmed.
|
| Seniority |
The status given senators according
to their length of service, which entitles a senator with greater seniority
to preferential treatment in matters such as committee assignments.
|
| Sentence
Modifier |
A word or phrase that is not the
subject or predicate but adds to the meaning of the sentence.
|
| Sequential
Giving |
A cardinal principle of fundraising
counsel that gifts in a campaign should be sought in a chart at the outset
of a campaign, followed sequentially by the search for lesser gifts.
|
| Sergeant
at Arms |
The chief security officer of
the Senate, the Sergeant at Arms and staff in the office help to preserve
order in the Senate chamber, the Senate galleries, and the Senate side of
the Capitol. The Sergeant at Arms is elected by the Senate upon the nomination
of the majority party conference.
|
| Serial
Port |
The communications port on your
computer; also called the COM or RS-232 port. It's considered to be serial
because, although it has nine pins and many wires, the PC sends data on
only one wire and receives data on one other wire.
|
| Servant
Leadership |
A leadership style in which the
leader acts as a trusted servant working in the best interest of his/her
followers. |
| Server |
A computer that provides the information,
files, Web pages, and other services to the client that logs on to it.
|
| Service |
Work done to benefit another person,
group of persons, community or agency. |
| Service
Awards |
Public recognition of employees
for their service either to the company or to the community.
|
| Service
Bureau |
A company that processes lists
and prepares them for mailing. |
| Service
Learning |
(1) The combination of community
service with formal educational or learning experience, enabling volunteers
to draw lessons about their community service experience. Learning activities
are generally integrated into a school's academic curriculum. (2) The opportunity
to learn skills during the course of service. |
| Service
Providers |
Agencies that address basic human
needs through activities and programs.
|
| Session |
The period during which Congress
assembles and carries on its regular business. Each Congress generally has
two regular sessions (a first session and a second session), based on the
constitutional mandate that Congress assemble at least once each year.
|
| Session |
A connection between a user agent
and a server where information is exchanged between the two computers.
|
| Session
Plan |
A statement or checklist for a
supervisory session which outlines the items, skills, and statistics to
be monitored. This plan should also include program support activities,
such as collecting reporting forms and replenishing supplies, and any post-session
activities to be completed by the supervisor. |
| Set-Asides |
Funds set aside by a foundation
for a specific purpose or project that are counted as qualifying distributions
toward the foundation's annual payout requirement. Amounts for the project
must be paid within five years of the first set-aside. |
| Settlor |
One who creates a trust. Usually
the trustor is the individual or entity who executes the trust agreement
with the trustee and places the assets in the trust. |
| Severance
Pay |
Compensation given to a terminated
employee. |
| Sexism |
The subordination of one sex by
the other. |
| Sexual
Harrassment |
Any unwelcome sexual advance or
conduct on the job that creates an intimidating or offensive working environment.
|
| Shared
Space |
Two or more employees sharing
a single, assigned workspace and work tools, either simultaneously or on
different shifts.
|
| Shared
Tenant Services |
Services provided by a building
to allow tenants to share the costs and benefits of sophisticated telecommunication
and other technical services.
|
| Shareware |
A wonderful alternative to commercial
software, and available from centralized archives on the Internet and local
bulletin board systems, shareware is copyrighted but works on the honor
system. You have a specified time period to try out the software for free;
if you continue to use it, you're expected to register the program and pay
a fee to its developer.
|
| Shift
Key |
The shift key is so called because
on manual typewriters, it shifts the position of the carriage, causing the
upper portion of each key to strike the paper through the ribbon.
|
| Short
Term Debt |
This is debt that comes due within
one year.
|
| Short-Term
Capital Gain |
Capital gain which is not long-term
capital gain. |
| Short-Term
Goal |
Anything that can be accomplished
within a short time frame, usually 12 months or less. |
| Shortcut |
An icon that enables you to easily
access a particular program, folder, or file in the future.
|
| SIC
Code - Primary |
The Standard Industrial Classification
(SIC) Code is a four digit code that indicates the company's line of business.
Market Guide's analysts assign SIC codes based on descending order of the
company's revenue generated from each product line.
|
| SIC
Code - Secondary |
The Standard Industrial Classification
(SIC) Code is a four digit code that indicates the company's line of business.
Market Guide's analysts assign SIC codes based on descending order of the
company's revenue generated from each product line.
|
| Sick
Child Care |
Programs providing care for mildly
ill children while their parents work. Employers contract for care provided
in the child's home, regular care setting, or a care facility. Assistance
may also take the form of reimbursement of expenditures over and above the
employee's regular child care costs in order for the employee to attend
work as scheduled.
|
| Sig
File |
Also known as a signature file,
this is a signature block consistently used that includes a tagline about
your company. Most commonly used with email messages.
|
| Similes |
Words that show a similarity between
two things, using "like".
|
| Simple
Resolution |
Designated "S. Res.," simple resolutions
are used to express nonbinding positions of the Senate or to deal with the
Senate's internal affairs, such as the creation of a special committee.
They do not require action by the House of Representatives.
|
| Simultaneous
Submission |
Sending a bylined article to more
than one publication at the same time (a practice that is often frowned
upon).
|
| Single
Voice Communication |
A term used by marketers to describe
the technique of creating a message that communicates the same benefit or
uniqueness even through different types of media. Single Voice Communication
is effective because the more consistently your communications speak with
a single voice, the more effectively they can build upon and reinforce one
another to create a single, strong, memorable impression of your organization.
Different people are reached and persuaded by different communications vehicles,
so a multimedia approach is definitely in order, but your message should
always be clear.
|
| Site |
A place on the Internet, this
term refers to a body of information as a whole, for a particular domain
name. A Web site is a place made up of Web pages.
|
| Site
Search |
A way to retrieve information
from the Web site you're on, and not the entire Web.
|
| Site
Visit |
A grantmaker’s visit to the physical
location of an applicant or grantee to meet with the grantee’s staff, Board
members, and/or clients. With current grantees, it may be used as an informal
evaluation. |
| Sitemap |
A page included on many Web sites,
its purpose is to help users navigate large, complicated sites. The sitemap
usually lists text links to the content of a site in its entirety, all on
the same page.
|
| Situation
Analysis |
An intense self-examination that
starts out the marketing planning process. The situation analysis involves
answering the question "Where are we?" by asking a series of questions about
an organization and the world in which it functions. The process of answering
these questions helps the organization narrow down its problem and the potential
solutions to that problem. The situation analysis should lead the organization
to its best short and long-term solutions. There are three stages to a situation
analysis: the Environmental Analysis, the Competitive Analysis, and the
Internal Analysis.
|
| Skill |
The ability to use knowledge of
an area effectively in performing a task.
|
| Skins |
Similar to desktop themes, skins
are enhancements that alter the appearance of a program.
|
| Slander |
Oral defamation, in which someone
tells one or more persons an untruth about another, which will harm the
reputation of the person defamed. Slander is a civil wrong, or a tort, and
can be the basis for a lawsuit. |
| Smart
Card |
The high-tech sibling of the bar
code. A smart card is a plastic card, about the size of a credit card, embedded
with a microchip that can store programmable data.
|
| SMTP |
Simple Mail Transfer Protocol.
The standard TCP/IP protocol for transferring e-mail messages.
|
| Snail
Mail |
This term is used by fans of email
to describe the regular paper-based mail service. Since the delay between
sending email and receiving it can be as little as a few seconds, regular
mail seems a lot slower by comparison.
|
| Sniffing |
Attack that collects information
from network messages by making copies of their contents. Password sniffing
is the most widely publicized example.
|
| Social
Capital |
The attitude, spirit and willingness
of people to engage in collective, civic activities. Over time, social capital
builds what may be termed as social infrastructure.
|
| Social
Cohesion |
The ongoing process of developing
a community of shared values, shared challenges and equal opportunities.
|
| Social
Development |
Encompasses a commitment
to individual well-being and volunteerism, and the opportunity for citizens
to determine their own needs and to influence decisions which affect them.
Social development incorporates public concerns in developing social policy
and economic initiatives.
|
| Social
Enterprise |
A nonprofit venture that combines
the passion of a social mission with the discipline, innovation and determination
commonly associated with for-profit businesses. This includes, but is not
limited to, new revenue generating ventures, for-profit subsidiaries and
other alternatives to traditional funding sources. |
| Social
Entrepreneurs |
Individuals who engage in social
enterprise and draw upon the best thinking in both the business and nonprofit
worlds in order to advance their social agenda. |
| Social
Investing |
The practice of aligning a foundation's
investment policies with its mission. This may include making program related
investments and refraining from investing in corporations with products
or policies inconsistent with the foundation's values. |
| Social
Marketing |
Unlike traditional marketing,
social marketing is not primarily focused on selling a product or service.
It is about social change. It attempts to increase awareness of a situation,
deals with the attitudes behind the “negative” behavior and suggests more
“positive” responses or actions. It is value driven. Social marketers take
a position that certain behavior is destructive or negative and try to encourage
their view of positive behavior. |
| Social
Policy |
The part of public policy that
has to do with issues more narrowly construed as social: public welfare,
public access to social programs, etc. |
| Social
Venture Capital |
Capital, time and skills invested
according to the Venture Philanthropy model to increase organizational capacity
and social outcomes. |
| Social
Venture Funds |
Charitable funds whose donors
invest their expertise as well as their money, providing support and requiring
accountability of nonprofit organizations just as venture capitalists do
in business enterprises. |
| Socially
Responsible Investing |
The practice of aligning a foundation's
investment policies with its mission. This may include making program-related
investments and refraining from investing in corporations with products
or policies inconsistent with the foundation's values. |
| Socially
Significant |
One of the three qualities of
a well-defined marketing objective for a non-profit organization; "Socially
Significant" is broader than "Mission Driven." It indicates an intersection
between the organization's mission/vision and the target customers' perspective.
|
| Software |
A set of instructions that tells
a computer how to execute functions and tasks. Software code is written
in a programming language that makes computer systems and hardware work.
Some programs contain millions of lines of code, and there are millions
of software programs.
|
| Solicitor |
Refers to volunteers organized
for the specific purpose of asking for contributions to a campaign or development
program; also refers to professional solicitors whose employment is solicitation
for programs or causes.
|
| Soundbite |
A catchy, memorable piece of dialogue
(a quote, commentary) that is no longer than 7-10 seconds long. |
| Source
Code |
A code that represents any form
of advertising such as a newspaper ad, a radio spot, a special offer, reviews,
or word of mouth. Source codes are tracked to show the effectiveness of
each form of advertising.
|
| Source
Code Tracking |
The secret to analyzing the impact
of advertising is "source code tracking." If the Marketing department wants
to save money by placing a Friday ad instead of a Sunday ad, the ad's effectiveness
can be measured by source code tracking. If a source code doesn't "track,"
then money will not be wasted the next time around.
|
| Spam |
Email marketing term for email
that you receive, but didn't request. The equivalent of "junk mail" in which
the recipient has not given his or her permission to receive this communication. |
| Spam |
Unwanted, unsolicited email. |
| Speaker |
The presiding officer of the House
of Representatives, selected by the caucus of the party to which he/she
belongs and formally elected by the whole House.
|
| Special
Project Grant |
A grant to support the costs associated
with a particular project rather than the organization as a whole. Many
foundations which provide special project funding are particularly interested
in new or developing projects. |
| Special
Purpose Foundation |
A private foundation that focuses
its grantmaking activities in one or a few areas of interest. |
| Special
Session |
A session of Congress after it
has adjourned sine die, completing its regular session. The president convenes
special sessions.
|
| Specific
Legislation |
This includes both legislation
that has been introduced in a legislative body and a specific legislative
proposal the organization supports or opposes. This term is a key element
of the IRS definition for lobbying.
|
| Specified
Gift |
A gift from a registered charity
to a charitable foundation when the charities involved choose to make the
transfer without affecting the disbursement quota of either charity. Both
charities must report such as transfer as a specified gift in their returns
for the year. |
| Speech-to-Text |
The use of voice recognition to
translate spoken words into text. Words spoken into a computer's microphone
can be recorded into memory, read on the computer screen, or saved as a
file.
|
| Spelling |
Forming words from letters according
to accepted usage
Topic areas: Staff Development and Organizational Capacity |
| Spending
Authority |
The 1974 budget act defines authority
as borrowing authority, contract authority, and entitlement authority for
which budget authority is not provided in advance by appropriations acts.
|
| Spending
Policy |
An agreed-upon policy that determines
what percentage of a group of assets, such as an endowment, should be spent
to cover both operating costs and grants of an institution. Typical spending
rules combine calculations based on previous years' spending, the current
year's income and investment return rates and the policy of the foundation
covering grant commitments. |
| Spider |
A software program that "crawls"
the Web, searching and indexing Web pages to create a database that can
be easily searched by a search engine.
|
| Spike |
The deliberate suppression of
a potentially controversial news story before it becomes public knowledge
by a media gatekeeper responding to political, economic, or other censorship
pressures. |
| Spim |
Spam over instant messaging. Also
referred to as instant spam or IM marketing. |
| Splash
Page |
On some Web sites, the "Welcome"
page - the first page that comes up when the site is accessed. The splash
page usually consists of graphics and/or Flash animation, and contains one
command: Click here to enter. The splash page is generally regarded as bad
design since 50% of users leave a site after the first click. |
| Split-Dollar
Insurance |
A type of life insurance in which
an employer, generally a corporation, buys a policy on the life of an employee,
retains for itself the rights to a part of the proceeds equal to the premiums
it has paid, and gives to the employee the rights to the rest of the proceeds.
The employee must report as income the value of his portion, according to
Internal Revenue Service tables. |
| Split-Interest
Gift |
A gift which is not a gift of
an entire interest but satisfies the interest limitation requirements so
that the rights given to nonprofits are tax deductible as a charitable contribution. |
| Split-Interest
Trust |
A trust which qualifies as a split-interest
gift. |
| Sponsor
I.D. |
Audio or visual acknowledgment
and recognition of sponsor: PA announcements, on-air mentions, merchandise,
publications, etc. |
| Sponsoring
Coalition |
The group of organizations committed
to recruiting participants and supporting the program in many ways.
|
| Sponsorship
|
Affiliation with an existing nonprofit
organization for the purpose of receiving grants. Grantseekers may either
apply for federal tax-exempt status or affiliate with a nonprofit sponsor.
|
| Spot
Bill |
Used to describe bills that are
introduced including only the intent or subject that the bill will later
deal with
|
| Spyware |
Software that gathers information
about a user as he or she navigates around the Web, it is intended to track
surfing habits in order to build marketing profiles.
|
| SQL |
Structured Query Language. A programming
language used to construct database queries and perform updates and other
maintenance of relational databases.
|
| SSL |
Secure Sockets Layer. SSL is a
transaction security standard developed to enable commercial transactions
to take place over the otherwise notoriously nonsecure Internet.
|
| Staff
Communication |
Formal or informal programs designed
to keep staff members informed of board and management decisions, as well
as communication between staff members. |
| Staff
Development |
The activities of an organization
or supervisor which are designed to improve the skills, motivation, and
qualifications of employees. |
| Stakeholder |
One who has credibility, power,
or other capital invested in a project and thus can be held to be to some
degree at risk with it. |
| Stalemate |
A standoff; a situation in which
neither side can prevail in a conflict, no matter how hard they try. Often
parties must reach a stalemate before they are willing to negotiate an end
to their conflict.
|
| Standard
of Giving |
Arbitrary but generally realistic
assignment of giving potential to groups or categories of prospects based
on past performance and other criteria.
|
| Standing
Committee |
Committees permanently established
by House and Senate rules. The standing committees are legislative committees.
Legislation may be referred to them and they may report bills and resolutions
to their parent chambers.
|
| Standing
Vote |
A non-recorded vote used in both
the House and Senate. (A standing vote is also called a division vote.)
Members in favor of a proposal stand and are counted by the presiding officer.
Then members opposed stand and are counted. There is no record of how individual
members voted.
|
| Start-up
Funding |
Funding that assists with the
establishment phase of a project. This is generally given to a small project,
at an early stage of its development before the total concept has been formulated
or any plan for future expansion made. The idea is to nurture a project’s
beginning. |
| Start-ups |
Organizations in the formative
stage. |
| Starting
a Foundation |
The process of establishing a
private or public charitable foundation. This includes formulating policies
and procedures, filing with the IRS and forming a board of directors. |
| Statement
of Activities |
Statement that reports the revenues,
expenses, gains, and losses that increase or decrease the net assets of
a not-for-profit organization. |
| Statement
of Auditing Standards (SFAS) |
The American Institute
of CPAs has issued Statement of Auditing Standards that details the treatment
of financial information. There are 150 statements to date. |
| Statement
of Cash Flows |
Measures the flow of money in
and out of an organization. The financial statement that shows an entity’s
cash inflows (receipts) and outflows (payments) during a period of time. |
| Statement
of Financial Position |
Statement that reports the assets,
liabilities, and equity of a not-for-profit organization. |
| Statutes-at-Large |
A chronological arrangement of
the laws enacted in each session of Congress. Though indexed, the laws are
not arranged by subject matter, and there is no indication of how they changed
previously enacted laws.
|
| Statutory
Limit on the Public Debt |
The maximum amount, established
in law, of public debt that can be outstanding. The limit covers virtually
all debt incurred by the Federal Government (primarily the Treasury Department),
including borrowing from trust funds, but excludes some debt incurred by
agencies.
|
| Steering
Committee |
In fundraising, an executive committee
of top leadership that bears overall responsibility for a fundraising campaign.
|
| Step
Transaction |
A rule created by courts which
says that taxpayers cannot, by assigning assets to a third party, avoid
tax on income which they would receive from a transaction related to those
assets if the taxpayers have been a principal party to that transaction.
Generally, the I.R.S. must sue to collect the tax in such a situation, and
they must be able to prove that their was at least an implied agreement
that the third party would complete the transaction as the taxpayers wished.
|
| Stepped-Up
Basis |
The basis assets receive when
they are includable in a decedent's estate for federal estate tax purposes.
That basis is the fair market value of those assets on the date of death
(or the alternate valuation date).
|
| Stereotyping |
The process of assuming a person
or group has one or more characteristics because most members of that group
have (or are thought to have) the same characteristics. It is a simplification
and generalization process that helps people categorize and understand their
world, but at the same time it often leads to errors. |
| Stewardship |
The guiding principle in philanthropic
fundraising is stewardship. It is defined as the philosophy and means by
which an institution exercises ethical accountability in the use of contributed
resources and the philosophy and means by which a donor exercises responsibility
in the voluntary use of resources. |
| Stipend |
Payments made to volunteers to
help offset their costs of service. |
| Stop
the Clock |
The practice of lengthening the
hours of the legislative day, irrespective of the passing of the hours of
the calendar day by literally stopping the clock
|
| Story
Angle |
The aspect of the story that you
find the most compelling.
|
| Strategic
Alliance |
A term that covers a broad range
of collaborations in which partners combine their core competencies to accomplish
social change and meet business objectives. |
| Strategic
Benchmarking |
Exploring alternatives before
they are implemented, and improving performance by adopting strategies to
meet certain goals. |
| Strategic
Frame Analysis |
A model uniting the social and
cognitive sciences that seeks to identify the dominant frames of how the
public understands issues and the dynamic role that the media plays in creating
and activating particular frames. |
| Strategic
Gift |
Substantial or the largest gifts
- generally, six or seven figured - that are required to provide the stimulus
for a major campaign. |
| Strategic
Goals |
The milestones the organization
aims to achieve that evolve from the strategic issues. Goals are stated
in terms of measurable and verifiable outcomes, and challenge the organization
to be more responsive to the environment in order to achieve its desired
future. |
| Strategic
Intent |
A statement used to describe the
unique ambitions of a particular organization undergoing a benchmarking
effort. This statement can provide a useful sense of purpose for staff and
benchmarking team members, as well as provide a guide when allocating resources
or setting goals. |
| Strategic
Issues |
The fundamental issues the organization
has to address to achieve its mission and move towards its desired future.
|
| Strategic
Partner |
A company or organization that
another company or organization aligns itself with to benefit both parties.
|
| Strategic
Planning |
A complex, ongoing, and future-focused
process of organizational change based on trends and analysis of internal
and external data. Strategic planning aims to change the way an organization
thinks and operates by creating a learning organization. |
| Strategic
Programming |
Deliberate strategies for achieving
an organization's mission and addressing strategic issues, which involve
developing strategic goals, action plans, and tactics. |
| Strategies |
The methods that the organization
will use to deliver services and implement activities in order to achieve
its goals. |
| Streaming |
Data is streaming when it's moving
quickly from one chunk of hardware to another and doesn't have to be all
in one place for the destination device to do something with it.
|
| Streaming
Audio or Video |
A technique for transferring data
such that it can be processed as a steady and continuous stream. Streaming
technologies are becoming increasingly important with the growth of the
Internet because most users do not have access fast enough to download large
multimedia files quickly. With streaming, the client browser or plug-in
can start displaying the data before the entire file has been transmitted.
, Technology |
| Strengths |
The aspects of your organization
that are strong and solid.
|
| Stretch
Goal |
A broad goal that is inherently
appealing because it represents a larger vision for the organization/product,
such as "becoming the world-leader" in your field. Strong marketing objectives
contain both stretch goals and incremental goals.
|
| Strike
From the Record |
To expunge offensive remarks from
the Congressional Record, at the request of a member.
|
| Structured
Interview |
An interview in which the interviewer
asks questions from a detailed guide that contains the questions to be asked
and the specific areas for probing. |
| Student
Loans to Individuals |
These are loans distributed directly
to individuals through programs administered by the grantmaker.
|
| Study
Circle |
A group of 8-12 people from different
backgrounds and viewpoints who meet several times to talk about an issue. |
| Stylus |
The name of the small, plastic
pen you use when adding or editing information on a PDA. The writing instrument
portion of a "pen and tablet" peripheral is also called a stylus. |
| Subcommittee |
Subunit of a committee established
for the purpose of dividing the committee's workload. Recommendations of
a subcommittee must be approved by the full committee before being reported
to the Senate.
|
| Subject |
One of two main components of
a sentence, a nous, pronoun, or phrase used as a noun.
|
| Subscription |
A powerful direct marketing offer
because of high dollar average order and the ability to sell multiple items
at the same time.
|
| Substitute |
A motion, amendment or entire
bill introduced in place of the pending legislative business. Passage of
a substitute measure kills the original measure by supplanting it. The substitute
also may be amended.
|
| Successful
Need Fulfillment |
This process focuses on your customers
needs, by first determining what people want from their leisure activities.
What is the need you are attempting satisfy with your product? Is it to
enable customers to have a great time, to relax and unwind, to share a great
emotional experience, to see the world in a new way? Next, identify how
you can position your product as a way to satisfy these needs. Finally,
bring your venue to life by communicating the kinds of experiences prospects
can expect to have if they use your product.
|
| Succession
Planning |
Making provisions for the replacement
of board members or staff members of an organization. It is a proactive
process to keep the management constantly aligned with the strategic framework
of the organization |
| Successor
Election |
The designation, in writing by
a donor, of a person to be assigned the rights and duties associated with
the donor's account at the Charitable Gift Fund upon the donor's death.
Successors are eligible only after the deaths of all donors named on the
account. The donor designates an individual as the successor, or the donor
may choose to recommend that one or more charitable organizations receive
the proceeds of any remaining units in the account upon the donor's death.
|
| Summative
Evaluation |
An evaluation of the outcomes
of the project. It is designed to present conclusions about the merit or
worth of an intervention and recommendations about whether it should be
retained, altered, or eliminated. |
| Superintendent
Of Documents |
The federal government's central
printer.
|
| Supervisory
Schedule |
A written plan of supervisory
sessions showing the name of the employee involved and the date, time, and
content of upcoming supervisory sessions. It is often used for planning
purposes and for communicating to employees the upcoming supervisory activities.
|
| Supervisory
Session |
A meeting with one or more staff
members in order to review the work that has been accomplished and to make
plans for future work and subsequent supervisory sessions. |
| Supervisory
System |
The methods and procedures used
to monitor the volume and quality of work performed by subordinate staff,
as well as to provide necessary support to staff. The system includes site
visits, employee performance appraisals, individual and group staff meetings,
reviewing reporting forms, etc. |
| Supplemental
Appropriations Bill |
Legislation appropriating funds
after the regular annual appropriations bill for a federal department or
agency has been enacted. A supplemental appropriation provides additional
budget authority beyond original estimates for programs or activities, including
new programs authorized after the enactment of the regular appropriation
act, for which the need for funds is too urgent to be postponed until enactment
of the next year’s regular appropriations bill.
|
| Supplemental,
Minority, and Additional Views |
Senate Rule XXVI requires that,
when a committee (other than the Appropriations Committee) reports a measure,
committee members may have three days to file statements providing their
views on the measure, which will be included in the committee's written
report.
|
| Support |
Facts and features about your
organization that support the message. Supporting facts and features give
your customers permission to believe that your organization’s message is
true.
|
| Support
Areas |
This refers to computer centers,
mail rooms, reprographics, copy centers, library space, training rooms,
communication centers, auditory conference rooms, security areas, and shipping
and receiving areas.
|
| Support
Services |
Full range of activity required
to support a fundraising effort: office management; word processing; gift
receiving, posting and acknowledging; budget management and control, etc.
|
| Supported
Employment |
An employment option that facilitates
competitive work in integrated work settings for individuals with the most
severe disabilities for whom competitive employment has not traditionally
occurred, and who, because of the nature and severity of their disability,
need ongoing support services in order to perform their job. Supported employment
provides assistance such as job coaches, transportation, assistive technology,
specialized job training and individually tailored supervision. |
| Supporting
Foundation |
A separately incorporated charitable
entity which is closely affiliated operationally and programmatically with
one or more public charities, such as a community foundation. The supported
charitable entity or entities are required to appoint a majority of the
board of the supporting foundation. In return for a reduced level of control,
the donor receives offsetting tax advantages and exemption from the independent
foundation’s regulations and excise taxes. |
| Supporting
Organization |
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. |
| Surveys |
A tool for gathering statistical
information. |
| Sustainability |
The ability of an organization
to develop a strategy of growth and development that continues to function
indefinitely. |
| Swap
File |
A swap file is an area on your
hard disk used as virtual memory. It's called a swap file because virtual
memory management software swaps data between it and the main memory on
the computer.
|
| Switch |
A network device that selects
a path or circuit for sending a unit of data to its next destination. May
also include the function of the router, a device or program that determines
the route (and specifically, what adjacent network point) the data should
be sent to.
|
| SWOT
Analysis |
An analysis of an organization's
Strengths, Weaknesses, Opportunities and Threats. |
| Synchronous
Training |
Student and instructor participate
in a training program at the same time. |
| Syntax |
The grammar, structure, and order
of elements in a language statement. In personal computing, it refers to
the rules that govern the structure of computer commands.
|
|
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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