fair share, Informal. 1 a suggested donation based on a
family foundation, a private foundation.
fax, n., v.t., adj. --n. short for a facsimile (noun 2). --v. t. to send a fax of.
feasibility study, an objective survey of an organization's fund-raising potential. The study is usually conducted by fund-raising counsel, and it evaluates the strength of the organization's case and the availability of its leaders, workers, and prospective donors. The written report is comprised of study findings, conclusions, and recommendations.
federated campaign, a unified fund-raising program directed by a not-for-profit organization that distributes funds to comparable agencies.
fee simple, p!. fees simple. the legal ownership of land that can be sold or given to anyone during the owner's life.
fee tail, p1. fees tail. the legal ownership of land that is limited to a particular class of beneficiaries.
fee, n. in law, an inherited or heritable estate in land that can be sold by the owner or devised to his/her heirs.
feedback, n. la a method of providing an individual response, such as to a statement, survey, or experience. lb the actual response given.
fiduciary, n., adj. -n. 1 an individual, such as a trustee or executor, responsible for the affairs, or the estate of another individual (such as a beneficiary or donor) or organization. 2 an individual, such as a company director or an agent of a principal, who exhibits a special relation of trust, confidence, or responsibility to another or others. -adj. of or referring to an individual who holds something in trust for another. --fiduciarily, adv.
file server, the main computer in a networked computer system that contains all the stored information, which can be accessed by any terminal attached to the computer.
filler, n. a short article, photograph, logo, etc, used for filling an empty in the layout of a page (in a publication).
final campaign report, a compiled set of achievements, such as other commentary and statistical information, that follows a major campaign.
finance, n., V. -n. 1 a system by which economic matters of an organization or corporation, are managed, including the making of investments, the granting of credit, and the overall circulation of money. 2 (finances) anything regarding the account of a person or organization. v.t. to raise funds for or to offer money or credit for. -v.i. to negotiate or take part in a financial operation.
financial analysis, 1 a comparison of income against the money used in generating that income. 2 the study and assessment of securities.
financial analyst, an institutional investor, investment counselor, or other specialist, often associated with brokerage houses or banks, who is highly trained in financial analysis.
financial planner, one who aids a client in analyzing his or her financial circumstances, including assets; plan the person's financial goals, including discussion of the degree and types of any risks involved in attaining these goals and suggestions for improving personal cash management; and to decide how best these goals can be achieved, including potential alternative investment possibilities (such as a charitable planned gift), access to additional professional advice as from a lawyer or accountant, and a timetable for supervising progress of the plan.
financial planning, the work done by a financial planner.
financial report, a report, written for a not-for-profit organization including a balance sheet and activity statement.
financial, adj. referring to or involving money matters.
firm, n. 1 a business entity or enterprise. 2 an unincorporated business. 3 a business company consisting of two or more
fiscal agent, a tax-exempt organization that manages funds or acts in a similar capacity for another tax-exempt organization.
fiscal year, pertaining to an organization or government, the time between one yearly settlement of financial or taxing accounts and another.
five-digit presort, the sorting mail by the first five digits of a zip code before it is taken to the post office. Given certain restrictions, such mail is delivered at a discounted rate.
fixed annuity, an annuity that provides ongoing, periodic dollar payments for the entire duration of its existence.
fixed asset, a capital asset.
fixed income, income that is derived from social security, a pension, or an investment earning that does nor change.
fixed liability, an obligation that does not change.
flag, v. t., n. --v.t. to mark with tape, or other means intended for identifying computer data or printed information that requires special attention or processing. -n. any marker displayed by flagging.
flat list, a printout or typed gathering of names of donors and prospects, compiled for fund-raising purposes.
float, V. L to put (securities) for sale on a stock market.
floating asset, a current, circulating asset.
floating capital, circulating capital.
floating, adj. (in finance), being used for purposes circulating rather than invested permanently (ex. floating capital).
flow chart, 1 an illustration or chart showing the flow, over time, of materials, operations, and any other essential information pertaining to the enactment of a particular operation or venture. 2 a chart presenting a chronological record of gift receipts.
flow diagram, synonym for flow chart.
FMV, fair market value.
focus group, a panel of individuals selected as a representative example of the audience a public-relations practitioner desires to reach, who are asked to give opinions of proposed programs or services.
follow through, v. i. to continue activity in all phases of a fund-raising campaign, such as giving assignments to volunteers, delivering material to specific prospects, making a return visit to an undecided prospect, and carrying out any other requisite action that might contribute to the success of the campaign.
follow up, v. i. to reconnect a prospect for the sake of receiving a reply.
follow-through, n. an act or example of following through.
follow-up, n. an act or example of following up.
font, n. a complete set of type of one size and style.
for-profit, adj. pertaining to an organization that operates for personal or corporate monetary gain--for profit, adv.
formal campaign, a fund-raising campaign that is publicly recognized as such and is fully in progress.
format, n., v.t. -n. 1 the size, binding, type face, and other production instructions used for producing a book, magazine, or other printed matter. 2 the design or arrangement of anything. --v.t. to lay out or assign a format for.
formula for giving, a plan that stipulates the suggested amount to be contributed, based upon need and the donor's interest and capability.
foundation, n. an organization created out of designated funds from which the income is given out as grants to not-for-profit organizations or, in some cases, to people.
founder, n. an individual who creates or establishes an organization, institution, company, society, etc.
free lance, free-lance, freelance, n., V. i., adj. --n. an unaffiliated professional in any field who works on an assignment or contract basis. v.i. to work in this manner.--adj. of, referring to, or being a free lance.
freehold, n., adj., adv. -n. la the possession of land held in fee or life estate. lb land held in this manner. -adj., adV. (held) by freehold.
freeholder, n. an individual who owns freehold property.
full disclosure, the written or oral disclosure of fund-raising and/or administrative costs, to an individual or to the public.
fund accounting, an accounting system used by not-for-profit organizations that separates financial records according to how the funds are used.
fund development, the devising and implementing of programs intended to increase contributed financial support for an organization.
fund raiser, fund-raiser, n. 1 an individual, paid or volunteer, who plans, manages, or otherwise aids in raising assets and resources for an organization or cause. 2 an event or benefit held for the purpose of generating funds.
fund raising, the raising of assets and resources from various sources for the purpose of aiding an organization or a specific project.
fund, n., v. t. --n. 1 an amount of money given and to be used for a specific project or purpose. 2 a philanthropic foundation. --v. t. 1 to give monetary support to. 2 to place money into a fund.
fund-raising appeal, the presentation of the case for giving to an organization or a formalized effort to secure gifts.
fund-raising calendar, an outline of the multiple tasks of a
fund-raising campaign against specific deadlines within a
fund-raising counsel, an individual or firm contracted to provide a service to not-for-profit organizations needing advice, evaluation, or planning, for the purpose of fund raising.
fund-raising cycle, a way of fund raising that moves in logical sequence from planning to preparation, execution, evaluation, and back to planning.
fund-raising executive, a professional fund raiser.
fund-raising tripod, the three ingredients of a fund-raising program: the case, leadership, and sources of support.
funded insurance trust, a trust whose assets consists primarily of one or more life insurance policies, where the trustor is typically acting as the insured and the trustee's heir or heirs as the beneficiary or beneficiaries.
funding, n. fund
fundraise, v.i.. to search out and pursue donations from multiple sources for the support of an organization or a specific project.
future interest, a gift from which the recipient does not secure the benefit or use of a donation until some time in the future. In this way, such a gift cannot take advantage of the annual exclusion that is reserved only for gifts of a present interest.
galley, n. in printing, a typeset intended for proofreading prior to creating the dummy.
Gantt chart, a chart for measuring graphically the relationship between actual and anticipated production records..
GCYF, Grantmakers for Children, Youth, and Families.
GDP, gross domestic product.
general campaign, the phase of a campaign that is aimed at the broadest possible audience.
general gift, a gift drawn from a general appeal or from the lower stratum of giving in a campaign.
general ledger, a book that contains the master accounts of all debit and credit transactions conducted by a business used in producing that businessís financial statement.
general partner, one of the members of a partnership whose members are fully liable for the firmís debts.
general-purpose foundation, a private-sector foundation that awards grants in multiple fields of interest.
general-purpose grant, a grant awarded to support an organizationís general work rather than a specific project.
generally accepted accounting principles, the standard conventions, rules and procedures central to the practice of accounting.
generation skipping, a method used in the transfer of property or the bestowing of a direct gift, or the establishing of a trust from which either principal or interest may be received, to a person at least two generations below that of the donor.
gift analysis, an examination of gift records to analyze successes, problem areas, trends, and other facts upon which decisions can be based in order to change tactics for the future.
gift annuity, charitable gift annuity.
gift average, a figure obtained by taking the mean of gifts by donor categories or by the total of all gifts.
gift club, giving club.
gift crediting, a policy of a governing board or campaign cabinet specifying how a gift is to be recorded on the final report of the fund-raising campaign or program.
gift discount, la the decrease in the value of a gift to a recipient, such as a charity, when the gift is postponed until some time in the future. lb the amount of reduction.
gift discounting, a formula for directly crediting the value of a donation that is to be received in the future, based upon the difference between the present value of the donation and its projected value at the time it is to be received.
gift dollars, n.pl. funds donated for a philanthropic purpose.
gift expectancy, a deferred donation or an anticipated gift.
gift in the pipeline, Informal, a solicitation in process that is viewed as a likely prospect.
gift leaseback, the donation of a building or equipment to a charitable organization, which is then rented back at fair market rate in order to obtain tax benefits while retaining use of the property.
gift of service, the service that an individual or organization provides.
gift opportunities, n.pl. a list of campaign needs, usually falling within a range of donation levels, that are drawn upon in an appeal to the various special interests of prospective donors.
gift planning, a method of identifying and cultivating someone for the purpose of generating a major gift that is structured and that incorporates solid personal, financial, and estate-planning concepts with the prospect's plans for lifetime or testamentary giving. It also has tax implications and is often transmitted by way of a legal instrument, such as a will or a trust.
gift processing, a method of processing a donation, where it is received, recorded, transmitted for deposit, receipted, and acknowledged.
gift range table, a forecast of the number of gifts by size (in descending order: leadership gift, major gift, general gift) so as to realize a particular fund-raising goal.
gift receipt, an official acknowledgment, required by the IRS, issued to a donor by a recipient organization in response to a specified donation, currently of $25O or more, requiring information naming the charity, the asset donated, and any benefits received by the donor in exchange for the gift.
gift record, an up-to-date and cumulative record of donations to an organization.
gift renewal, a repeat gift to an annual fund.
gift splitting, a decision by a husband and wife to consider a gift made by either spouse as having been made one half by each spouse.
gift table, a gift range table.
gift tax, a tax proscribed to the exchange of property as a gift to a non-charitable beneficiary. Imposed upon the donor, this tax is based on the fair market value of the property on the date that the gift was given.
gift, n., v.t.--n. a donation. --v.t. to present with a gift.
gift-acceptance policy, the rules and regulations established by a donee organization to decide which type of gifts should or should not be accepted.
gift-acknowledgment form, an impersonal, printed form employed in acknowledging a gift or service.
gift-acknowledgment letter, a letter that expresses appreciation for a donation or gift and confirms the use the donor intended.
gift-annuity agreement, a gift-planning settlement in which a donor presents a gift to a not-for-profit organization and receives annual payments for life.
gift-tax exclusion, an exclusion from taxation that a donor is granted for a calendar year, assuming such a gift is of so-called present interest, the (current) amount being $10,000 from a donor to one or more donees per year.
gigabyte, n. an estimated one billion bytes, or characters, of information, typically used in describing the storage capability in a computer's memory.
giving formula, a method, based on past performance or other criterion, for finding the level at which an individual, group, or business firm might be expected to contribute to a campaign.
glossy, adj, n. --adj. (referring to a photograph or other paper), smooth, shiny-surfaced--the opposite of matte. --n. a photograph with such a surface.
GNP, gross national product.
goal, n. 1 an all-encompassing focus of accomplishment supported by specific objectives that an organization sets out to achieve. 2 the amount of money a fund-raising organization intends to raise for a campaign.
gopher, n. a computer device, connected to the Internet,
governance, n. a process by which decisions on policy, budget, and personnel are made by the executive leadership of an organization in consultation with affiliated units of that organization.
governing board, individuals elected or appointed to establish policy, exercise fiscal responsibility, and direct management.
governing body, a governing board.
grant, n., V. I. -n. 1 a financial donation given to help or sustain an individual, organization, project, or program. Most grants are given to not-for-profit organizations. 2 Informal. (incorrectly for) a grant proposal. --v.t. to give or confer (such as the ownership or a right), with or without compensation, by a formal act.
grantee, n. an individual or organization receiving a grant.
grantmaker, n. one who gives a grant.
grantmaking, n. the process or act of providing a grant.
grantor, n. 1 a grantmaker. 2 an entity establishing a trust.
grantsman, n. one adept in grantsmanship.
grantsmanship, n. the act or skill of writing proposals to procure grant funding from foundations or donors.
graphic, adj., n. -adj. of or referring to drawing, engraving, etching, painting, or other representation of fine or applied art (as in graphic art). -n. any work of this sort.
graphics, n.pl. illustrative information (such as a drawing, engraving, etching, painting) in all media.
grass roots, la the common citizens of a county, state, or country. lb the regions of these areas. 2 individuals who are nearly identical in a middle or lower socioeconomic status and closely affiliated by geographic or neighborhood boundaries.--grass-roots, adj.
gross domestic product, the total value of all goods and services produced domestically within a given period of time (as a year).
gross estate, all property, including life insurance and any transfers, possessed by a decedent and/or in which a decedent held any financial interest.
gross income, 1 total revenue received by an individual or organization before any expenses are deducted. 2a the remaining amount, after the cost of a product is subtracted its selling price. 2b the remaining amount after the total cost of purchases is subtracted from the total revenue from the sales of the purchases.
gross national product, the total monetary measure of all goods and services produced in a nation during a given period of time (as a year), without deductions for depreciation or other business expenses. Essentially, it is a measure of a nation's economic growth or decline.
gross, adj., n., v.t. -adj.everything,with nothing taken out (as in gross income); total -n. the total amount, with nothing taken out. ~v.t.--to produce or gain as gross income.
growth endowment, an endowment whose principal is augmented by reinvesting some of the interest, thus making allowances for inflation.
guardian, n. a lawfully responsible person or corporation with the authority to be responsible for the property of someone not of legal age or of unsound mind or for the welfare of such an individual.
guardianship, n. the position or responsibility of a guardian.
guideline, n. (usually in p1.) a grantor's declaration of goals, priorities, eligibility criteria, and applications.
half-tone, half tone, halftone, n. in printing, a screened reproduction of a photograph, painting, or drawing, consisting of a transparent plate, containing fine lines intersecting at right angles, and used for producing the minute dots in half-tones.
hanger, n. Informal. a supplementary appeal or personalized note enclosed in a direct-mail package. It is usually smaller in format than the original, primary letter and usually signed by someone other than the initial signer.
hard money, money budgeted to be acquired and to cover annual operating costs.
hardware, n. the mechanical, electrical, and structural apparatus that a computer system consists of, including the processor, printer, and screen.
heir, heiress n. an individual entitled under the laws of descent and distribution to have the rights or partial rights to the estate of a person who has died intestate.
hierarchy of need, a set of motivations for human behavior expressed as needs in order of priority: physiological, security, belongingness, esteem, self-actualization.
his or her bank account to be credited to a different account, as to a not-for-profit organization. money transferred in this way.
holograph, adj.n. --adj. wholly written and signed by the individual whose name it bears, such as in a will, with its validity subject to state law.--n. a holographic document.
holography, n. a method of storing computer data by making multidimensional images on storage devices.
honor roll of donors, a way of showing appreciation of donors by a list of donorsí names that is published periodically or posted at the organization.
honorary chair, one who lends his/her name to a campaign organization to add prestige to the organization.
hot line, a toll free telephone set up by an organization or agency with the intent of providing information (usually crisis) or advice and respond to emergency inquiries.
house file, a list of names and addresses of an organizationís donors and constituents.
house organ, a publication that is primarily distributed among an organizationís own employees.
human-interest, adj. of or pertaining to feature material that appeals to a human emotion or quality.
hypertext, n. a retrieval text that enables the user of a given medium to access information related to a
ICFM, Institute of Charity Fundraising Managers.
identifiable, adj. able to be identified. -identifiably, adv.
identify, v.t. to determine, through investigation, research, and analysis (those candidates who appear to be the most promising as prospective leaders, workers, or donors). --identification, n
IDPAR, Institute of Donations and Public Affairs Research.
IHF, International Hospital Federation.
illiquid, adj. (said of assets), not easily changeable into cash.
image, n. a computer-reproduced version of an object.
implied trust, a trust made by or referring to a condition of law from the transactions of the parties involved. This trust, inferred or presumed from circumstances, can either be a constructive trust or a resulting trust.
in-house, adj., adv describing something done within an organization, business firm, or other group either by the employees or volunteers of the organization.
income interest, the right to secure income generated by a trust.
income poor, same as cash poor.
income tax, a tax imposed on an individualís or corporation's income above a certain amount, usually with specified exemptions and deductions.
income, n. 1 what is generated from work, property, business, investments, etc.; money that comes in such as proceeds and salary. 2 in law, any profit or gain derived from property or an estate.
incorporate, v.t. to combine together or unite as to make into or charter as a corporation, adj.--incorporated , Abbr. Inc.
incremental budgeting, a method of budgeting using a percentage increase or decrease in prior-year figures.
independent sector, refers to nonprofit or tax-exempt organizations as a whole, as they are specifically not associated with any government, government agency, or commercial enterprise.
indicia, n.pl. (sing. indicium), markings printed on bulk mail as an alternative to stamps, metered postage, or other postmark.
indirect cost, the cost contracted by a grantee organization for those expenses that indirectly support a program or project, such as payroll expenses, utilities, and general service expenses incurred.
information highway (and information superhighway), Informal. refers to the Internet.
information retrieval, the process of obtaining data stored in a computer.
inherit, vt. to acquire or have as an heir after someone dies or to come into an inheritance. -inheritable, adj.
inheritance tax, a tax placed upon an inheritance according to its size and the relationship of the beneficiary or beneficiaries to the deceased, rather than on the estate prior to its distribution.
inheritance, n. la the action of inheriting. lb. 1c anything that can be inherited, such as real estate or other property.
initial gift, a gift given in advance.
initial phase, the time of a campaign when the study is conducted, the case is developed, and when volunteers are recruited and the identification of prospects takes place.
input, n., V. t. -n. la the act of putting information into a computer, or into a communications system for transmission, or into a data-processing system for processing. lb that which is put in; the amount put in. 2a contribution to or participation in a common effort or undertaking. --v.t. to enter (data) into a computer or other system like that of a computer.
insert, n., v. t. --n. 1 printed material that is prepared for enclosure with letters. 2 new matter that is placed into an already written story. --v. t. to put into.
inserter, n. someone or something that inserts.
inserting machine, a machine that collates and inserts everything going in to a mail package.
institute, n. la a group or organization created for a specific purpose or mission. lb a building or office space used by such a group or organization. 2 an institution.
institution, n. any organization intended for some public or private purpose such as a club, society, school, hospital, church, or prison. --institutional, adj.---institutionally, adv.
institutional advancement, 1 a process of generating awareness and support from all constituent bodies. 2 programs existing within an institution that relate to its constituency, such as development, public relations, and government relations.
institutional image, 1 an underlying impression someone has of an organization or institution. 2 the impression an institution wishes to extend.
institutional readiness, the combination of multiple specific components in an organization or institution that are central to its fund-raising capability, including a case statement, donors, prospects, volunteers, and adequate staffing.
insurance trust, a trust holding as its principal asset an insurance policy or proceeds. See other trust phrases at TRUST.
intangible property, any property without intrinsic value but is still evidence of value, such as securities or stock certificates.
intangible, n. a property that represents value or a right, including a patent, copyright, trademark, goodwill, etc.
integrated software, a computer program containing other programs and permitting their simultaneous use or the exchange of data between them.
intensive phase, same as the active phase.
inter vivos gift, in law, a gift made while the donor is still living, as opposed to a gift made through a donor's will
interactive, adj. describing a computer or other electronic device that permits viewer participation, such as two-way cable, videotext, or optical video disc. The user, who is in direct, immediate, and continual communication with the computer system, can then modify or terminate any program and receive feedback from the system for verification and any needed guidance. --interaction, n.---interactively, adv.
interest, n. 1 money paid for the use or borrowing of money; income obtained from invested principal. 2 a share or holding of property. 3 a right, privilege or claim.
interface, n., v.- -n. la a connection between two or more people or things that react with or communicate with one another. lb the area where this connection occurs. 2 the point where computer and an external entity connect, such as an operator or any peripheral. --v.t., v.i. 1 to bring together by means of an interface. 2 to coordinate (an interaction) compatibly. 3 to be or bring about (an interface, noun 2).
intern, n., vi. -n. an apprentice, usually in a professional field, who gains training and work experience in a supervised setting. --v.i. to be an intern.
internal affairs, internal relations.
internal fund-raising audit, a comprehensive assessment of organizational structure, operations, staffing, and efforts as they are pertinent to fund raising.
internal relations, the relationships or affairs between or among the different departments in an organization.
Internal Revenue Service Code, the massive statute of federal laws regarding the taxation of a person, trust, corporation, or tax-exempt organization. Provisions are included for determining the tax-exempt status of organizations and the regulations governing donations.
Internal Revenue Service, the federal government agency primarily responsible for assessing and collecting revenue from taxes on domestic goods and incomes.
internal revenue, the income from taxes on domestic goods and that which is collected by the Internal Revenue Service.
international philanthropy, worldwide giving or service
Internet, n. a global computer network, consisting of a loose confederation of interconnected network that provides a multitude of services, such as file transfer, electronic mail, electronic journals and other publications, discussions, and community information service. Originally, the Internet was a U.S. Defense Department network intended to assist military research.
internship, n. 1 refers to the office, position or the term of service of an intern.
intervening interest, 1 the right to the use of property during the phase before its formal distribution to one or more persons or organizations. 2 the income coming from property during this time.
intestacy, n. the state of being intestate at death.
intestate, adj., n. --adj. to die without leaving a legal will. --n an individual who has died intestate.
involve, V. t. to generate interest and/or enthusiasm in a donor, prospective donor, or volunteer by encouraging his or her active participation in an organization..--involvement, n.
IR, Inland Revenue
irrevocable trust, a trust that cannot be altered or terminated by the individual creating it.
IRS, Internal Revenue Service.
itemize, v.t.. to list and claim (tax-deductible items) in order to decrease the amount of income tax due --itemization, n. ---itemizer, n.
joint and survivor annuity, an annuity from which two individuals (normally husband and wife) secure the income during the duration of their lifetimes. Upon the death of one, payments carry through to the other.
joint tenancy, in law, la a type of property ownership in which two or more people are designated as joint owners in a single estate with right of survivorship. When a joint tenant dies, his or her interest in the property automatically passes to grant the surviving joint tenant full ownership of the estate. lb the possession of property in joint tenancy.
joint tenant, an individual owning property in joint tenancy.
joint venture, an enterprise, such as a partnership, that is undertaken by two or more entities for their mutual advantage.
jointure, n. property settled to a widow that becomes legally hers to use for the duration of her life.
kick off, v.t. to launch an official, public campaign, usually in the form of a special event or benefit, to which major prospects have been invited and where major funds or donations, committed or already in hand, are announced.
kilobyte, n. in the measurement of the capacity of computer memory, 1024 bytes (in the binary system, the first power of 2 exceeding 1000). Abbr. K, Kb, KB.
kind, n. suggesting similarity in sort or type. adj. adv. a contribution of goods or services, such as equipment, supplies, space, or staff time in which the donor may place monetary value on such a contribution for tax purposes.
L-A-I (linkage, ability, interest) three factors, that when considered together indicate the likelihood of success when soliciting a major donation. Linkage refers to the association with the organization or constituency; ability refers to its capacity for giving; interest refers to the interest in the cause, need, or project.
lapsed donor, a donor who has given at any time before the current year.
laser printer, a computer printer that employs a laser and an electrostatic process to produce a letter-quality image at high speeds.
launch, v. t., n. --v.t. to formally announce the start of a fund-raising campaign, usually done publicly. --n. the actual launching of such a campaign.
law of intestacy, the law governing the ownership of a deceased individualís property in the case where no specific instructions are left.
law, n. a legislative pronouncement of a rule or regulation made by a country, state, or other local authority, applicable to all the people who live there.
lawyer, n. an individual who knows laws, gives advice about matters pertaining to law, prepares and handles cases, and acts for another person in a court of law.
lead, n. la the introduction to a printed story. lb the most important story on the front-page 2 a tip-off on a potential story or prospect.
leadership gift, a gift, donated at the start of a campaign, that is expected to set a standard for future giving.
lease, n., v.--n.. la a formal agreement granting the right to occupy or use property, equipment, or facilities for a specified length of time, usually by paying rent. The owner thus relinquishes his immediate possession of property without giving up ultimate legal ownership. lb the term or duration of a lease. --v.t. to transfer possession under the terms of a lease. --v.i. to be leased.
leasehold, n., adj. -n. the real estate or property held by a lease. --adj. held by or referring to the status of leasehold.
leaseholder, n. 1 one in possession of leasehold property. 2 a tenant under the terms of a lease.
legatee, n. an individual named in a will to secure a bequest.
legend, n. in printing, referring to the words accompanying a photo, diagram, chart, map, etc. that describes or explains it.
legislative monitoring service, a method of reviewing and assessing pending legislation.
letter of credit, a bank document requesting that the bearer of the document be permitted to withdraw from other banks or agencies a specified sum of money to be charged to the bearer.
letter of intent, a declaration of an individualís intention to make a donation or bequest. In certain states this letter constitutes a legal obligation. Also statement of intent. Compare PLEDGE.
letter quality, a measure of quality for printed output from a computer printer that is measured against the output of a typewriter
letter shop, a commercial enterprise handling issues of mail and sometimes printing.
letters testamentary, a legal document, issued by a court or government official, that grants the personal administrator named in a will the power to administer the estate.
leverage, n., v.t. --n. 1 the capacity of one or more individuals in leadership positions to influence or persuade others to take a particular action, such as serving in a campaign or making a specific financial commitment. 2 a practice of some foundations, in which a grant is given with the express purpose of attracting additional funding, also known as the multiplier effect. v.t. to negotiate around the interests of either a prospective donor or business partner.
levy, n., v.t.--n. funds collected by legal authority.--v.t. la to raise or collect funds by legal authority. lb to demand the payment of taxes.
liability, n. an obligation to pay money to a creditor, in the form of either a current or long-term debt..
liable, adj. required or obligated by law to pay.
life cycle, the stages of introduction, growth, maturity, and decline of an organization or a product .
life interest, an interest or claim that is measured by the life of either the person using the property or by the duration of another personís life.
life-income gift, a gift agreement by which a donor makes an irrevocable transfer of property to a charity but retains an income interest to benefit the donor and any other beneficiary for life or a given period of years, after which the remaining income is distributed to the charity.
life-income interest, the claim to income from property or from a trust for the duration of one's lifetime.
life-insurance gift, a donation of a paid-up policy irrevocably assigned to a charity, on which premiums are sometimes owed. If the donor continues paying the premiums, either to the insurance company or to the charity, the premiums are a charitable gift and tax deductible. A donation of the death earnings of a policy of which a charity has been named beneficiary.
lifetime value, the financial value attributed to a donor file in terms of projected average giving and expected average years of active giving.
limited liability, the state of being legally responsible to only a limited amount for the debts of a limited company. In its abbreviated form, Ltd., when used at the end of the name of a business firm, it refers to limited liability or a limited liability company.
linkup, link-up, n. an affiliation or association.
liquid, adj. referring to assets that are easily convertible into cash.--v. liquidate.--n. liquidation
list broker, an establishment that buys, sells, and rents mailing lists. --list-brokering, adj. --list-broking, n.
list building, the ongoing process in a development office of adding new prospects attained through research and other activities.
list exchange, the exchange of constituent lists between two or more organizations that enables each organization to share each other's constituency.
list, n. categories of constituencies, donors and prospects kept in the form of files and records.
living trust, a trust created and in operation during the settlorís life.
living will, a formal document, stating the wishes of the writer as to how, or if, he or she should be treated medically and supplied with sustenance in the event of a terminal illness. It is written when the settlor is still legally capable of writing such a document.
load, v. t., n. --v.t to enter (data) into a computer or a computerís memory. --n. the sales cost involved in purchasing a mutual fund or other security.
loaned executive, a senior-level employee who is given release time in order to bring in specialized expertise to a not-for-profit organization.
lobby, v., n. --v.t. to attempt to influence public officials or legislators in their votes. v.L la to promote any project or to try to get a bill passed in a legislature by lobbying. 1c to try to influence legislators in their votes. --n. 1 an entity that lobbies.--lobbyer, lobbier, n. --lobbyist, n. --lobbyism, n.
local area network, a way of linking together computers or computer terminals, often within an office or a building, with one another
lock box, an address, usually a banking institution, with the purpose of receiving mailed donations, opening envelopes, recording the results, depositing the funds, and reporting the transaction to the organization.
logo, n. a figure, symbol, letters or other identifying material associated with an organization or other enterprise.
long-lived asset, an asset (such as property, a physical plant, or equipment) that can as a temporarily restricted net asset until the long-lived asset is neglected.
long-range plan, the goals and objectives of an organization that look into the future and are based on a projection of existing conditions and trends which are translated into budgets and work programs.
long-term, adj. 1 of or pertaining to a capital asset owned for more than one year. 2 (of a pledge), discounted to its present value to reflect the changing value of money over a period of time.
loyalty fund, an annual fund with the purpose of attracting consistent support.
macro, adj., n. --adj. referring to or involving large quantities or on a very large scale. --n. 1 anything very large in comparison its kind. 2 a computer-programming command that serves as and automates a series of several microinstructions.
mail house, synonym for a letter shop.
mailer, n. 1 a person who handles the mail. 2 a mail machine
mailing cluster, a set of direct-mail recipients that is sorted by geographic, demographic, or psychographic similarities.
mailing package, a package that usually consists of an appeal letter, a brochure, and a response device.
mailing, n. la the act of sending of mail. lb mail, especially a bundle of mail that is sent at one time.
marital deduction, a gift-tax deduction or estate-tax deduction allowed for a qualifying gift that is presented to one spouse by the other.
mark up, v. t. to add a percentage or amount to the wholesale price of a product to fund the seller's profit and overhead.
mark-up, n. la the act of marking (something) up. lb the amount marked up..
market segmentation, the act of subdividing donor or prospect lists into smaller subcategories with shared characteristics.
market(ing) research, la the act of gathering, recording, and assessing information relating to the marketing of goods and services. lb the material that is researched.
market, n., v.t. --n . an audience of potential donors or other constituents that share certain characteristics.--v. t. to appeal to or sell to potential purchasers.
marketing plan, a plan employed by the field of marketing that includes a situational analysis, budget, action plan, problems and opportunities, goals, strategies, and monitoring systems.
marketing, n. la a process intended to bring about the voluntary transfer of values between a not-for-profit organization and its target market, such as the transfer of a donation, in return for addressing a social need, recognition, or a feeling of good will. lb the act of fostering this kind of exchange in a market.
mass mail, a mailing done on a large scale.
mass medium, n.,pl. mass media. a form of public communication intended to reach large numbers of people, such as a newspaper, radio, television, information network, poster, or brochure.
master locator file, a file that is a list of subordinate files.
master planning study, the combination of a planning study and a feasibility study addressing both immediate and long-range objectives.
masthead, n. 1 the part of a newspaper or magazine that lists information about the publication, such as the title, owner, publisher if different, address, staff, rates, etc. 2 the name of a publication that is displayed either on the top of the first page or on the cover.
matching gift, 1 a gift contributed on the agreement that it be matched, often within a given period of time, in accordance with a specified formula. 2 a gift by a corporation equivalent to a gift contributed by one or more of its employees.
matchprint, n. layers of film that are overlaid in order to give a customer a sample of how a finished printed product will look, offer used for demonstrating the color values in a multicolor print job.
matte, mat, adj., n.v.t. -adj. having or giving a dull surface or finish rather than a shiny or glossy one. --n. a matte surface or finish.--v. t. to give a surface a matte finish.
mean, n.~ adj. -n. the average number in a statistical distribution.
mechanical, n., material that is camera-ready for printing.
median, adj., n. --adj. in a statistical distribution, referring to having as many values above as below a certain number. --n. a number in the exact middle of a series.
medium, n., p1. media. any means through which something is conveyed (such as newspapers, television and radio being media of communication) or is achieved (such as money being a medium of exchange).
megabyte, n. an estimated one million bytes, or characters, of information, often used to describe the storage capability in a computer's memory or other data storage medium such as a floppy disk. Abbr. MB.
memorial gift, a gift given in the memory of a deceased person.
merge, v. t., n. v. t. to combine or join two or more computer files into one file. --n. the, act, or an example of doing this.
merge-purge, v.t., n. --v.t to both merge two or more computer files into one file and delete duplicate records.--n. the act, or an example of doing this.
micro, n .referring to anything small in scale, scope, or capability.
microinstruction, n. a simple, single instruction to a computer, such as "Delete" or "insert."
million, n. a number followed by 6 places.
mineral rights, the claim of ownership of gas, oil, or other minerals below the landís surface that may be held by the owner of the property or by another or others.
minor, n. an individual below the legal age of responsibility in his or her region, state, county, or country.
minority, n. the time frame when one is below legal age.
minutes, n.pl. the official written documentation of actions taken and decisions made during a meeting.
mission statement, a statement concerning the societal need or value that an organization proposes to address.
mission, n. of an organization, a purpose that fulfills a societal need.
mock-up, n. 1 a paste-up or dummy of any printed matter before its final printing. 2 an experimental model of any machine that is either full-sized or to exact scale, intended for study, testing, practice, or display.
mode, n. the most frequently occurring response or responses in a statistical sample.
modem (modulator + demodulator), n. a computer attachment that transmits data between computers, when used either with a telephone or on a direct line.
monarch-size stationery, stationery measuring 71/4 inches by 101/2 inches.
monitor service, synonym for decoy.
monitor, v.t., n. --v. t. to control or observe something. --n. 1 any device or machine that monitors. 2 a device, such as a screen onto which images (such as text or graphics) generated by a computer's video adapter are displayed, intended for viewing information.
mortality file, a list of deceased people to be removed from a prospect mailing list.
mortality table, a table, generated by the Society of Actuaries and adopted by the Internal Revenue Service, showing the predicted life expectancy determined by age and gender.
mouse, n. a device used to control the cursor on a computer screen.
moves chart, a projection of the actions required to obtain a commitment from a prospective donor that is used for tracking solicitation progress.
multiple appeals, multiple fund-raising appeals conducted by the same organization, occurring either concurrently or overlapping and intended towards to the same prospect pool or constituency.
multiple ask, Informal. the act of conducting a concurrent solicitation by one organization of a prospect for multiple gifts, such as an annual gift and a capital gift.
needs assessment, the research taken on an organizationís program or situation to find out what activity or activities need to be initiated or expanded.
net assets, the assets of an organization, minus its liabilities.
net income, the amount of income left over after expenses are deducted from the gross.
net profit, net income.
net, adj., n., v.t.--adj. remaining after all deductions. --n, net income. --v.t. to earn, yield or bring as net income.
network, n., v. --n. 1 a computer system that accommodates a series of computer terminals, all apart from one another, with each having the capacity to link into commonly held files in a file server or a mainframe computer. 2a a series of broadcast stations linked up for carrying the same program. 2b a nationwide broadcast company. 2c collective broadcast companies. 3 a group of individuals sharing the same interest or cause who meet informally to provide professional support. --v.t. 1 to simultaneously broadcast over a network of radio or television stations. 2 to join computers and terminals together to form a computer network. --v.i. to acquire or transfer information through one's membership in a commercial or other computer network system. --networker, n. -networked, adj.
networking, n. 1 the exchange of ideas and information among individuals holding similar interests and causes. 2 the act of using a computer network. 3 telecommuting.
new money, InformaL 1 a gift of money or property that is larger than a donor's gift in the previous year. 2 a newly acquired donorís gift.. 3 a large amount of money recently acquired by a person or family, as opposed to haven been passed down over several generations.
news release, an official statement such as a story, item, or other announcement intended to be published by the media.
next of kin, 1 in law, the relatives entitled to share in the estate of a person who died intestate. 2 the nearest blood relative or relatives.
nine-digit zip code, =zip plus four.
501(c)3, the portion of the IRS Code designation that exempts certain kinds of organizations (such as charitable, religious, scientific, literary, and educational) from taxation and allows these organizations to receive tax-deductible donations. For information about other 501(c) organizations, see the IRS Tax Code.
990, an Internal Revenue Service financial information return submitted on a yearly basis by most tax-exempt organizations and institutions except religious.
990-PP, an annual IRS information return made by private foundations and reports on their holdings, income, grants, and activities.
990-T, an annual IRS tax return made by not-for-profit organizations to formally declare any unrelated business income.
nixie, flixy, n., Informal. a piece of mail, unsuccessfully delivered, and returned to the sender due to an incorrect address, illegibility, or other reason.
noncollateralized, adj. not having collateral as a security.
nongovernment organization, a private organization rather than a government one. NGO
non itemizer, n. one who does not itemize deductions on an income tax form.
nonprofit postage rate, a special rate of postage accorded to a qualifying not-for-profit organization that is less than the usual rate .
nonprofit sector, the independent sector.
nonprofit, adj. not-for-profit.
not-for-profit sector, the independent sector.
not-for-profit, adj. referring to or providing services of benefit to the public without financial incentive or goals. It is qualified by the IRS as a tax-exempt organization.--not for profit, adv.
notary public,. a public officer under civil and commercial law who is authorized to perform various legal formalities, such as the drawing up or certifying of deeds and contracts or to affirm that the signature on a document was executed by the person showing proof of identification.
notary, n. = notary public.
nth select, a method used for selecting a certain number of names from a file to obtain a random sampling of the file.
nucleus fund, donations made prior to or at the outset of a campaign to demonstrate faith in support for an organization and its campaign objective or objectives, thereby generating interest and encouraging others to give.
nucleus gift, a gift made in advance.
nuncupative, adj. referring to something oral, not written (in law).
objective, n. a considerable step towards the achievement of a goal.
office of the chair, a committee, that is established by the chair of a major campaign, that oversees and recommends the direction of a campaign. Typically, it includes the chairs of each division of the campaign.
officer, n. a person holding an office of trust or authority such as a president, vice-president, secretary, or treasurer of a club, organization, society, etc.
old money, Informal. wealth that has been inherited over many generations.
operating costs, referring to wages, overhead, and depreciation, as they pertain to calculating a net income.
operating foundation, a private foundation notable for conducting research, promoting social welfare, and engaging in programs determined by its governing body or establishment charter rather than for making grants.
operating fund, unrestricted net assets an organization's operationís use.
operating statement, a financial statement revealing the current revenues and expenses of an organization and possibly comparing budgeted amounts with actual amounts.
operating support grant, a grant that covers day-to-day, general expenses.
opinion leader, one who is able to influence others by virtue of leadership status or special expertise.
ordinary income, la of a business, earnings from the regular activities and operations. lb of an individual, a salary or wage, commission, rental income, honorarium, royalty, dividend, or interest income also known as a capital gain. 2 the offerings received weekly by the Catholic Church.
organization chart, a visual aid that depicts the organizational structure of an organization or campaign.
organization, n. la an association, society, administrative or functional body with an agreed upon set of policies or programs. lb the individuals who are united for such a purpose. 2 the system of roles and relationships that define a group's function and responsibilities. 3 in commercial law, a government subdivision or agency, corporation, trust, business trust, estate, partnership or association, two or more individuals having a shared or joint interest, or any other commercial or legal entity.
organizational meeting, a meeting, comprised of people enlisted to work for a campaign or cause, that works together to initiate group action.
other objective form about an organizationís target audience or audiences
output, n., v. t. --n. 1 materials that are transferred or converted from storage or a raw state into final products or uses. 2 stored computer data that is either displayed on a screen or printed out on hard copy. -V. t. to supply materials from the storage unit of a computer.
outright gift, a gift in which the donor relinquishes all claims on the property donated.
overhead, n. basic expenses (such as utilities, insurance, and rent) that are necessary to the operation of an organization.
overrun, V. t., n. --v.t. to print a job order in a larger quantity than was requested. --n. the number measuring the amount something overruns.
Org: The NonProfit Online Resource