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  Fund A-E A-E The FindIt.Org Dictionary

accelerated depreciation, the accounting term the charging of the depreciation of assets, including machinery or buildings, at a faster rate than straight-line depreciation.

access, v.t., n. --vt. to retrieve or locate data from a computer. --n. 1. the capacity to enter and move around inside a building that is barrier-free to disabled people. 2. the right to store or retrieve information with a computer or program.

accountability, n. a donee organizationís duty to keep a donor up-to-date to how a gift is being used.

account executive, one who has been assigned responsibility delivering a firmís services to its clients.

accounting policy, a methodical routine that decides how the financial transactions of an organization are recorded and reported, such as how income (whether earned or gift) is received and acknowledged, how expenses are authorized and paid, and how assets and liabilities are shown on the organizationís financial statements.

accrual basis, an accounting method that identifies income when it is incurred and recorded, regardless of whether an actual cash transfer has taken place.

accumulated deficit, the total dollar amount, calculated over various accounting periods, of the difference when expenditures exceed income.

acknowledge, v.t. to express gratitude for a gift or service in written or oral form, communicated privately or publicly.

acquire, v.t. 1 to attain an initial gift from a donor. 2 to obtain equipment, not inherited. 3 to come into possession of something.--acquisition, n.

acquisition mailing, a mailing to prospects for obtaining new support such as members or donors.

action grant, a grant given to support an operating program or project.

active phase, the period of public solicitation during a campaign that usually follows the successful completion of a campaignís nucleus fund and the establishment of a pattern of giving. Essentially, it is the active phase rather than the planning one.

actual value, the price of a piece of property on the open market.

actuarial, n. adj.--n. the calculation of future costs and obligations to determine the value of benefits or the expense of creating the benefits; the calculation is based on mathematical formulas that use mortality tables and the discounted value of a given amount of money at its current value in terms of its estimated future value. --adj. related to insurance mathematics and the application of statistics, typically regarding longevity.

actuary, one who makes actuarials.

address correction requested, requesting a service provided by the United States Postal Service for a fee that appears as a printed statement on a carrier envelope.

ademption, n. the invalidation of a bequest in a will when the testator has already disposed of the property bequeathed before his/her death.

ad hoc, adj., adv. for a particular purpose.

adjusted basis, the cost of an obtained property, that is increased for any capital improvements and then decreased by the amount of allowable depreciation.

adjusted gross income, used in calculating income tax, the total income minus allowable deductions.  For charitable donations, deductions are limited to a percentage of the adjusted gross income.

administer, v.t.  to attend to the managing of property such as an estate or trust, as an executor, trustee or administrator.

administration, n. 1 the managing of an organization, business, office, etc. by government officials of public affairs. 2 those in charge of managing affairs.

administrator, n. an article appointed by a court to settle the estate of a person who died testate when the named executor is unable or refuses to act.

advance, n. a story, feature or speech that is distributed before its formal release.

advance gift, a donation, typically from a trustee or director of an organization, that demonstrates a commitment to a particular campaign, and provides a steady pace at the outset before other external solicitations are sought out.

advertise, v.--v.i. to communicate via mass media to solicit people to take a particular action, such as purchasing or donating, or to form an opinion about a subject.  Once the material is paid for, it becomes under the jurisdiction of the organization seeking the desired action in terms of context, presentation, medium, and time by the organization seeking the desired action or attitude.  --v.t. to endeavor to sell or promote through advertisement.

advertisement, something that advertises.

advertising, n. the business of, or communication by advertising.

advisory board, a group of usually powerful and knowledgeable people that offers advice and prestige to the organization or cause with which it is associated, but usually it is without fiscal or policy authority.

advocacy, n. the delivery of a cause intended to influence the course of events.

advocate, v.t., n. --v.t. to speak, write or otherwise support or recommend publicly. --n. 1. one who advocates. 2a a member of the legal profession who pleads for clients in court.

affiant, n. a written statement produced under oath in the presence of an individual who is authorized to administer such an oath, such as a notary public.

affinity card, a credit card that is offered to the constituents of an organization, and providing for a percentage of a transaction fee to be paid as a royalty to the organization.

air check, a recording of a radio or television program, made as a broadcast.

allocate, v.t. to distribute (resources) according to a particular plan.

allocations committee, a group responsible for decisions concerning grant-making  for donor organizations.

alpha test, the introductory testing procedure for a computer program or direct-mail package.

alternative minimum tax, a tax designed to insure that high-income people do not avoid paying taxes by using various tax shelters.  Instead, this category of tax-payer must instead compute their tax both the regular way and the alternative way, and pay the higher amount.

alumna, n. , pl. alumnae. 1 a female graduate or previously enrolled student of a particular educational institution. 2 a woman who was previously a participant of an organizationís program.

alumni , n., pl. of alumnus. graduates or previously enrolled students (men, or men and women) of an educational institution or organizationís program.

alumni campaign, a fund-raising campaign of an institution, typically educational, that is focused on its own graduates.  The phrase also refers to such campaigns in fraternal organizations.

analysis, n. a systematic study and assessment of a situation, an organization or issue.

angle, the particular point of view or emphasis of an article or broadcast.

annual fund, the total of all grants and donations received by an organization during the year.

annual gift, a donation given each year, usually without restrictions.

annual giving, grants or donations given or solicited annually.

annual income, all income received during the fiscal year.

annual report, a yearly financial and status report of an organization or institution.

annuitant, one who receives an annuity.

annuity, 1. a yearly grant or allowance, usually paid in fixed intervals. 

anonymous gift, a gift given by a donor who is not announced publicly.

appeal letter, a letter asking for a donation to a fund-raising campaign.

appraisal, n.  1 the act or instance of appraising. 2 an estimate of worth.

appreciate, n. to increase in value or to feel gratitude for.--appreciation, n.

arbitrage, n., v.i., --n.  1 the buying and selling of stocks or other securities in different markets simultaneously with the intent of profiting from a price discrepancy. 2. the investing of capital by a nonprofit organization obtained during a fund-raising campaign before using the capital to repay any debt incurred through the issuance of a tax-exempt bond.  --v.i. to become involved in arbitrage.

area campaign, an effort to generate support for an organization that is limited to a particular geographical region.

area of interest, interest, particularly in a specific profession relating to fundraising, including education, the arts, health care or religion.

articles of incorporation, the document that creates a corporation, after it is approved by an appropriate state agency as following the general corporation laws of that state.

articles of organization, the instrument that states the exempt purpose of a unincorporated charitable organization.

ask, n. the act of requesting or soliciting a gift.

asset, n. anything owned of value.

assign, to give or appoint out to a person an assignment to be completed.

assignmentn. 1 the act of designating responsibility, usually to a volunteer, for soliciting one or more prospective donors or another duty related to a fund-raising campaign. 2 the transfer of an interest or a right in a property form one party to another.

associate, n., adj., v.i.  --n. a member of an association who often lacks the rights and privileges of full membership. --adj., allied or united with another association.--v.i. to incorporate into an association.

at-death transfer, the transfer of property from a testator to a living individual, as designated in a will.

attrition rate, 1 the rate at which donors fail to renew their gifts.  2 the rate at which pledges are not achieved.

audience, n. a group or groups that a program is targeted at.

audio conference, a conference that is held over the radio.

audit, n., v.t., an examination and evaluation of the accounting records and procedures of an organization, after which a statement is issued concerning that organizationís financial standing and legal compliance as of a certain date.  It can also be assessment of an organizationsí practices, programs, policies or results, often including recommendations for the future and usually performed by an outside consultant.

audit trail, a documentation verifying bookkeeping entries.

auxiliary, n., adj. --n. a volunteer section of an organization formed to help in fund raising, special events, or day-to-day activities.  --adj. giving help; assisting.

average, n., adj., v.  --n. an exact or approximate figure that is the result of dividing the sum total of a set amounts by the number of figures in the set.  --adj. being an average or mean.  --v.t.  to find the mean of (something).

back up, v. t. to copy material from the hard drive of a computer to either a floppy disk or a tape drive.

backgrounder, n. Informal. a feature article providing the background of a person, situation, or organization.

backup, n. la the procedure for making security copies of computer data, whether from a hard drive to a floppy disk or to a tape drive. lb the actual disk, tape, or information copied.

balance sheet, the former term for a summation of assets or financial position.

bargain sale, the sale of property to a charitable organization at less than its fair market value when the transaction is partly a gift and partly a sale.

basis at death, the valuation of property on the date of the decedent's death, or, instead, six months later.

basis, n. 1 a fundamental principle. 2 in accounting, the value assigned to an asset, usually the purchasing cost, for the purpose of evaluating gain or loss on a sale or transfer.

bellwether, n. a gift, action, or other positive indicator in a movement or campaign.

benchmark, n. a criterion established against which progress or performance is measured.

benefaction, n. 1 an altruistic action. 2 a donation to a charity.

benefactor, n. a generous donor, usually at the highest gift level.

beneficiary, n. 1 an individual, organization, or institution that acquires or is entitled to receive benefits. 2 in law, an individual or organization that receives, or is named to receive, property or money from a will or insurance policy.

benefit, n., v.t. -n. 1 something that is of value. 2 a social event from which net proceeds are to be given as a donation to one or more causes.

benevolence, n. 1 the inclination to promote the well-being and well-being of others; good will. 2a an altruistic act. 2b a generous gift. --benevolent, adj---benevolently, adv.

bequeath, v. t.  to give or leave property as stated in a will when one die

beta test, the second test conducted through a direct-mail package or a computer program.

billion, n.  a number followed by 9 zeros.

bit (binary digit), n. the primary unit of information in a digital computer that is expressed as a choice between two (binary) possibilities, a 0 or a 1.

bleed, v., n. --v.t. to extend the text, illustration or embellishment of a text into the margin of a trimmed printed page or to print so that this occurs. -n. any printed information that bleeds.

blow up, v. t. to increase the size of (a photograph).

blowup, n. an enlarged photograph.

blue line, the final corrected pages of a print job to be reviewed before printing.

blurb, n. Informal. a  brief, compact copy (as in a newspaper, journal, newsletter, or promotional material) about a person, event, or program.

board of directors, the governing board.

board of managers, the group that manages the affairs of a corporation, usually appointed.

board of trustees, the governing board.

board profile, an analysis, study, review, overview of the individual members of a governing board or an advisory board, including their skills, experiences, and professional and social connections.

board rotation, a periodic succession taken from a term-of-office schedule.

board, n. 1 referring to the governing or advisory board. 2 in printing, material that is camera-ready (also mechanical).

body type, printed type, usually between 8 and 14 points in size, to used in the text of printed material (as distinguished from a headline or headlines).

bona fide pledge, 1 a pledge recorded by written evidence that supports the existence of an unconditional promise to give,  publicly announced. 2 a partially paid pledge.

bond, n., v.  --n. 1 a certificate issued by a government or business that is interest-bearing and promises to repay the amount borrowed from the buyer of the certificate. 2 an insurance agreement promising security against financial loss caused by an unforeseen act. 3 the act of becoming, or the state of being, involved and committed to an organization or project. --v. t .to create a bond against financial loss for (a person). --v.i. to develop an interest in an organization or project.

bondholder, n. one who possesses a bond .

book value, an assetís worth as documented on the balance sheet of an organization or institution.

bookkeeper, n. one who collects, compiles, and records the financial transactions of an organization or institution.

bookkeeping, n. la the practice or business of keeping accounting books. lb a bookkeeperís work.

borough, n. a civil district similar to a county, found in parts of Alaska and New York City.

bottom line, Informal. net income that is acquired or owed.

bricks and mortar campaign, Informal. a capital campaign to serve the financial needs for constructing a physical plant, including the furnishings and  facilities.

bridge loan, funds from a person, accounting transaction, or financial institution that enable the undertaking of a project before permanent funding is available.

brief, vt., n. --v.t.,  to give a formal or informal report either before or after an event occurs, intended to prepare a participant or somehow relate to that eventís outcome; to furnish with a briefing.--n., briefing

brochure, n. a pamphlet that is used for promotional purposes.

budget, n., v..--n. a planning document projecting the required or desired income and expense needed to accomplish an objective. .--v.i.. to prepare a budget. --v.t.. to allot.

bug, n. an error causing a computer malfunction in either its hardware or software.

bulk rate mail, second, third, or fourth class mail presorted by an organization or a service before going to the post office and qualifying for special postage rates.

bundle, vt., n. --v. t. 1 to sort (mail) by zip code. 2 to sell (computer hardware and software) in a single package. --n. 1 a quantity of mail sorted by zip code. 2 hardware and software sold as a single package.

business plan, the required steps and corresponding timetable necessary to  accomplishing an organizational objective described in an organization's long-range plan.

business-reply account, a post office account designated for funds that are to be deposited to pay for receipt of postage due on envelopes printed with a business-reply designation.

business-reply envelope, a self-addressed return envelope with postage paid by the organization or institution who is to receive it. Abbr. BRE.

bylaw, n. a rule, established by a governing board of an organization, addressing any potential matters of governance, such as the election of directors and officers, the conduct of meetings, the structure of any committees, and procedures for alteration.

byte (binary digit eight), n. a group of eight binary digits in a computer memory, often employed to represent one character and usually used in combinations, such as megabyte and gigabyte.

caging, n. InformaL the act of collecting donations from something other than the nonprofit organization for which they were solicited.

call-out, n. Informal. an excerpt from a text, (such as a letter or brochure), that is graphically set apart from its body copy in order to highlight a point.

camera-ready, adj. (in printing), referring to a finished piece of text, illustration, or other art work that is pasted up and from which a camera can make a plate suitable for creating printing impressions.

campaign analysis, a report describing the results and/or effectiveness of a campaign, that often includes a quantitative and qualitative review of income and expense, number and size of gifts, etc.

campaign cabinet, a group, including the chairperson of a capital campaign, that, together with committee chairs, determines campaign policy and monitors campaign progress.

campaign director, a fund-raising executive, from either a consulting firm or an organization's staff, who is assigned to lead a campaign.

campaign leader, a volunteer who aids in recruiting and motivating other volunteer members of a campaign organization and who sets the pace for the giving of gifts and active participation in a campaign.

campaign management, the administration and implementation of the overall operations of a campaign that is performed by an appointed staff.

campaign newsletter, a publication issued at intervals during a campaign with the purpose of keeping volunteers, donors, and prospects informed and motivated.

campaign organization, a chart or table allocating various responsibilities and relationships among fund-raising committees.

campaign planning, the assessment of all the activities that need to be undertaken before successful solicitation can start.

campaign schedule, a schedule of activities and operations necessary for the execution of a campaign plan, organized by week, month, and year.

campaign, n., v. i. --n. an organized effort to raise a specified

canned presentation, a standardized presentation intended to be appropriate for use regardless of the situation or audience.

canvass, v.,n.., --v.t.,v.i. to solicit all prospective donors in a specific geographical area on a door-to-door basis. --n. 1 the act of canvassing or door-to-door soliciting. 2 an examination, survey, or discussion of an issue, by phone, mail, or in person in a specific geographic area.

capital campaign, an intensive fund-raising effort in the goal of meeting a specific financial goal within a specified period of time for one or more major projects.

capital expenditure, the amount required to obtain an asset that has an expected useful life of more than one year.

capital gain (or capital loss), the difference between the tax basis of a capital asset and the fair market value, that is not realized until after the sale or other disposition. It can be either short term or long term.

capital gift, 1 a gift of a capital asset, often to a capital campaign.

capital stock, a corporationís total issued shares .

capital, n. 1 the amount of assets or funds that an organization or company has available to carrying on a business or its the net worth after the deduction of taxes and other liabilities.

capitalization, n. 1 the joining of long-term debt and an owner's equity or the amount at which a business is capitalized. 

capitalize, v.t. la to convert oneís debt or retained earnings into capital stock. lb to furnish or use as capital. 2 to recognize or estimate the present value of an income. 3 to compute the present value of a business by setting the true or predicted benefits against the cost of maintenance. 4 to consider expenses as a business asset.

caption, n., v.t. --n. the explanatory note that accompanies a picture or an illustration in a printed work (such as a newspaper or book). v.t. -- have a caption for or put a caption on.

card calling, la a fund-raising technique that solicits and brings together prospects in calling their names. lb the act or an instance of this technique.

career fund raiser, one who has chosen fund raising as a profession.

carrier envelope, an envelope, attached to a direct-mail package and containing an appeal letter and other material.

carrier route presort, according to United States Postal Service regulations, the sorting of mail, so that it is bundled into individual carrier routes. Abbr. car-rt sort; car-rt-sort.

carry-over, n. la the process, act, or an instance by which the deductions and credits of one tax year are applied against tax liability in subsequent years. lb the amount that is carried over.

case law, law established by following the precedent of judicial decisions made in former cases.

case, n. the reasons why an organization needs and merits philanthropic support, usually presented in an outline of the organization's programs, current needs, and plans.

cash basis, an accounting method that recognizes income and expense at the time that cash is exchanged.

cash flow, money available (for spending) within a given time.

cash poor, Informal. referring to a situation in which assets exceed current cash needs but cannot be spent.

cash-flow projection, la the practice of predicting when anticipated revenues and expenses are most likely to be realized. lb a document stating such a projection.

categorical grant, a grant from a government agency that is usually intended for a program with a specifically defined eligibility.

cause, n. 1 a principle worth defending, served with dedication and zeal. 2 the societal need, void, or value acknowledged by an organization.

cause-related marketing, marketing in which a for-profit organization uses the name of a not-for-profit organization to promote its product and in return, provides financial support to the not-for-profit organization.

center spread, the two center-facing pages of a publication appearing on a continuous sheet.

centralized fund raising, the raising of funds by one person or office on behalf of various units within an organization.

CEO, chief executive officer.

certificate of need, a document that is submitted for approval to a state health-planning agency by a health care provider proposing to construct or modify an existing health care facility, incur a major capital expenditure, or offer a new or different health service. Abbr. CON.

Certified Association Executive, la a professional designation awarded by the American Society of Association Executives to a person who meets specific requirements concerning the principles of association management. lb a person who has earned this designation. 2a a similar designation awarded by the Canadian Society of Association Executives. 2b a person who has earned this designation. Abbr. CAE.

certified audit, a review that is conducted by a certified public accountant of an organization's financial position and practices.

Certified by the Association for Healthcare Philanthropy, designating a member of the Association for Healthcare are Philanthropy who has achieved specified standards of experience, service and knowledge. Abbr. CAHP.

Certified Financial Planner, an individual who has met the standards of education, examination, experience, and ethical practice, in addition to the annual licensing requirements, all which are established by the Certified Financial Planner Board of Standards, Inc.

Certified Fund-Raising Executive, la an appointment, developed and administered by the National Society of Fund Raising Executives, awarded to a professional fund raiser who has met their specified standards of service, experience, and knowledge. lb an individual possessing this designation. Abbr. CFRE.

certified public accountant, U.S. an accountant who has met the legal requirements required for a state certificate to maintain and audit accounts and to prepare reports in tax and finance.

chair, n., V. t. -n. an individual responsible for the direction of a meeting, campaign, committee, governing board, or board of trustees. --v. t. to serve as a chair.

chairman, n. = chair.

chairperson, n. the gender-neutral term for a chairman or chairwoman.

chairwoman, n. referring to the woman responsible for the leadership of a campaign, meeting, committee, governing board, or board of trustees.

challenge gift, a gift donated by an individual, made on condition that other gifts or grants will be fulfilled on some prescribed formula, usually within a specified period of time, intending to encourage others to give. 

challenge grant, a challenge gift donated by an organization, corporation, or foundation rather than an individual.

charitable deduction, a contribution to a qualified charity that is deductible from a person's or corporation's federal income tax, gift tax, or estate tax.

charitable gift, a gift made to a not-for-profit organization, usually tax-deductible.

charitable lead trust, a trust from which a charity obtains income for the duration of the trust, after which time the principal is either returned to the donor or redistributed to other people. This trust may be an annuity trust or a unitrust.

charitable organization, an organization is tax-exempt under federal tax law and  is eligible to receive charitable donations.

charitable remainder, = remainder interest.

charitable trust, l a trust created to benefit one or more charities or that divides its net income among one or more charities.

charitable, adj. la giving to those in need. lb giving for benevolent purposes. 2a for or pertaining to a charity.

charitable-gift annuity, as requisitioned in an irrevocable contract, a fixed sum of money paid at certain regular intervals by a charity to a donor or other designated beneficiary, or both, in exchange for the donor's gift of cash or property. Also gift annuity.

charity, n. 1 benevolent goodwill towards or love of humanity or those in need that is sometimes expressed as a gift towards these purposes. 2. a not-for-profit organization that works towards a benevolent cause.

charter member, an individual belonging to or associated with the founding of a club, organization, foundation, etc.

checking account, a bank account from which money can be drawn or on which checks may be drawn.

cheshire label, referring to a type of address label that can be affixed directly to an envelope with adhesive.

ChFC, Chartered Financial Consultant.

chief development officer, the highest-ranking development staff member in charge of a development program.

chief executive officer, the highest-ranking executive who is in charge of organizational operations. Abbr. CEO.

chief financial officer, a senior staff member in charge of the financial management of an organization, including budget control, cash-flow management, financial forecasting, and other related functions.

chief operating officer, the individual responsible for the internal operations of an organization. Abbr. COO.

circulating capital, capital that is used for acquiring assets or current expenditures that is perpetually changing hands or being transferred from one form into another, such as money into goods. This capital is only invested temporarily.

class agent, one designated the responsibility of contacting classmates or peers to exchange information and to foster support of an institution's fund-raising programs.

cleanup phase, Informal. the final phase of a campaign with the intention of soliciting all remaining prospects.

clearing house, clearinghouse, a set of prospective donors working together to determine their actions and responses to local fund-raising appeals.

clipsheet, n. a printed summary of news articles or other published material.

closed corporation, a corporation whose stock is not publicly

closely held company, synonym for a closed corporation.

clout, n. Informal. suggesting an influence with a person or group of peers.

cochair, n., v. t --n. an individual sharing responsibility for the leadership of a campaign, meeting, committee, governing board, or board of trustees.

cochairperson, n., synonym for cochair.

code of ethics, a guide for professional behavior.

code, n, v.t.--n. 1 a symbol that allows a person or machine to recognize or identify an idea, object, or person. In fund-raising documentation, it is placed next to a name on a list for a particular purpose, such as relationship to the organization or potential level of giving. 2 a distinguishing mark or other symbol placed on a direct-mail return card. --v.t. to give a code to

codicil, n. the legal term for an addition to a will to change, explain something, or add to.

cold call, a call made without prior contact.

cold list, a list of prospects that has not yet been tested.

cold prospect, a prospective donor that has not yet contributed to a given organization,

collate, V. t. to arrange in an ordered sequence. --collative, adj. --collation, n.

collateral, n., adj. --n. any property, such as stock, bonds, or real estate, that is promised as security for a loan. --adj. serving as collateral.--v.t. collateralize

collator, something or someone that collates.

commemorative gift, a donation made in the honor or memory of one or more people.

commercial coventurer, a person who engages in trade or commerce; when raising funds for a charitable organization, the coventurer advertises that the purchase or use of goods, services, entertainment, and so on, will benefit a charity.

commercial solicitor, a solicitor whose pay is based on a percentage of funds raised and who deal with money on occasion.

commission, n. payment determined by the number of or dollar value of transactions.

commit, V.t.  to secure or involve oneself in a commitment.

commitment, n. a declaration or pledge of service and/or financial assistance, by an individual on behalf of an organization.

committee, n. 1 a group of individuals with the responsibility of accomplishing a certain task.

common law, the body of law that is derived from judicial decisions based on custom and precedent rather than from statutes. Common law originated in England, and constitutes the basis of the English legal system.  It is also the system in most of the states of the United States..

common stock, a class of stock that is evidence ownership in the corporation, with no guaranteed rate of dividends nor the privileges of preferred stock.

common-law marriage, a state of marriage between a man and woman occurring without a civil or religious ceremony but rather after a number of years of cohabitation as man and wife. Legally, each spouse is entitled to whatever he or she earns. Common-law marriage is observed in only certain states.

communication audit, a review of an organizationís public-relations program and its effectiveness in reaching a specific target audience.

communication program, the communication of an organization's ideas, concepts, and purposes to its patronage.

community foundation, a not-for-profit organization that distributes any funds or income received  for charitable purposes in a particular geographic area.

community property, in certain some states, all property obtained after a marriage, except that which is procured by gift or bequest, being considered to belonging one-half to each spouse.

computer conferencing, a system of sending, receiving, and storing typed messages within a network of users, where distance or time is not a factor, with a shared computer mediating the message exchanges.

conditional bequest, in law, a bequest takes effect or continues only if a certain future event occurs or fails to occur. See other bequest phrases at BEQUEST

conditional pledge, a pledge that does not count as revenue until donor-restricted conditions are met. Also conditional promise to give. Compare UNCONDITIONAL PLEDGE. See other pledge phrases at PLEDGE.

conflict of interest, la either an existing or potential conflict emerging when an individual holds an interest in a company that does business with his or her employer. lb such a conflict between the private interests of an individual who is in a position of trust, (such as a corporate or government official or a board member).

conservator, n. an entity, responsible for the preservation of the interests of the estate of another individual who is appointed by a court.

conservatorship, n. la the office or post of a conservator. lb referring to the state of being under the protection of a conservator.

consortium, n. a group of organizations created to fulfill a joint objective or project, usually necessitating interorganizational cooperation and the sharing of resources.

constituency, n. individuals who have interests in an organization. These people are usually categorized into groups such as faculty, alumni, medical staff, users, parents, donors, etc.

constituent, n., adj. --n. an individual belonging to a particular constituency. --adj. being a constituent.

constructive trust, a trust that is not expressed in any agency but is instead created by a court action so that the person is prevented from holding any advantage gained through a fiduciary relationship with any of the other parties involved for his or her own benefit. This trust is often created in response to a claim against the trustor and is intended as a remedy to prevent an injustice or in order to do justice; therefore,  it is sometimes found contrary to the intent of the parties involved..

consultant, n. a person with expertise in a specific field of knowledge who provides advice and services for a client.

consumer price index, an expression of the prices of goods and services purchased in retail stores by average households that is expressed in percentage terms that is measured against the average prices paid during a specified base period. The index is employed to determine the rate of inflation or deflation.

contact code, a code that indicates the preferred strategy for communication and solicitation.

contact print, a photographic print that is created by placing a negative in contact with sensitized paper, film, or plate over a light source.

contingency fund, a reserve fund created to pay for unforeseen or incidental expenses.

contingency funding, a gift or grant that will be paid upon meeting specified requirements.

contingent bequest, a legal, personal bequest that is conditional upon a future uncertain event.

contract, n., v. --n. a binding agreement, between two or more parties, specifying mutual obligations. --vt. to operate under contract.--v.i. la to create a contract. lb to agree or establish by contract.--contractual, adj.- -contractually, adv.

contribute, v.  to donate.

contribution, n.  a donation.

control group, a group that acts as a standard of comparison in analyzing the results of an experiment against a comparable experiment group.

control package, a mailing package to be used as a model against which a different mailing package is tested.

controlling interest, ownership of an ample number, usually a majority of the shares of capital stock of a corporation in order to exert control over policy.

convey, v. t  to  reassign the ownership of property from one owner to another. --conveyable, adj.--conveyance, n.

conveyancer, n. an attorney who prepares a conveyance.

copy testing, the act of trying out material on a small sample audience before its formal distribution.

copy, n. any written material apart from any kind of art work,(such as photographs or drawings).

copyright, n., adj., v.t.--n. exclusive legal protection for a specified period of time, prohibiting the unauthorized reproduction, sale, an original work (such as a play, book, piece of music, or other artistic work) and to control its use.  It gives the artists and authors the exclusive right to publish their work,  including sound and video recordings, television and radio broadcasts, and computer software. -adj.referring to copyright protection. -V.t to secure a copyright for ( a work).

corporate charter, a document that describes the purpose, obligations, and character of an organization as well as a plan for the possible disintegration of the organization.

corporate foundation, a private foundation, funded by a profitmaking corporation, whose primary aim is to distribute grants according to established guidelines..

corporate identity, an identifying logo, architectural structure, music or other sounds, associated with an organization or corporation.

corporate image, n. the impression or reputation of a corporation that is supposedly held in common by the public at large.

corporate sponsorship, funding for a project given by a corporation in exchange for public recognition and other benefits.

corporate underwriting, synonym for corporate sponsorship.

corporate, adj. of or constituting a corporation.

corporate-giving program, a program that awards grants and is established and controlled by a profit-making corporation.

corporation, n. an entity with legal rights and privileges created by or under the authority or laws of the state.

corpus, n. the principal or capital of a trust, foundation, or other group, (as distinguished from the income).

cost of living, the level of prices of necessities considered basic or minimal such as food, clothing, housing, transportation, that are often considered against the time and labor required to obtain them.

cost per dollar raised, a ratio of the productivity of a fund-raising program against the total dollars raised.

cost-benefit analysis, a method by which an organization assesses the effectiveness of its expenses in relation to its objectives.

cost-effective, adj. effective in terms of the relation of expenses to projected benefits. --cost-effectiveness, n.

cost-of-living index, an index that periodically detects changes in the cost of living, usually conducted on a regional scale, and compared with the indexes of other regions. Compare consumer price index.

council, n, a group of individuals organized to work on organizational issues and to give direction on policy and programs.

councilor, n. any member of a council.

councilorship, n. the office or position of councilor.

counsel, n., v.t. --n. 1 a fund-raising counsel. 2. a member or group members of the legal profession or other legal adviser. --v. t. to give advice to or recommend.

counselor, n. 1 one who gives advice, such as a lawyer. 2 a senior officer working in the diplomatic service.

courtesy return envelope, a return envelope personalized with a donor's name and a design postage stamp. Abbr. CRE.

covenant, n. a legal binding agreement, formal promise or contract between two or more people or groups.

covenantor, n. the group who makes a promise in a covenant and who is to accomplish the obligation expressed in it.

CPA, certified public accountant or critical path analysis

CPI, consumer price index.

CRAT, charitable remainder annuity trust.

CRE, courtesy return envelope.

credit, n., v.t. --n. 1 in accounting,  a positive entry into an account or the (total) amount entered into the credit column.  2 the allotment of a campaign gift to a campaign division or purpose.-- v. t. in accounting, to enter into the credit column of an account or to enter into an account as credit.

crisis communication, the policies and methods employed by an organization for distributing information in a situation where its operations have become involved in an emergency situation.

critical path, the crucial sequences of stages in a project, by which the minimum time necessary for the entire project is determined.

cultivation event, a special event (such as a dinner, meeting, or similar affair) intended to increase interest in and enthusiasm for the work of an organization.

cultivation material, literature specifically intended to increase interest in and enthusiasm for the work of an organization.

culture, n. values and behavior patterns shared and exhibited by the people in an organization.

cumulative giving, the total of donations made to an organization or program  within a given period of time.

current asset, cash, including accounts receivable, merchandise, or the like that can be easily and/or quickly converted into cash.

current donor, a donor that contributes during the current fiscal year

current giving, current donations in support of an organization's operations.

current interest, current interest earned on an account or investment.

current liability, a liability that is due and must be paid within the year.

cutline, n., a photo caption or legend used in printing.

cy-pres adj., adv. (in law), (that is) as near as possible to a testator's or donor's intentions obtained when for conditions make it impossible to receive a literal and precise compliance.

data processing, the handling and sorting of data that is performed either manually or by computer.

data, n.pl  the basic components of information that can be processed or produced by a computer.

databank, data bank, n. la a collection of information, such as records stored in a computer system, that is organized to facilitate a rapid search and retrieval and that is normally available from remote terminals. lb any such computer system in combination with its data.

database, data base, n. indexed information contained in computer storage, from which a computer user can request selected material and organized so that various programs can access and update information.

dateline, n., V. t. -n. a line at the beginning of a news story that provides the place of origin and date. --v.t. to present or to inscribe with a dateline.

datum, singular form of data.

deadline, n. 1 a time constraint or limit. 2 the time by which a project must be completed.

dear friend, Informal. a generic, all-purpose salutation letter, as opposed to one addressed to a particular person.

death tax, a tax imposed property after the owner's death.

debit, n., v.t. in accounting, --n. la a negative entry to a financial account lb the amount entered into the debit column. 1c the total amount in this column. --v. t. la to enter into the debit column of an account. lb to enter into an account as a debit.

debrief, v. -V. t. to question someone after a special event has occurred. -v.z. to be debriefed. -debriefing, n. (often used attributively, as in a debriefing session).

debug, V. t. to get rid of malfunctions in a computer program.

decedent, n. a recently deceased person whose estate is being administered.

decentralized fund raising, the raising of funds outside of  a central office.

decision package, a compilation of information assessing the costs and benefits of a particular project to be used for budget development in zero-based budgeting.

decline, v. t., v.i. to refuse or decline to donate a gift, --declination, n.

declining grant, a multiyear grant that gets smaller each year.

decoy, n. a name and address placed in a database file intended to monitor use of the file.

decree absolute, in law, a final order in divorce proceedings that grants both parties the freedom to remarry.

decree nisi, in law, a temporary order for divorce, which will later be made absolute unless just cause is shown why it should not.

deduct, V. t. to subtract or take away something from a whole.

deduction limitation, the maximum amount that can be counted as itemized deductions on a federal income tax return in any given year.

deduction, n. according to tax law, an amount or sum that can be deducted from income or from transfers of assets, in order to reduce tax liability.

dedupe, vt. Informal to eliminate (duplicate names) from a mailing list.

deep pockets, Informal, referring to deep wealth.

deep wealth, Informal. wealth accumulated over several generations by an individual or his or her family.

deep-discount bond, a fixed-interest security paying little or no interest that is offered at a substantial discount to its redemption value, thereby delivering a large gain rather than current interest. This is significant in that it may have tax advantages in certain circumstances.

default, n., v. i. --n. 1 a failure to pay money that was promised. 2 in a computer system or language, a response, automatically preset, and able to be overridden by a specific user command. --v.i. to fail to pay money that was promised.

defer, v.t., v.i. . to postpone or delay (something).

deferred annuity, an annuity that is put off until after a specified period of time, until the death of some person, or until some other future occurrence.

deferred gift, a gift (such as a bequest, life insurance policy, charitable remainder trust, gift annuity, or pooled-income fund) that is promised to a charitable organization but is postponed until some future time, usually the death of the donor.

deferred giving, the act of planning a deferred gift.

deferred share, (usually in p1.), stock that does not give the holder entitlement to a full share of the profits, or to any at all, until some specified future time or occurrence.

demographic, adj., n. --adj. of or referring to demography.--n a specific instance of a demographic analysis or profile.--demographical, adj. --demographically, adv.

demographics, n.pl. demographic data.

demography, n. the science concerned with the characteristics of a population, including size, density, growth, distribution, and vital statistics such as age, sex, marital status, family size, education, income, and occupation.--demographer, n. --demographist, n.

demonstration grant, an introductory grant given to develop or start up a new program that may function as a model.

demonstrative bequest, a bequest payable primarily out of a particular fund, such as from the testator's share of stock in a company.

depreciate, vi. of an asset, to decrease in value as a function of use, time, or market fluctuations. --depreciation, n.

depreciated property, 1 property that has current market value  less than its cost. 2 an asset that qualifies for yearly deductions related to its becoming worn out, exhausted, or obsolete. The initial cost of such an asset is extended over the entire duration of expected usefulness.

descend, v. i. to be passed down from parent to child or to acquire through inheritance.

descent and distribution, as directed by state law, the distribution of property  to next of kin or other heir or heirs, when an individual dies either intestate or having left an invalid will.

descent, n. the transmission to the heir of real property by inheritance.

design postage stamp, a postage stamp of artistic design that is neither bulk-mail stamp nor a metered postmark.

designate an individual to receive a single version of every direct-mail piece in a series.

designate, V. t. to pick out or choose.

designated gift, a gift whose use is designated by the donor either temporarily or permanently.

designator, n. an individual or thing that designates.

designee, n. an individual who is designated.

development audit, an objective assessment of an organization's internal development procedures and results, sometimes conducted by professional fund-raising counsel.

development board, synonym for a development committee.

development committee, a volunteer group responsible for giving leadership and direction to an organization's fund-raising program.

development counsel, a fund-raising counsel.

development office, the department responsible for all facets of an organizationís development program.

development plan, a written summary of fund-raising goals and objectives and the plan for how an organization will achieve them within a given period of time.

development planning study, a study of the development program, its results, and how it fits into an organization.

development potential, the total capability of an organization to get funding through gifts and grants.

development, n. the entire process by which an organization increases public awareness of its mission and gains financial support for its programs.

devise, V. t5 fl. -V. t. in law, to transfer ownership of real estate by a will. --n. 1a in law, la a gift of real estate by a will. lb a will, or a clause in a will, that devises. 1c real estate given or left in this manner.

devisee, n. in law, an individual to whom real estate is given or left by a will.

devisor, n. in law, an individual who gives or leaves real estate by a will.

die, n.,pl. dies. any tool or apparatus that can give a desired shape or finish to an article, or raise letters up from the surface of paper by cutting and forming.

die-cut, v. t. to cut out with a die. --die-cutter, n.

direct cost, in accounting, a cost that can be assigned to a particular program.

direct deposit, la the transfer of funds from one account to another without the use of check or cash. lb this type of transfer from the account of a person's place of employment to his or her own bank account. 1c money transferred in this manner.

direct mail, 1 mass mail sent by a not-for-profit organization directly to potential donors. 2 the act of soliciting by this method.

direct response, a reply to a solicitation by phone or mail.

director of development, an individual who manages the development program of an organization and/or one of its divisions.

disclosure, n. the act or an example of disclosing.

discretionary fund, money that can be spent, without restrictions, for an organization's needs.

discretionary income, income (over and above the amount needed for necessities such as housing, food, and clothing) that is freed up for donations and other purposes, also known as disposable.

discriminator, n. a marker, used in market segmentation, serving to make people in a particular group distinctive.

disincentive, n. anything that dissuades a donor in making a gift.

display material, any visual material (such as a model of a building, an exhibit, posters, or photographic displays) serving to promote or publicize a campaign.

display type, printing type that is designed and arranged to appear prominent, as for a headline or subhead.

display, v. t., n.--v.. t. to make certain characters or words intentionally conspicuous by using a large, heavy, or other distinctive typeface when printing. --n. display type.

disposable income, discretionary income.

disqualify, vt. to prohibit someone from participating directly or indirectly with a private foundation or charitable remainder trustís grant money thereby preventing any financial benefits for that individual.--disqualification, n.

dissolve, v. t. to dispose of the assets of a not-for-profit organization that no longer exists. --dissolution, n.

distribution committee, an allocations committee.

diverse, adj. of or referring to diversity. -diversely, adv.--diverseness, n.

diversity, n. 1 the quality or state of being unique or different. 2 the quality or state of including people from different races, genders, religions, physical disabilities, age, sexual orientations, and income levels.

donate, v. t., v. i. to contribute money, property, service, or other help to such as a fund or not-for-profit organization.

donation, n. la the act of donating. lb the actual amount or thing donated. 2 an unconditional handing over of cash or other assets to an entity or a cancellation of the entity's liabilities in a voluntary, nonreciprocal transfer by another entity.

donative charity, a charity that secures one-third of its support from one or more government grants or donations from people, trusts, corporations, and not-for-profit charities, on the condition that no single donor gives two percent or more of the total support for the period.

donative, adj., n. --adj. la given as a donation. lb out of a donation (as in donative fund). --n. a donation or contribution.

donee, n. an individual or organization that receives a gift.

donor acquisition, the act or process of identifying and obtaining new donors.

donor classification, the categorization of donors according to the amount of their previous donations or potential future donations.

donor control, restrictions or instructions given by a donor concerning how his or her donation is to be spent.

donor gratification, intangible rewards experienced by a donor as a result of a donation.

donor profile, la detailed information about a given, individual donor that has been acquired through research. lb a statistical report of the characteristics of all donors to an organization.

donor pyramid, a diagrammatic display of the hierarchy of donors by the size of their gifts. The diagram reflects the following: as the size of donations increases, the number of donations decreases; as the number of years a donor is asked to renew their gift  increases, the number of donors decreases; as campaign refinement progresses from annual giving to planned giving, the number of donors decreases; as donor participation increases, the size of the donor's contribution increases and the response to campaign sophistication increases.

donor recognition, the policy and practice of providing acknowledgement for a donor, by a personal letter, a public expression of appreciation, a published list of donors, or in another befitting way.

donor renewal, same as gift renewal.

donor upgrade, the amount of a donorís increase in his or her level of giving.

donor's potential. 2 a formula for donating derived from a

donor, n. an individual, organization, corporation, or foundation that makes a gift.

donor-advised fund, a fund in which the donor exercises their right to make nonbinding recommendations to the governing body as to which public charity or charities should obtain grant money from this fund.

door-to-door solicitation, see canvassing

dot matrix, a pattern of dots in a grid from which alphabetic letters and other characters can be formed, that is found in a computer printer.

double ask, Informal. the soliciting of a prospect by requesting two gifts, typically for the annual fund and for a special campaign.

double entry, a system of bookkeeping in which each transaction is entered twice, as a debit to one account and as a credit to another, so that the total debits equal the total credits.

dowager, n. a widow who legally holds a title or property from her deceased husband.

dower, n. a surviving spouse's legal share in a part of a deceased spouse's property.

download, v t., v. i. to transfer a program or a file from one system in a computer network to be processed by another system that is lower in the control hierarchy.

downlink, n. the connection used to transmit signals from a communications satellite or aircraft to a ground station.

draft quality, , a measure of quality for printed output, where characters are usually not fully filled in but instead are comprised  of clearly visible, individual dots. It considered acceptable for working copy but not for final copy.

drive, n. a campaign.

dub, v t., n. --v.t.  to add music or other sound to (a film, videotape, recording, or the like) by making a new sound track.--n. 1 the process, act, or an

dummy, n. 1 sheets of paper of a proposed printing job, intended to show the general appearance and size that are either cut and folded, bound or unbound and are usually  blank or partly printed. 2 a designer's arrangement of a page (or entire magazine, book, or the like), made from proofs that display the intended the placement of text, illustrations, etc., and how the finished product will appear. Also called a layout or paste-up.

e-mail, email, n., v.t.- -n. short for electronic mail. --v.t. to send by e-mail.

earmark, V t. to set aside or assign to a special purpose.

earned income, money received by an individual or organization for product sales or service rendered.

econometrics, n.pl. a branch of economics employing mathematics to test economic theories and to predict economic activity.

EFT, electronic funds transfer.

EIN, employer identification number.

electorate, n. a body of individuals who possess the right to vote.

electronic data processing, data processing made by a computer.

electronic funds transfer, la a procedure by which an individual may authorize automatic and periodic deductions from

electronic mail, la a system for sending a message or data file in machine-readable form through a computer network. lb the transfer of a message or other data sent by electronic mail. lci message(s) or data sent or received by this method.

electronic mailbox, a storage area in an electronic mail system designed to hold messages addressed to a particular subscriber, who can then look through the messages when the addressee connects to the system.

electronic messaging, a term that encompasses all forms of communication transmitted electronically, such as electronic mail voice messaging, computer conferencing, and videotext.

electronic screening, the operation or act of comparing an organization's database to national databases to obtain address, telephone, and household information to be added to an organization's records. The process also usually involves ranking prospects by both capacity and likelihood to make gifts.

eleemosynary, adj. 1a of, for, or referring to charity; charitable. lb given (free) by charity1c sustained by or dependent upon charity.

emboss, v.t.  to decorate an object, such as a business card, with a pattern or design that is raised from the surface.

employee matching gift, a donation, given by an employee to a not-for-profit organization, that is equaled by a donation from the employer.

employer identification number, an identification number issued to every commercial enterprise by the Internal Revenue Service.

endorse, V. t. 1 to approve or promote. 2 to confirm or validate. --endorsement, n.

endow, v.t. to donate money, property, or anything else that gathers an income for (an organization, etc.).

endowed private foundation, a foundation, usually funded by a person or a family, that acumulates its endowment through investments and spends annually only the minimum distributable amount. This foundation is dedicated to a particular area of interest, which is susceptible to change from time to time..

endowment campaign, a campaign to gather funds specifically to create or supplement an endowment fund of an organization.

endowment, n. a permanently restricted net asset, where the principal is protected and the income from which may be spent  is controlled by either the donor's restrictions or the organization's governing board.

enlist, v.--v.t.  to gain the support of one or more volunteers in a campaign or other cause. -v.i. to help, support, or join in a campaign or other cause.--enlistment, n.

entail, v. t., n. -v..t. to change an inheritance into fee tail. An entailed estate typically passes to the eldest son. --n. 1 the procedure or act of entailing. 2 the sequential order of inheritance in entailing. 3 an entailed inheritance.

entitlement, n. a benefit paid by a government to an individual, organization, or local government, assuming that certain eligibility requirements are met.

entity, n. l something with a real and distinct existence, such as a person, a belief, or a business or foundation, especially when considered as independent of other things, as opposed to a quality; existence, being. 2 an organization, such as a corporation or a partnership possessing an independent existence for tax purposes.

estate planning, the planning of an individualís assets during his or her lifetime and after death.

estate tax, a federal tax on the net value of an estate prior to it being divided among the beneficiaries

estate, n. 1 everything that an individual owns, including all possessions.

estop, v.t.. in law, to preclude by estoppel.

estoppel, n. in law, a bar that precludes a person from denying or contradicting his or her own previous statement or act.

evaluate, v.t .to assess or estimate the value, worth, or importance of.

evaluation, n. 1 an act or process of evaluating. 2 a campaign analysis. 3 a prospect rating.

every member canvass, la a strategy used by (usually religious) organizations involving personal conversations and solicitations. Solicitors do not stop canvassing until every member is contacted. lb the activity using this technique.

every member visit, every member canvass.

ex officio, adj., adv. --adj. arising from a position, as on a committee or commission, that is held because of a special status or rank. -adv. due to one's office, status, or rank.

execute, v.t. to make a document official and legal by whatever means necessary.

executive committee, a formal group to which responsibility has been allocated by a governing board for the direct allotment and management of an organization between full board meetings.

executive director, an individual who manages or directs an organization's affairs.

executor, n. in law, an individual selected by a testator to accomplish the wishes specified in his or her will.

executory trust, a trust necessitating some further act or instrument, by either the trustor or trustee, toward the trust's completed version.

exempt purpose, any activity or recognized cause, whether charitable, religious, scientific, or educational that qualifies an organization or institution for state or federal tax exemption.

exempt, adj., v. t., n. -adj. free from a rule or other restraint, such as a local, state, or federal tax. -v. t. to make (one)  exempt. -n. an exempt individual.

exemption, n. 1 the freedom obtained by being exempt. 2a an example of being exempt. 2b a sum that is exempt. --exemptible, adj.

exit gift, a gift derived from income retained by the donor until a later time or upon the death of the donor, at which time the donation is transferred to a designated organization.

exit interview, an interview that is conducted by a personnel officer, rather than by one's immediate supervisor.  It iintended to establish an employee's reasons for leaving an employment in addition to eliciting recommendations concerning how the job description, working conditions, etc., might be improved.

expectancy, n. a gift from a donor, promised by  either legal or informal means, postponed a later date, such as at the donor's retirement, sale of business, death, or other stipulation. Also

expendable fund, money ready to be spent on operation, construction, renovation, or other approved purpose.

expenditure responsibility, a legal requirement ensuring that a grant, made by an individual, corporation, or foundation to an organization established as a

express trust, a trust created in explicit rather than implied terms, by some official legal writing, as a deed or a will, and by the positive and direct acts of, and the cooperation of all parties.

external affairs, an organization's relations with its constituency and the general public.

external publication, a publication produced by a sponsoring organization or institution to its constituents.

external relations, another term meaning external affairs.


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