|
|
| Year-End
Giving |
The practice among many charitable
organizations of seeking gifts, usually via mail campaigns, in the last
two or three months of a calendar year. This is based on the premise that
prospects will take last minute advantage of opportunities to secure tax
deductions.
|
| Yearly
Rate Of Return |
The interest rate used to calculate
present values for pooled income funds gifts instead of the federal mid-term
interest rate. It is the highest rate of return for the fund for the three
taxable years preceding the year of the gift. For pooled income funds less
than three years old these rates apply. |
| Yeas-and-Nays |
The Constitution requires that
yea-and-nay votes be taken and recorded when requested by one-fifth of the
members present. In the House, the Speaker determines whether one-fifth
of the members present requested a vote. In the Senate, practice requires
only 11 members. The Constitution requires the yeas and nays on a veto override
attempt.
|
| Yellow
Book |
A yellow binder entitled "Deferred
Gift Annuities" is available through the Committee on Gift Annuities. Using
the Yellow Book, the Green Book, the federal mid-term interest rate for
the month of the gift (and the two preceding months), and IRS Publication
1457 you can calculate investment in the contract, exclusion ratio, and
present values of tax deductions for deferred charitable gift annuities.
The Yellow Book, like the Green Book, includes worksheets but does not include
the Uniform Gift Annuity Rates. The Yellow Book does include a table of
suggested compound interest factors for deferred charitable gift annuities.
|
| Yield
the Floor |
A Senator who has been recognized
to speak yields the floor when he or she completes his or her remarks and
terminates his or her recognition.
|
| Yield
Time |
When the Senate has reached a
unanimous consent agreement limiting the time for debate and placing it
under the control of floor managers, a senator may be recognized to speak
only if a manager yields the senator a specified amount of time to speak.
The Chair then recognizes the senator receiving the time, not the manager
who yields the time, to hold the floor.
|
| Yielding |
When a member has been recognized
to speak, no other member may speak unless he obtains permission from the
member recognized. This permission is called yielding and is usually requested
in the form, "Will the gentleman or gentlewoman yield to me?" While this
activity occasionally is seen in the Senate, the Senate has no rule or practice
to parcel out time.
|
| Youth
as Partners |
Youth forming partnerships with
adults and both youth and adults are responsible for the design, implementation
and outcomes achieved.
|
| Youth
as Recipients |
Refers to youth receiving the
services that adults have designed for them.
|
| Youth
as Resources |
Youth being utilized as people
who help adults design and implement programs, but adults are still in control
of the outcomes.
|
| Youth
Development |
An ongoing process in which all
young people are engaged and invested in seeking ways to meet their basic
physical and social needs, and to build the competencies and connections
they need for survival and success. It emphasizes the importance of offering
young people a complement of services and opportunities, including opportunities
to do important work. |
| Youth
Grantmaking |
Programs at private and community
foundations that involve young people in the process of grantmaking, usually
for youth-related projects.
|
| ZIP |
A Windows-based compressed file. ZIP is the industry standard for data compression
technology, in part because it can hold directory structures in addition to
files.
|
| ZIP Disk |
An advanced version of the floppy disk, created by Iomega. These
disks enable users to store, share, and backup information from their computers
using an Iomega Zip Drive. Initial versions allowed 100 MB (megabyte) storage.
Newer models provide support for 250 MB and above.
|
| |
|
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.
|
