A timely statement of receipt and gratitude submitted by the organization to the donor. Depending on the gift amount, this routine communication may be followed by other more extensive communication and activities.

Advance Gift

A donation, often from a trustee or director of an organization, that demonstrates a commitment to a campaign and provides momentum at the outset before external solicitations are undertaken.

Advisory Board

A group of usually influential and knowledgeable people that offers counsel and prestige to the organization or cause with which it is associated but that usually does not have any fiscal or policy authority.

Affinity Group

A separate and independent coalition of grantmaking institutions or individuals associated with such institutions that share information or provides professional development and networking opportunities to individual grantmakers with a shared interest in a particular subject or funding area.

Annual Fund

Total gifts made on a yearly basis to support (in full or in part) yearly budgets or general operations.

Annual Gift

A donation given annually, usually without any restriction.

Annual Giving

  1. An amount given annually.
  2. A fundraising program that generates gift support on an annual basis.

Annual Listing

Donor lists that change annually, with fluctuations in the volume and complexity from year to year. The recognition format should provide flexibility and be affordable to change, as a complete replacement is often indicated. Large format print or electronic media are often indicated. a hierarchy by gift is usually employed.

Annual Report: AFP Fundraising Dictionary

A yearly report of the financial and program status of an organization or institution.

Annual Report: Council on Foundations

A voluntary report published by a foundation or corporation describing its grant activities. It may be a simple, typed document listing the year's grants or an elaborately detailed publication. a growing number of foundations and corporations use an annual report as an effective means of informing the community about their contributions activities, policies and guidelines. (The annual contributions report is not to be confused with a corporation's annual report to the stockholders.)

Anonymous Gift

A gift not publicly attributed to the donor.

Appeal Letter

A letter requesting a donation to a fundraising campaign.

Articles of Incorporation

A document filed with the secretary of state or other appropriate state office by persons establishing a corporation. this is the first legal step in forming a nonprofit corporation.


A request to give made by the organization to one or more donors. the request may be a broadly cast social media or direct mail appeal or a carefully orchestrated proposal that is delivered in person with more than one representative of the organization in attendance.


Cash, stocks, bonds, real estate or other holdings of a foundation. Generally, assets are invested and the income is used to make grants.

Attrition Rate

  1. The rate at which donors do not renew their gifts.
  2. A rate at which pledges are not fulfilled.

Audience Segmentation

The process of grouping communication recipients in order to provide a message of greater interest to each of the audiences. Segmentation is useful in managing impact reporting, as you can group those supporting a specific program or service area and provide detailed information without having to address each donor individually. Audience segmentation is a crucial component of all social media campaigns.


  1. An examination and evaluation of an organization's accounting and financial affairs by an accountant, who issues a statement of the organization's financial standing and legal compliance as of a certain date.
  2. An evaluation and examination of an organization's fundraising practices, policies, and results, usually performed by an outside consultant, who issues a report on the effectiveness of the organization's fundraising program. this report may also include recommendations for enhancing the program.

Average Gift

The total dollars received divided by the total number of gifts received.



  1. A gift, action, or other leading indicator in a movement or campaign.
  2. Anything that sets a standard for a campaign.


A criterion established against which progress or performance is measured.


  1. A generous or kindly action.
  2. A gift to charity.


A generous donor, usually at the highest gift level.


  1. A person, organization, or institution that receives or is entitled to receive benefits.
  2. In law, a person or organization that receives, or is named to receive, property or money from such as a will or insurance policy.


  1. Something of value.
  2. A social event from which net proceeds are designated as a donation to one or more causes.


To give or leave (personal or real property) by means of a will when one dies.


  1. An act of bequeathing; something bequeathed.
  2. A sum of money made available upon the donor's death.


  1. Of text or an illustration or embellishment, to be extended into the margin of a trimmed printed page.
  2. Verb [with object] to extend (such material) into the margin.
  3. To print so that this occurs.
  4. [noun] any printed material that bleeds.


To enlarge (a photograph).

Blue Line

In printing, the final corrected pages of a print job, used as a review before printing.


Brief, pithy copy (as in a newspaper, newsletter, journal, or promotional material) concerning a person, an event, or a program.


  1. Governing board.
  2. An advisory board.
  3. In printing, material that is camera-ready (also mechanical).

Board of Directors

Governing board.

Board of Managers

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

Board of Trustees

Governing board

Body Type

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

Boiler Plate

Text selected from an existing or prototype document or text and incorporated into a new document or text.

Bona-Fide Pledge

  1. A pledge documented by written evidence supporting the existence of an unconditional promise to give.
  2. A pledge publicly announced.
  3. A pledge on which partial payment has been made.

Bottom Line

  1. The final or ultimate analysis.
  2. The particular number (especially a dollar figure) resulting from such an analysis.
  3. The essential meaning, import, or significance of something.


An additional donation received in a business-reply envelope that was included in a thank-you letter or a package of goods sold.

Brand Equity

A composite process that involves: evaluating a particular brand of a product as a separable asset when it is sold or included on a balance sheet; measuring the strength of consumer interest in the brand; and describing consumer opinions about the brand, including any loyalty toward it.

Brand Image

The impression of a product in the minds of current or prospective consumers that is typically created by its manufacturer to convince users that this product is superior to other brands of the same product, although it may be technically identical to other brands.

Brand Integration

Brand integration is carried out by the way stories are told, the way buildings look and the type of experiences had by those who interact with the organization. it should be true to the mission, but not synonymous with it. donor recognition should be fully true to the brand.


The fact, process or act of creating a brand image.

Brick and Mortar

An informal term indicating grants for buildings or construction projects.

Bricks and Mortar Campaign

A capital campaign to meet the financial needs for constructing a physical plant, including facilities and furnishings.


A formal or informal report, prior to or subsequent to an event or situation, that prepares a participant or that reports or relates the outcome.


A printed pamphlet used for promotional purposes.


  1. A planning document projecting the income and expense necessary to accomplish an objective.
  2. [verb, no object] to prepare or compose a budget.
  3. [verb, with object] to put into a budget.

Building Campaign

A drive to raise funds for construction or renovation of buildings.


Rules governing the operation of a nonprofit corporation. bylaws often provide the methods for the selection of directors, the creation of committees and the conduct of meetings.



An excerpt from a text, such as a letter or brochure, set apart graphically from body copy to highlight a point.


In printing, pertaining to or describing a finished piece of text, artwork, or illustration that is pasted up and from which a camera can make a plate suitable for creating printing impressions.


An organized effort to raise a specified amount of money for a particular purpose in a specified period of time.

Campaign Analysis

A report on the results and effectiveness of a campaign. the report may include a quantitative and qualitative review of income and expense, number and size of gifts, and other considerations.

Campaign Director

A fundraising executive, from either a consulting firm or an organization's staff, who is assigned to direct a campaign.


  1. The amount of money or property that an organization or company has available or uses for carrying on a business. see also circulating capital; fixed capital.
  2. The net worth of an organization or company after the deduction of taxes and other liabilities.

Capital Campaign

  1. An intensive fundraising effort to meet a specific financial goal within a specified period of time for one or more major projects that are out of the ordinary, such as the construction of a facility, the purchase of equipment, or the acquisition of endowment.
  2. Also referred to as a capital development campaign, a capital campaign is an organized drive to collect and accumulate substantial funds to finance major needs of an organization such as a building or major repair project.

Capital Expenditure

The amount needed to acquire an asset that has an expected useful life of more than one year.

Capital Gift

  1. A gift of a capital asset.
  2. A gift to a capital campaign.

Cause-related Marketing

Marketing in which a for-profit organization, by using the name of a not-for-profit organization, promotes its product and in return provides financial support to the organization according to a predetermined formula based on sales and purchases.

Challenge Grant

A grant that is made on the condition that other monies must be secured, either on a matching basis or via some other formula, usually within a specified period of time, with the objective of stimulating giving from additional sources.

Charitable Gift

A (usually tax-deductible) gift made to a not-for-profit organization.


  1. That which is given in willingness to aid those in need.
  2. A not-for-profit organization or institution that is active in humanitarian work and supported entirely or in part by gifts.
  3. In its traditional legal meaning, the word "charity" encompasses religion, education, assistance to the government, promotion of health, relief of poverty or distress and other purposes that benefit the community. nonprofit organizations that are organized and operated to further one of these purposes generally will be recognized as exempt from federal income tax under section-501(c)(3) of the internal revenue code (see
  4. And will be eligible to receive tax-deductible charitable gifts.

Cleanup Phase

The final phase of a campaign in which all remaining prospects are solicited.

Color Key

Indications on a blue line that show where each of the colors used in the printed piece is to appear.

Color Separation

A process or act by which a multicolored original is photographed several times to separate the colors that will be used in a final printing.

Commemorative Gift

A donation given to honor or remember a person.

Commemorative Naming

The act of memorializing a person or an event through the creation of a name space in honor.

Communication Audit

A review to determine the effectiveness of an organization's public-relations program in reaching a specific target audience with the desired material.

Communication Program

The transference of an organization's ideas, concepts, and purposes to its constituency.

Community Foundation

A community foundation is a tax-exempt, nonprofit, autonomous, publicly supported, philanthropic institution composed primarily of permanent funds established by many separate donors of the long-term diverse, charitable benefit of the residents of a defined geographic area. typically, a community foundation serves an area no larger than a state. community foundations provide an array of services to donors who wish to establish endowed funds without incurring the administrative and legal costs of starting independent foundations. there are more than 750 community foundations across the united states today. the cleveland foundation is the oldest; the new york community trust is the largest. examples of recently started, thriving community foundations include the community foundation for the fox valley region, wisconsin, and the delaware community foundation.

Conditional Bequest

In law, a bequest that takes effect or continues only if a certain future event occurs or falls to occur.


A person, appointed by a court, who is responsible for the protection of the interests of the estate of another person.


A group of organizations formed to fulfill a combined objective or project that usually requires interorganizational cooperation and sharing of resources.


People who have a reason to relate to or care about an organization. such people typically fall into customary groupings, such as faculty, alumni, medical staff, users, parents, donors, etc.

Contact Print

A photographic print made by placing a negative in contact with sensitized paper, plate, or film over a light.

Contingency Fund

A fund to cover unforeseen or incidental expenses.

Contingency Funding

A gift or grant that will be paid if certain stipulations are met.

Contingent Bequest

In law, a bequest, given to a person, that is conditional upon the occurrence of a future uncertain event.






That contributes or helps to bring about.




Any written material as distinct from any kind of art work, such as photographs or drawings.

Copy Testing

The practice of trying out material on a small sample audience before its distribution.

Corporate Foundation

  1. A private foundation, which is funded by a profit-making corporation, has as its primary primary purpose the distribution of grants according to established guidelines.
  2. A corporate (company-sponsored) foundation is a private foundation that derives its grantmaking funds primarily from the contributions of a profit-making business. the company-sponsored foundation often maintains close ties with the donor company, but it is a separate, legal organization, sometimes with its own endowment, and is subject to the same rules and regulations as other private foundations. there are more than
  3. Corporate foundations in the united states holding some $11 billion in assets. (see corporate giving program)

Corporate Giving Program

A corporate giving (direct giving) program is a grantmaking program established and administered within a profit-making company. gifts or grants go directly to charitable organizations from the corporation. corporate foundations/giving programs do not have a separate endowment; their expense is planned as part of the company's annual budgeting process and usually is funded with pre-tax income. the foundation center has identified more than 700 corporate foundations/giving programs in the united states; however, it is believed that several thousand are in operation.

Corporate Sponsorship

Financial support of a project by a corporation in exchange for public recognition and other benefits.

Corporate-giving Program

  1. A grant-awarding program established and controlled by a profit-making corporation.
  2. An organization's activities to solicit donations from a corporation.

Cost Benefit Analysis

  1. A process by which an organization judges the effectiveness of its expenses in relationship to its objectives.


To engage and maintain the interest and involvement of (a donor, prospective donor, or volunteer) with an organization's people, programs, and plans.

Cultivation Event

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

Cultivation Material

Literature specifically designed to enhance interest in and enthusiasm for the work of an organization.

Culture of Philanthropy

Understanding is the most critical component of a culture of philanthropy. it is the act of educating within an organization on why donors give and what donor support means for the mission. this type of education will lead to true understanding of the willingness to give and will generate a greater knowledge and practice of gratitude and respect for donors.

Cumulative Giving

The total of a donor's (or a group of donors') gifts to an organization or program made within a specified period of time.

Cumulative Giving Recognition

The act of recognizing donors for the full amount of their generosity to the organization is an important means of encouraging ongoing giving.

Cumulative Listing

This list grows over time and should afford the donors a sense of having been initiated into an elite group. permanent-seeming materials are often employed, with the ability to rearrange and expand the listing as needed. new methods are being explored, but often at the loss of being able to immediately appreciate the volume of donors presented.

Current Donor

A donor that contributes to an organization's current fiscal year (usually a 12-month period).


In printing, a photo caption or legend.


Decision Package

A compilation of information that examines costs and benefits of a particular project. the package is used for budget development in zero-based budgeting.


Also referred to as denial, a decline is the refusal or rejection of a grant request. some declination letters explain why the grant was not made, but many do not.

Deferred Annuity

An annuity that does not begin until after a specified period of time, until the death of some person or until some future occurrence.

Deferred Gift

A gift (such as a bequest, life insurance policy, charitable remainder trust, gift annuity, or pooled-income fund) that is committed to a charitable organization but is not available for use until some future time, usually the death of the donor.

Deferred Giving

The process or act of arranging a deferred gift.

Deferred Share

Stock that does not entitle the holder to a full share of the profits, or to any at all, until some specified future time or occurrence.

Demonstration Grant

A grant made to establish an innovative project or program that will serve as a model, if successful, and may be replicated by others.

Demonstrative Bequest

Stock that does not entitle the holder to a full share of the profits, or to any at all, until some specified future time or occurrence.

Designated Fund

A fund maintained by a public charity (usually a community foundation) from which distributions are made to one or more other public charities designated in advance by the donor who established the funds. such a fund is typically structured as an endowment.

Designated Funds

A type of restricted fund in which the fund beneficiaries are specified by the grantors.

Designated Gift

A gift, the use of which is restricted by the donor. this gift is either a temporarily restricted gift or a permanently restricted gift.


The total process by which an organization increases public understanding of its mission and acquires financial support for its programs.

Development Audit

An objective evaluation, sometimes conducted by professional fundraising counsel, of an organization's internal development procedures and results.

Development Office

The department or division of an organization responsible for all facets of its development program.

Development Plan

A written summary of development goals and objectives and the strategies by which an organization will achieve them within a given period of time.

Discretionary Fund

Money that can be expended, without restrictions, for an organization's needs.

Discretionary Funds

Grant funds distributed at the discretion of one or more trustees, which usually do not require prior approval by the full board of directors. the governing board can delegate discretionary authority to staff.


Anything that reduces the benefit for a donor in making a gift.


In printing, to make (certain words) intentionally conspicuous by using large, heavy, or other distinctive typeface.

Display Material

Any visual material (such as a model of a building, an exhibit, posters, or photographic displays) used for promoting or publicizing a campaign.

Display Type

In printing, type chosen and arranged so as to make it prominent, as for a headline or subhead.

Disqualified Person (private foundation)

Substantial contributors to a private foundation, foundation managers, certain public officials, family members of disqualified persons and corporations and partnerships in which disqualified persons hold significant interests. the law bars most financial transactions between disqualified persons and foundations. (see self-dealing)

Disqualified Person (public charity)

As applied to public charities, the term disqualified person includes (1) organization managers, (2) any other person who, within the past five years, was in a position to exercise substantial influence over the affairs of the organization, (3) donors and donor advisors with regard to transactions with a particular donor advised fund, (4) investment advisors to assets of donor advised funds, (5) and disqualified persons of supporting organizations who are also disqualified persons of the supported organization, (6) family members of the above, and (7) businesses they control. paying excessive benefits to a disqualified person will result in the imposition of penalty excise taxes on that person, and, under some circumstances, on the charity's board of directors (see intermediate sanctions).


To give (money, property, service, or other help) to, such as a fund or notfor-profit organization.


  1. The act of donating.
  2. The amount or thing donated.
  3. A transfer of cash or other assets to an entity or a cancellation of the entity's liabilities in a voluntary, nonreciprocal transfer by another entity.


A person, organization, corporation, or foundation that makes a gift.


A person who donates something to an organization in the form of money or object.

Donor Acquisition

The process of identifying and acquiring new donors.

Donor Advised Fund

A fund may be classified as donor advised if it has at least three characteristics: (1) a donor or person appointed or designated by the donor has, or reasonably expects to have, advisory privileges with respect to the fund’s distributions or investments, (2) the fund is separately identified by reference to contributions of the donor(s), and (3) the fund is owned and controlled by a sponsoring organization, such as a community foundation. a fund possessing these characteristics may be exempt from the donor advised fund classification if it grants to one single public charity or government unit or if the fund meets certain requirements applicable to scholarship funds.

Donor Bill of Rights

The text of the ten statements of the donor bill of rights was developed by the american association of fundraising counsel (aadrc), association for healthcare philanthropy (ahp), council for advancement and support of education (case), and the association of fundraising professionals (afp) and adopted in november 1993. for purposes of the professional practice of donor relations and stewardship, the donor bill of rights serves as a code of ethical practice.

Donor Classification

The categorization of donors according to the amount of their previous gifts or potential future gifts.

Donor Control

Restrictions or instructions by a donor as to how his or her donation is to be spent.

Donor Designated Fund

A fund held by a community foundation where the donor has specified that the fund's income or assets be used for the benefit of one or more specific public charities. these funds are sometimes established by a transfer of assets by a public charity to a fund designated for its own benefit, in which case they may be known as grantee endowments. the community foundation's governing body must have the power to redirect resources in the fund if it determines that the donor's restriction is unnecessary, incapable of fulfillment or inconsistent with the charitable needs of the community or area served.

Donor Gratification

Intangible rewards experienced by a donor, resulting from a donation

Donor Profile

  1. Detailed information, compiled through research, about an individual donor.
  2. A statistical description of the characteristics of all donors to an organization.

Donor Pyramid

A diagrammatic description of the hierarchy of donors by size of gifts. the diagram reflects that: as the size of donations increases, the number of donations decreases; as the number of years a donor is asked to renew increases, the number of donors decreases; as campaign sophistication progresses from annual giving to planned giving, the number of donors decreases; as donor involvement increases, the size of the donor's contribution increases and the response to campaign sophistication increases. also pyramid of giving.

Donor Recognition

The policy and practice of providing recognition to a donor by a personal letter, a public expression of appreciation, a published list of donors, or another appropriate way.

Donor Relations

  1. The myriad activities employed for managing the relationship with donors… as people. conceptually, donor relations focuses on engagement and is closely aligned with cultivation. as with customer service, this function requires the ability to delicately turn problem-solving into a positive, relationship-building interchange. it goes further, though, in that donor relations strategies should be proactive, actively preventing conflict and building affinity. much of the work rests in making sure expectations are well managed within the organization and with donors. conceptually, donor relations is proactive and focuses on engagement. done right it is closely aligned with cultivation. it involves knowing the donors as well as one possibly can, as individuals, and providing opportunities for engagement that make the donor feel like “a part of the family”. the hallmark of an effective donor relations program is donor retention. the first job of donor relations and stewardship is thanking the donor for his or her gift. the second job is proactively reporting what was made possible as a result of that giving. ultimately, the goal is to create a lasting and productive bond between the donor and the organization, one that makes the donor likely to give again and to encourage others to give.
  2. The outcome of donor-based activities that seek to deliver the messages of the organization to philanthropists in order to attract and sustain their philanthropy for the realization of the mission of the organization. the instrument for assuring donor relations is recognition. a good donor relations outcome is an organizational priority, with all associated with the organization, from staff members book 1 | June 2016 page 18 | www.journaldrs.com glossary through boards of directors, responsible for assuring consistency in delivering the messages of the organization. the recognition systems professional is responsible for coordinating institutional aspects of donor relations that may vary according to who the donor is, his/her relationship with the organization, and the significance of the donor and his/her philanthropy to the mission of the organization. the recognition systems professional also works across the organization to see that policies and procedures are in place to inform solicitation through training and message development so that philanthropists are recognized in various ways for their efforts to support the mission of the organization.

Donor Renewal

Gift renewal.

Donor Upgrade

The activity by which a donor increases his or her level of giving.

Donor-Advised Fund

A fund in which the donor exercises the privilege of making nonbinding recommendations to the governing body as to which public charity or charities should receive grant money from this fund.

Donor-Directed Gift

Temporarily restricted gift.

Dot Matrix

Of a computer printer, a pattern of dots in a grid from which alphabetic letters and other characters can be formed.

Double Ask

The process, act, or an instance of soliciting a prospect by requesting two gifts, usually for the annual fund and for a special campaign.

Draft Quality

Said of output from a dot matrix print mode, a measure of quality for printed output, usually referring to characters not fully filled in but made up of clearly visible, individual dots. this quality is considered acceptable for working copy but not for final copy.


  1. Sheets of paper cut and folded, bound or unbound, and usually blank or partly printed, of a proposed printing job, showing general appearance and size.
  2. A designer's arrangement of a page (or entire magazine, book, or the like), made from proofs, indicating the placement of text, illustrations, etc., and showing how the finished product will appear.



To decorate (a coin, business card, or the like) with a pattern or design that is raised from the surface.


To give money, property, or anything else that provides an income for (an organization, etc.).

Endowed Private Foundation

A foundation, funded usually by a person or a family, that may build up its endowment through investments and spend annually only the minimum distributable amount. this foundation is dedicated to a particular area of interest, which may change from time to time.

Endowment: AFP Fundraising Dictionary

  1. A permanently restricted net asset, the principal of which is protected and the income from which may be spent and is controlled by either the donor's restrictions or the organization's governing board.
  2. The principal amount of gifts and bequests that are accepted subject to a requirement that the principal be maintained intact and invested to create a source of income for a foundation. donors may require that the principal remain intact in perpetuity, or for a defined period of time or until sufficient assets have been accumulated to achieve a designated purpose.


Providing opportunities for the donor to participate in the mission of the organization as appropriate to his or her level of interest and relationship to the organization.


To find out or estimate the value, worth, or importance of.

Excise Tax

The annual tax of 1 or 2 percent of net investment income that must be paid to the irs by private foundations.

Executory Bequest

A bequest of money or personal property that does not take effect until the occurrence of a possible or certain future event, upon which it is said to be contingent.

Executory Trust

A trust that requires some further act or instrument, by either the trustor or trustee, toward the trust's complete creation or full effect.

Exit Gift

A gift made with income retained by the donor until a later time or upon the death of the donor, at which time the asset is transferred to a designated organization.


A gift from a donor, promised by legal or informal means, to be made at a later date, such as at the donor's retirement, sale of business, death, or other stipulation.

Expendable Fund

Available money that can be used for operation, construction, renovation, or other approved purpose.

Expenditure Responsibility

When a private foundation makes a grant to an organization that is not classified by the irs as tax-exempt under section-501(c)(3) and as a public charity according to section-509(a), it is required by law to ensure that the funds are spent for charitable purposes and not for private gain or political activities. such grants require a pre-grant inquiry and a detailed, written agreement. special reports on the status of the grant must be filed with the irs, and the grantees must be listed on the foundation's irs form-990-pf.


Facility-based Naming Opportunity

A building, portion of a building or outdoor space chosen for formal naming in recognition a donor. most often, naming opportunities result from a single major gift of $25,000 or more; gift minimums per opportunity type are detailed within this document. building namings are the exception; cumulative giving of $50,000,000 and nomination by university advancement is required. recognition components typically include a plaque and other signage components as indicated by the approved standards.


  1. An exact copy or reproduction.
  2. An electronic process in which written or printed material, a photograph, or the like, is scanned photoelectrically, the resulting signals being transmitted by wire or radio and reproduced on paper at the receiving end.
  3. An image produced by this process.
  4. [verb, with object] to produce a facsimile of.

Family Foundation

  1. A foundation funded entirely by one family.
  2. Family foundation is not a legal term, and therefore, it has no precise definition. yet, approximately two-thirds of the estimated
  3. Private foundations in this country are believed to be family managed. the council on foundations defines a family foundation as a foundation whose funds are derived from members of a single family. at least one family member must continue to serve as an officer or board member of the foundation, and as the donor, they or their relatives play a significant role in governing and/or managing the foundation throughout its life. most family foundations are run by family members who serve as trustees or directors on a voluntary basis-receiving no compensation; in many cases, second- and third-generation descendants of the original donors manage the foundation. most family foundations concentrate their giving locally, in their communities.

Family Limited Partnership

A limited partnership organized by the members of a family primarily to facilitate the transfer of wealth within the family by means of gifts of partnership units made by one family member to another. such units are sometimes given to a charitable organization.


  1. A person, such as a trustee or executor, responsible for the affairs or the estate of another person (such as a beneficiary or donor) or organization.
  2. A person, such as a company director or an agent of a principal, who stands in a special relation of trust, confidence, or responsibility to another or others.
  3. [adjective] of or pertaining to a person who holds something in trust for another.

Field of Interest Fund

A fund held by a community foundation that is used for a specific charitable purpose such as education or health research.


A short article, or photograph, logo, or the like, used for filling any empty space in the layout of a page in a publication.

Financial Report

An accounting statement detailing financial data, including income from all sources, expenses, assets and liabilities. a financial report may also be an itemized accounting that shows how grant funds were used by a donee organization. most foundations require a financial report from grantees.


In printing, a complete set of type of one size and style (or face).

Form 990/Form 990-PF

The irs forms filed annually by public charities and private foundations respectively. the letters pf stand for private foundation. the irs uses this form to assess compliance with the internal revenue code. both forms list organization assets, receipts, expenditures and compensation of officers. form 990-pf includes a list of grants made during the year by private foundations.


  1. The size, binding, type face, and other production specifications used for making a book, magazine, or other printed matter.
  2. The design or arrangement of anything, such as a workshop or conference.
  3. [verb, with object] to lay out or specify 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.


An organization created from designated funds from which the income is distributed as grants to not-for-profit organizations or, in some cases, to people.


  1. Donations given and to be used for a specific project or purpose- money resources, funds; funding.
  2. A philanthropic foundation.
  3. [verb, with object] to give financial support to; to put into a fund.

Funding Cycle

A chronological pattern of proposal review, decisionmaking and applicant notification. some donor organizations make grants at set intervals (quarterly, semi-annually, etc.), while others operate under an annual cycle.


  1. The raising of assets and resources from various sources for the support of an organization or a specific project.
  2. The raising of assets and resources from various sources for the support of an organization or a specific project.



In printing, a typeset sheet that is used for proofreading prior to preparing the dummy.

General Campaign

The phase of a campaign that is directed at the broadest possible audience or constituency.

General Gift

  1. A gift derived from a general appeal.
  2. A gift within the lower range of giving in a campaign.



Gift Analysis

An examination of gift records to determine successes, problem areas, trends, and other facts upon which decisions can be based in order to change tactics or employ other fundraising methods

Gift Annuity

Charitable gift annuity.

Gift Average

A figure obtained by the averaging of gifts by donor categories or by the total of all gifts.

Gift Leaseback

The transfer to a charitable organization of a building or equipment, which is then rented back at fair market rate. the purpose of such a transfer is to obtain tax benefits while retaining use of the property.

Gift Opportunities

A list of campaign needs, usually within a range of donation levels, that are used in an appeal to the various special interests of prospective donors.

Gift Planning

A systematic effort to identify and cultivate a person for the purpose of generating a major gift that is structured and that integrates sound personal, financial, and estate-planning concepts with the prospect's plans for lifetime or testamentary giving. a planned gift has tax implications and is often transmitted through a legal instrument, such as a will or a trust.

Gift Processing

A procedure by which a donation is received, recorded, transmitted for deposit, receipted, and acknowledged.

Gift Range Table

A projection of the number of gifts by size (in descending order: leadership gift, major gift, general gift) so as to achieve a particular fundraising goal.

Gift Receipt

An official acknowledgment issued to a donor by a recipient organization. if the donation is (currently) more than $250, the irs requires information naming the charity, the asset donated, and any benefits received by the donor in exchange for the gift.

Gift Record

A current and cumulative record of a donorís contribution(s) to an organization.

Gift Renewal

A repeat donation to an annual fund.

Gift in the Pipeline

A solicitation in process that has a reasonable chance of resulting in a gift.

Gift-Acceptance Policy

The rules and regulations developed by a donee organization to determine which types of gifts should or should not be accepted.

Gift-Acknowledgment Form

An impersonal, printed form used for acknowledging a gift or service.

Gift-Acknowledgment Letter

A letter expressing appreciation for a gift or service and confirming the use the donor intended.

Gift-Annuity Agreement

A written contract evidencing a charitable gift-annuity arrangement.


Recognition in response to gifts of products or services made in-kind are not eligible for facility-based naming opportunities. (for example, a donation of equipment shall not result in the naming of a laboratory). however, a donor making a gift valued at $25,000 or more may be listed on a plaque in a grouping with other donors.

Giving Club

One of various donor categories that are grouped and recognized by a recipient organization on the basis of the level of donations.

Giving Formula

A system, based on past performance or other criterion, for determining the level at which a person, a group of people, or a business firm might be expected to contribute to a campaign.

Giving Pattern

The overall picture of the types of projects and programs that a donor has supported historically. the past record may include areas of interest, geographic locations, dollar amount of funding or kinds of organizations supported.


  1. (said of a photograph or other paper), smooth, shiny-surfaced; slick. compare matte.
  2. A photograph with a glossy surface.
  3. Austr. & brit. a magazine printed on glossy paper.


  1. An all-embracing focus of accomplishment supported by specific objectives that an organization determines to achieve.
  2. The amount of money a fundraising organization hopes to raise for a campaign.


  1. A financial donation given to support a person, organization, project, or program. most grants are awarded to not-for-profit organizations.
  2. An award of funds to an organization or individual to undertake charitable activities.

Grant Monitoring

The ongoing assessment of the progress of the activities funded by a donor, with the objective of determining if the terms and conditions of the grant are being met and if the goal of the grant is likely to be achieved.


The individual or organization that receives a grant.


The individual or organization that makes a grant.


  1. Of or pertaining to drawing, engraving, etching, painting, or other representation of fine or applied art (as in graphic art).
  2. [noun] any work of graphic art or graphics.


  1. Illustrative material (such as a drawing, engraving, etching, painting) in all media.
  2. Any computer-generated pictures, charts, graphs, or the like, produced on a computer screen, paper, or film

Grassroots Fundraising

Efforts to raise money from individuals or groups from the local community on a broad basis. usually an organization does grassroots fundraising within its own constituency—people who live in the neighborhood served or clients of the agency's services. grassroots fundraising activities include membership drives, raffles, bake sales, auctions, dances and a range of other activities. foundation managers often feel that successful grassroots fundraising indicates that an organization has substantial community support.


A grantor's statement of goals, priorities, eligibility criteria, and applications.


A statement of a foundation's goals, priorities, criteria and procedures for applying for a grant.



In printing, a screened reproduction of a photograph, painting, or drawing, as used in photoengraving. a transparent plate, containing fine lines intersecting at right angles, is used for producing the minute dots in half-tones.

Heritage Collection

A collection of books, selected by the association of fundraising professionals for their contribution to the body of knowledge on fundraising and philanthropy

Hierarchy of Needs

A set of motivations for human behavior in terms of basic needs, which are reflected in giving patterns. in order of priority, they are: physiological, security, belongingness, esteem, self-actualization.

Honor Roll of Donors

A method of showing appreciation of donors, a list of which may be published annually or quarterly or placed on a wall or special plaque at the organization or elsewhere.


Of or pertaining to feature material that appeals to a human emotion or quality, such as humor, sympathy, or passion.



A reproduction of an object, such as a drawn representation or picture produced by a computer.


(being or done) within an organization, business firm, or other group by the employees or volunteers of the organization.

In-kind Contribution

A donation of goods or services rather than cash or appreciated property.

Independent Foundation

These private foundations are usually founded by one individual, often by bequest. they are occasionally termed "nonoperating" because they do not run their own programs. sometimes individuals or groups of people, such as family members, form a foundation while the donors are still living. many large independent foundations, such as the ford foundation, are no longer governed by members of the original donor's family but are run by boards made up of community, business and academic leaders. private foundations make grants to other tax-exempt organizations to carry out their charitable purposes. private foundations must make charitable expenditures of approximately 5 percent of the market value of their assets each year. although exempt from federal income tax, private foundations must pay a yearly excise tax of 1 or 2 percent of their net investment income. the rockefeller foundation and the john d. and catherine t. macarthur foundation are two examples of well-known "independent" private foundations.

Independent Sector

Any not-for-profit or tax-exempt organizations collectively that are specifically not associated with any government, government agency, or commercial enterprise.

Individual Customization

This is the process of delivering custom content tailored specifically to a single donor or group of donors. delivery may take place through written communication, in-person meetings or carefully constructed events. this process is most often reserved for top-most givers, but may be strategically applied to key prospects and influencers. this is the most time-consuming model, so it should be used sparingly. however, this direct attention routinely proves to be the most effective means of affecting major giving, especially ongoing and planned giving.

Individual Retirement Arrangement

A type of retirement plan that enables a person to set aside money and invest it on an income-tax-deferred basis, and then receive distributions from the plan, all pursuant to various requirements. two variations are possible: an individual retirement account and an individual retirement annuity, the former being an investment and the latter being a variable deferred annuity.


  1. The act of inheriting.
  2. The right to inherit.
  3. Anything inherited, such as real estate or other property.

Initial Phase

The quiet, non-public period during a campaign in which the study is conducted, the case is developed, and the process of recruiting volunteers and identification of prospects takes place.

Institutional Advancement

  1. A process of building awareness and support from all constituent bodies.
  2. The programs within an institution that relate to its constituency, including development, public relations, and government relations.

Institutional Image

  1. An underlying impression of an organization or institution held by someone.
  2. The impression an organization or institution wishes to project.

Instiutional Readiness

The combination of several specific components in an organization or institution that impact its fundraising capability, including a case statement, donors, prospects, volunteers, and adequate staffing.


Of a computer or other electronic device, that permits viewer participation, such as two-way cable, videotex, or optical video disc. the user, in direct, immediate, and continual communication with the computer system, can modify or terminate any program and receive feedback from the system for verification and any needed guidance.


  1. A connection between two or more people or things that act upon or communicate with one another.
  2. The place, point, or area at which this connection occurs.
  3. The point of connection or meeting between a computer and an external entity, such as an operator or any peripheral.
  4. [verb, with object]
  5. To bring together by means of an interface.
  6. To coordinate (an interaction) compatibly.

Intermediate Sanctions

Penalty taxes applied to disqualified persons of public charities (see disqualified person) that receive an excessive benefit from financial transactions with the charity. an excessive benefit may result from overcompensation for services or from other transactions such as charging excessive rent on property rented to the charity. unlike private foundations, public charities are not barred from engaging in financial transactions with disqualified persons as long as the transaction is fair to the charity. penalty taxes also may apply to organization managers, such as the charity's board, that knowingly approve an excess benefit transaction.

Internal Fundraising Audit

A comprehensive examination of organizational structure, operations, staffing, and efforts as they relate to fundraising.

Internal Relations

The relationships between or among various departments in an organization.

Internal Revenue Service (IRS)

The federal agency with responsibility for regulating foundations and their activities. on-line at www.irs.gov .

International Philanthropy

  1. Voluntary giving, service, or initiative involving more than one nation.
  2. Giving from a worldwide perspective.


Jeopardy Investment

An investment that risks the foundation's ability to carry out its exempt purposes. although certain types of investments are subject to careful examination, no single type is automatically a jeopardy investment. generally, a jeopardy investment is found to be made when a foundation's managers have failed to exercise ordinary business care and prudence. the result of a jeopardy investment may be penalty taxes imposed upon a foundation and its managers. (see program related investment)

Joint and Survivor Annuity

An annuity from which two people (normally husband and wife) receive the income during their lifetimes. upon the death of one, payments continue to the other.


Kick Off

To begin an official, public launching of (a campaign), usually at a special event to which major prospects have been invited and where major funds, committed or already in hand, are announced.


Similarity in sort or type. in the phrase in kind, adverb in goods or services, not in money, such as a contribution of equipment, supplies, space, or staff time. the donor may place monetary value on such a contribution for tax purposes.


L-A-I (linkage, ability, interest)

The three factors, when considered together, that are indicators of the likelihood of success when soliciting a major gift. linkage is the association with an organization or constituency; ability is the capacity for giving; interest is the concern about the cause, need, or project.

Lapsed Donor

A donor who has contributed at any time prior to the current year.


To make a formal beginning, usually publicly, of (a fundraising campaign).

Leadership Gift

A gift, donated at the beginning of a campaign, that is expected to set a standard for future giving.


In printing, words accompanying a photo, diagram, chart, map, or the like, describing or explaining it.

Letter of Intent

  1. A grantor's letter or brief statement indicating intention to make a specific gift. letter of inquiry: also referred to as a query letter, this is a brief letter outlining an organization’s activities and a request for funding sent to a prospective donor to determine if there is sufficient interest to warrant submitting a full proposal. this saves the time of the prospective donor and the time and resources of the prospective applicant.
  2. A declaration stating a person's intention to make a gift or bequest. in some states such a letter constitutes a legal obligation.


A method of grantmaking practiced by some foundations. leverage occurs when a small amount of money is given with the express purpose of attracting funding from other sources or of providing the organization with the tools it needs to raise other kinds of funds. sometimes known as the "multiplier effect."

Life-Income Gift

A gift arrangement by which a donor makes an irrevocable transfer of property to a charity while retaining an income interest to benefit the donor and any other beneficiary for life or a specified period of years, after which the remainder is distributed to the charity.

Life-Insurance Gift

  1. A gift of a paid-up policy irrevocably assigned to a charity.
  2. A gift of a policy, irrevocably assigned to a charity, on which premiums are owed. if the donor continues paying the premiums, either to the insurance company or to the charity, the premiums are a charitable gift. premiums paid either to the insurance company or to charity are tax deductible.
  3. A gift of the death proceeds of a policy of which a charity has been named beneficiary.

Limited-Purpose Foundation

A type of foundation that restricts its giving to one or very few areas of interest, such as higher education or medical care.

List Building

The continuing process in a development office of adding new prospects discovered through research and other activities.

Loaned Executives

Corporate executives who work for nonprofit organizations for a limited period of time while continuing to be paid by their permanent employers.


Efforts to influence legislation by influencing the opinion of legislators, legislative staff and government administrators directly involved in drafting legislative proposals. the internal revenue code sets limits on lobbying by organizations that are exempt from tax under section 501(c)(3). public charities (see public charity) may lobby as long as lobbying does not become a substantial part of their activities. private foundations (see private foundation) generally may not lobby except in limited circumstances such as on issues affecting their tax-exempt status or the deductibility of gifts to them. conducting nonpartisan analysis and research and disseminating the results to the public generally is not lobbying for purposes of these restrictions.


Two or more letters, a figure, symbol, or other identifying representation associated with an organization or other enterprise.


A distinctive typeface used for the name of an organization.

Long-range Plan

The goals and objectives of an organization that are based on a projection of existing conditions and trends and translated into budgets and work programs.

Loyalty Fund

An annual fund intended to elicit consistent support.

Lybunt (last year but unfortunately not this year)

A donor that contributed in the immediate past year but not in the current year.


Major Gift

A significant donation to a not-for-profit organization, the amount required to qualify as a major gift being determined by the organization.

Management Audit

A comprehensive examination of the organizational structure, administrative operations, and staffing of an organization.


  1. A process designed to bring about the voluntary exchange of values between a not-for-profit organization and its target market, such as the transfer of a donation in exchange for addressing a social need, recognition, or a feeling of good will.
  2. The process or act of fostering such an exchange in a market.

Marketing Plan

A plan used in the field of marketing that encompasses an organization or any part of it. the plan includes a situational analysis, budget, action plan, problems and opportunities, goals, strategies, and monitoring systems.

Mass Personalization

This is effectively a mail merge. it can be as simple as getting the right name and gift amount on a receipt or as complex as customizing video. this is the practice of using the data and technology we have at our disposal to make the largest number of our donors feel confident that we know them as individuals.

Matching Gift

  1. A gift contributed on the condition that it be matched, often within a certain period of time, in accordance with a specified formula.
  2. A gift by a corporation matching a gift contributed by one or more of its employees.

Matching Gift Program

A grant or contributions program that will match employees' or directors' gifts made to qualifying educational, arts and cultural, health or other organizations. specific guidelines are established by each employer or foundation. (some foundations also use this program for their trustees.)

Matching Grant

A grant or gift made with the specification that the amount donated must be matched on a one-for-one basis or according to some other prescribed formula.


Layers of film overlaid to give a customer a sample of how a finished printed product will appear, commonly used for demonstrating the color values in a multicolor print job.


Having or giving a dull surface or finish; not shiny.


Any means through which something is conveyed (such as television and radio being media of communication) or is accomplished (such as money being a medium of exchange). compare mass medium. (note: the english plural mediums occurs occasionally in this sense, but the latin plural media is generally more common. it is acceptable in standard english for ëmediaí to be used with either a singular or plural verb.)

Memorial Gift

A gift in commemoration of a deceased person.


  1. A paste-up or dummy of any printed matter prior to final printing.
  2. An experimental model, either full-sized or to exact scale, of any machine, apparatus, or such, used for study, testing, practice, or display.

Moves Chart

A projection of actions or moves that are required to obtain a commitment from a prospect. the projection is used for tracking solicitation progress.

Multiple Appeals

Several fundraising appeals conducted by the same organization, occurring either simultaneously or overlapping and directed to the same prospect pool or constituency.

Multiple Ask

The process, act, or an instance of conducting a simultaneous solicitation by one organization of a prospect for more than one gift, such as an annual gift and a capital gift.


Naming Opportunities

This is typically the recognition of a single donor for a single major gift. traditionally recognized via a plaque near the named space, this format may include architectural lettering.

Needs Assessment

The study of an organization's program or situation to determine what activity or activities should be initiated or expanded to satisfy a need.

Non-facility-based or Virtual Naming Opportunity

A faculty position, program, scholarship or other fund formally named in recognition a donor. most often, naming opportunities result from a single major gift of $25,000 or more (gift minimums per opportunity type are detailed within this document). recognition components typically include a plaque and formal use of the donor name in print and online collateral as indicated by the approved standards.


That pertains to or provides services of benefit to the public without financial incentive. a not-for-profit organization is qualified by the internal revenue service as a tax-exempt organization.



A measurable step towards achievement of a goal.

Operating Costs

Wages, overhead, and depreciation, as they figure into the calculation of net income.

Operating Foundation

Also called private operating foundations, operating foundations are private foundations that use the bulk of their income to provide charitable services or to run charitable programs of their own. they make few, if any, grants to outside organizations. to qualify as an operating foundation, specific rules, in addition to the applicable rules for private foundations, must be followed. the carnegie endowment for international peace and the getty trust are examples of operating foundations.

Operating Support

A contribution given to cover an organization's day-to-day, ongoing expenses, such as salaries, utilities, office supplies, etc.

Opinion Leader

A person who, by virtue of leadership status or special expertise, is able to influence other people.


  1. Any structured system of roles and functional relationships that carries out agreed-upon policies and programs.
  2. The people who are united for such a purpose.
  3. The system of roles and relationships that define a group's function and responsibilities.
  4. In commercial law, a government subdivision or agency, corporation, trust, business trust, estate, partnership or association, two or more people having a common or joint interest, or any other commercial or legal entity.

Organization Chart

A visual aid that depicts the functional structure of an organization or campaign.

Outright Gift

A donation in which the donor relinquishes all interest in the property donated.


General expenses (such as utilities, insurance, and rent) that are necessary to an organization.


Page Proof

In printing, proof of the type and engraved matter as they will appear in final page form.

Pattern of Giving

  1. The consistency of donors in making gifts to the same or similar organization, usually in conformance to previously established areas of interest, gift amounts, or timing.
  2. The record of giving by donors to an organization over time.

Payout Requirement

The minimum amount that a private foundation is required to expend for charitable purposes (includes grants and necessary and reasonable administrative expenses). in general, a private foundation must pay out annually approximately %5 percent of the average market value of its assets.

Personalized Letter

An appeal letter that names the addressee in the salutation.


A particular stage of a campaign.

Philanthropic Dollar

A donation to a philanthropic cause.


  1. Love of humankind, usually expressed by an effort to enhance the well-being of humanity through personal acts of practical kindness or by financial support of a cause or causes, such as a charity (for example, the red cross), mutual aid or assistance (service clubs, youth groups), quality of life (arts, education, environment), and religion.
  2. Any effort to relieve human misery or suffering, improve the quality of life, encourage aid or assistance, or foster the preservation of values through gifts, service, or other voluntary activity, any and all of which are external to government involvement or marketplace exchange.
  3. Philanthropy is defined in different ways. the origin of the word philanthropy is greek and means love for mankind. today, philanthropy includes the concept of voluntary giving by an individual or group to promote the common good. philanthropy also commonly refers to grants of money given by foundations to nonprofit organizations. philanthropy addresses the contribution of an individual or group to other organizations that in turn work for the causes of poverty or social problems-improving the quality of life for all citizens. philanthropic giving supports a variety of activities, including research, health, education, arts and culture, as well as alleviating poverty.
  4. Philanthropy is defined in different ways. the origin of the word philanthropy is greek and means love for mankind. today, philanthropy includes the concept of voluntary giving by an individual or group to promote the common good. philanthropy also commonly refers to grants of money given by foundations to nonprofit organizations. philanthropy addresses the contribution of an individual or group to other organizations that in turn work for the causes of poverty or social problems improving the quality of life for all citizens. philanthropic giving supports a variety of activities, including research, health, education, arts and culture, as well as alleviating poverty.

Photo Composition

In printing, a method of setting type photographically to produce proofs on paper or film.


  1. In printing, a process for making plates, such as half-tones, with the aid of photography.
  2. A plate made by this process.
  3. A picture printed from such a plate.

Planned Gift

A gift arranged by gift planning.

Planned Giving and other Special Programs

Campaigns, individual programs and planned giving societies are often recognized as a separate group, with format and criteria determined by the specifics of the program. too often, these listings lack enough description or storytelling to make them meaningful.


  1. A promise that is written, signed, and dated, to fulfill a commitment at some future time; specifically, a financial promise payable according to terms set by the donor. such pledges may be legally enforceable, subject to state law.
  2. The total amount of such a pledge.
  3. A verbal pledge.
  4. [verb, with object] to commit (a specified amount of money) as a pledge.
  5. A promise to make future contributions to an organization. for example, some donors make multiyear pledges promising to grant a specific amount of money each year.

Pledge Cycle

The time schedule in which a pledge is to be fulfilled, such as monthly, quarterly, biannually, or annually.

Pledge-flow Projection

An income projection based on donors' pledge cycles.


As adopted by a governing board, broad and general statements that are guiding principles designed to influence and determine the decisions and actions of an organization.

Post-grant Evaluation

A review of the results of a grant, with the emphasis upon whether or not the grant achieved its desired objective.

Power Structure

A group of people of influence or status to whom others listen and defer.


Of or pertaining to the period preceding the launching of a campaign.

Preliminary Proposal

A brief draft of a grant proposal used to learn if there is sufficient interest to warrant submitting a proposal.

Preliminary Rating

An initial assessment of the giving potential of a donor.


A summary of an organization's case to a prospect or group of prospects, prepared with attention to the prospect's particular interests.

Private Foundation

  1. As designated by federal law, a foundation whose support is from relatively few sources and typically from a single source (usually a person, family, or company) and that makes grants to other not-for-profit organizations rather than operating its own programs. its annual revenues are usually derived from earnings on investment assets rather than from donations. private foundations are subject to more restrictive rules than public charities.
  2. A nongovernmental, nonprofit organization with funds (usually from a single source, such as an individual, family or corporation) and program managed by its own trustees or directors, established to maintain or aid social, educational, religious or other charitable activities serving the common welfare, primarily through grantmaking. u.s. private foundations are tax-exempt under section
  3. Of the internal revenue code and are classified by the irs as a private foundation as defined in the code.

Private Sector

The area of a nation's economy and civic enterprise that is under private, rather than any governmental, control.


To prepare, handle, or perform an operation or operations on (computer data or other information).

Process and Procedure Planning

The act of identifying best practices and establishing the method through which these set procedures will be carried out.

Profile Card

A printed form for providing background information on a prospective donor, including biographical data, selected facts relating to the donor's giving record, service to organizations, specific interests, and capacity to make a gift.

Program Evaluation and Review Technique

An approach to facilitate planning and to give management the means for controlling specific programs by charting, on a timeline, each step in relation to all other steps, such as when financing must be available in relation to program needs.

Program Mapping

The act of aligning program goals with specific instructions on how to accomplish those set goals.

Program Officer

Also referred to as a corporate affairs officer, program associate, public affairs officer or community affairs officer, a program officer is a staff member of a foundation or corporate giving program who may do some or all of the following: recommend policy, review grant requests, manage the budget and process applications for the board of directors or contributions committee.

Program Related Investment

A loan or other investment made by a private foundation to a profitmaking or nonprofit organization for a project related to the foundation's stated purpose and interests. program related investments are an exception to the general rule barring jeopardy investments. often, program related investments are made from a revolving fund; the foundation generally expects to receive its money back with limited, or below-market, interest, which then will provide additional funds for loans to other organizations. a program related investment may involve loan guarantees, purchases of stock or other kinds of financial support.


  1. In printing, a trial impression of type and engraved matter on which corrections can be made. this can be either a galley or a page proof.
  2. [verb, with object] to proofread.

Proportional Giving

Giving that is in proportion to the size of the goal and the individual donor's financial means.


A written request or application for a gift, grant, or service.

Prospect Profile

A research report detailing the pertinent facts about a prospective donor, including basic demographic information, financial resources, past giving, linkages, interests, potential future giving, and such.


The history, description, or classification of consumers or of a prospective donor or donors that is based on their activities, life style, interests, and behavioral and personal traits, owing to such as a financial circumstance, a local environmental disaster, etc.


Any group of people that an organization seeks to influence for purposes such as using the organization's services, supporting the organization, endorsing its interests, or participating in the organization as employees or volunteers. óin the phrase to go public, to publicly announce circumstances that a company or organization is undergoing, such as a financial crisis, reorganization, or merger.

Public Charity

A nonprofit organization that is exempt from federal income tax under section 501(c)(3) of the internal revenue code and that receives its financial support from a broad segment of the general public. religious, educational and medical institutions are deemed to be public charities. other organizations exempt under section-501(c)(3) must pass a public support test (see public support test) to be considered public charities, or must be formed to benefit an organization that is a public charity (seesupporting organization). charitable organizations that are not public charities are private foundations and are subject to more stringent regulatory and reporting requirements (see private foundation).

Public Foundation

Public foundations, along with community foundations, are recognized as public charities by the irs. although they may provide direct charitable services to the public as other nonprofits do, their primary focus is on grantmaking. to be eligible for membership in the council, a public foundation must grant at least $60,000 yearly and must dedicate at least %50 percent of its organizational budget to a competitive grantmaking program.

Public Interest

Society's general interest in the common good.

Public Sector

The area of a nation's economy that is under governmental, rather than any private, control.

Public Support Test

There are two public support tests, both of which are designed to ensure that a charitable organization is responsive to the general public rather than a limited number of persons. one test, sometimes referred to as 509(a)(1) or 170(b)(1)(a)(vi) for the sections of the internal revenue code where it is found, is for charities like community foundations that mainly rely on gifts, grant, and contributions. to be automatically classed as a public charity under this test, organizations must show that they normally receive at least one-third of their support from the general public (including government agencies and foundations). however, an organization that fails the automatic test still may qualify as a public charity if its public support equals at least 10 percent of all support and it also has a variety of other characteristics-such as a broad-based board-that make it sufficiently "public." the second test, sometimes referred to as the section-509(a)(2) test, applies to charities, such as symphony orchestras or theater groups, that get a substantial part of their income from the sale of services that further their mission, such as the sale of tickets to performances. these charities must pass a one-third/one-third test. that is, they must demonstrate that their sales and contributions normally add up to at least one third of their financial support, but their income from investments and unrelated business activities does not exceed one-third of support.


Qualitative Research

A form of market research that involves gathering, recording, and evaluating information about the attitudes and behavior of an organization's constituents relative to the organization or to the issues it represents, or both.

Query Letter

Also referred to as a letter of inquiry, this is a brief letter outlining an organization's activities and a request for funding sent to a prospective donor to determine if there is sufficient interest to warrant submitting a full proposal. this saves the time of the prospective donor and the time and resources of the prospective applicant. (see preliminary proposal)



A fundraising effort conducted through radio, during which listeners can call to make financial pledges to the cause or organization being described.


Recognition is the ongoing and official demonstrations of appreciation, both public and private that communicate to the public and donors alike the value placed on philanthropy. ranging from a thank you note to a plaque on the wall to a recognition event, these strategies are typically based on the type of gift and the gift amount.


  1. Any file or list pertaining to donors, nondonors, and prospects, including gift records, as maintained by a campaign or development office.
  2. [verb, with object] to alter, add something) to, or delete something) from such a record.


Informing the donor of the impact of his/her giving

Request for Proposal

An announcement issued by an organization seeking delivery of goods or services according to specifications. abbreviated rpf.


A statement of an organization's position or stand on an issue. a resolution requires board approval.

Restricted Funds

Assets or income that is restricted in its use, in the types of organizations that may receive grants from it or in the procedures used to make grants from such funds.

Restricted Gift

A former accounting term for a temporarily restricted gift or a permanently restricted gift.

Rule of Thirds

A formula for constructing a gift range table for a capital campaign, based on the premise that ten donors account for the first third of funds raised, the next hundred donors for the next third, and all remaining donors for the final third.


Sacrificial Gift

A gift that represents a genuine sacrifice on the part of the donor.

Seed Money

  1. An early gift by a donor used for launching a program, thereby establishing credibility and momentum for that program.
  2. A grant or contribution used to start a new project or organization.


To subdivide (such as donors or prospects) into smaller groups with similar characteristics.


A private foundation is generally prohibited from entering into any financial transaction with disqualified persons (see disqualified person). the few exceptions to this rule include paying reasonable compensation to a disqualified person for services that are necessary to fulfilling the foundation's charitable purposes. violations will result in an initial penalty tax equal to 5 percent of the amount involved, payable by the self-dealer.

Sight Raising

A planned effort to induce a previous donor to elevate a previous level of giving.

Site Visit

  1. A visit by a potential donor to inspect a project or review a program for which donations are being sought.
  2. Visiting a donee organization at its office location or area of operation and/or meeting with its staff or directors or with recipients of its services.


An unexpected prospect who emerges as a major donor, a person who was neither identified through research nor viewed as important by rating committees at the inception of a campaign or fundraising program.

Social Investing

Also referred to as ethical investing and socially responsible investing, this is the practice of aligning a foundation's investment policies with its mission. this may include making program related investments and refraining from investing in corporations with products or policies inconsistent with the foundation's values.

Special Event

A function designed to attract and involve people in an organization or cause.

Special Gift

A gift among the higher ranges of the gift range table.

Special Project

A project requiring special funding but usually not requiring a capital campaign.


Sponsors provide funds in response for time-limited recognition in conjunction with a specific event or program. sponsors are not eligible for permanent recognition on campus.


A person (such as a volunteer, client, donor, or employee) who has a special interest in the activities and decisions of an organization.

Standards-driven Donor Recognition

Set guideline to which the donor recognition program is held to or should adhere to.

Steering Committee

A committee of top volunteer leaders who oversee and manage a campaign or other fundraising effort. this committee is often composed of the chairmen of other working committees.


  1. A direction to retain matter that had been marked for alteration or deletion. such matter is usually underscored with a series of dots.
  2. A mark showing such a direction.
  3. [verb, with object] to indicate with such a mark.


A person responsible for managing another's property.


  1. A process whereby an organization seeks to be worthy of continued philanthropic support, including the acknowledgment of gifts, donor recognition, the honoring of donor intent, prudent investment of gifts, and the effective and efficient use of funds to further the mission of the organization.
  2. The position or work of a steward.
  3. Managing the gift and the obligations that come with it, which includes keeping the donor satisfied. in practical terms, stewardship practices focus on timeliness, accuracy and fiscal responsibility.
  4. The outcome of gift-based activities that seek to build trust between philanthropists and the nonprofit organizations they may choose to support. the instrument for assuring stewardship is compliance and compliance management. a good stewardship outcome is an organizational priority, with all associated with the organization, from staff members through boards of directors, responsible for assuring the trustworthiness of the organization. the compliance systems professional is responsible for coordinating institutional aspects of stewardship that may vary according to the gift to assure the realization of donor intention. the compliance systems professional also works across the organization to see that policies and procedures of gift accounting and gift use are in place to inform solicitation through training and strategy development so that philanthropy is always supportive of the mission of the organization.


A series of sketches, drawings, or other type of depiction that show a sequence of important changes.


The art of using words and actions to ignite a person’s imagination, the act of storytelling allows you to effectively communicate and connect with employees, volunteers, donors, and the public. stories stick with people in ways that names on a wall do not.

Strategic Plan

Decisions and actions that shape and guide an organization while emphasizing the future implications of present decisions. this plan usually employs the swot analysis.

Stretch Gift

  1. A donation that fulfills a donor's optimum capacity to give.
  2. A gift that is larger than a donor originally intended to make.

Supporting Organization

A supporting organization is a charity that is not required to meet the public support test because it supports a public charity. to be a supporting organization, a charity must meet one of three complex legal tests that assure, at a minimum, that the organization being supported has some influence over the actions of the supporting organization. although a supporting organization may be formed to benefit any type of public charity, the use of this form is particularly common in connection with community foundations. supporting organizations are distinguishable from donor-advised funds because they are distinct legal entities.


An analysis, study, or poll.

Swot Analysis

(strengths, weaknesses, opportunities, threats), an integral component of a planning process that examines an organization's internal strengths and weaknesses and the external opportunities and threats that will impact its program in the market or markets in which it operates.


(some year but unfortunately not this year), a donor that gave in a previous year but not the current year.

Syndicated Gift

A gift composed of as few as two (although usually more) individual gifts bound by some shared attribute, such as members of the same family or a group of corporations.


Table of Gifts

A giving pyramid based on standardized giving patterns used for determining both the total number of donors needed and the total number of gifts needed that will make a campaign successful.


  1. A specific objective in a fundraising program or campaign.
  2. A campaign goal.
  3. A prospective donor.
  4. [verb, with object] to identify, single out, or make as a target.

Tax-exempt Organizations

Organizations that do not have to pay state and/or federal income taxes. organizations other than churches seeking recognition of their status as exempt under section 501(c)(3) of the internal revenue code must apply to the internal revenue service. charities may also be exempt from state income, sales and local property tax.

Technical Assistance

Operational or management assistance given to a nonprofit organization. it can include fundraising assistance, budgeting and financial planning, program planning, legal advice, marketing and other aids to management. assistance may be offered directly by a foundation or corporate staff member or in the form of a grant to pay for the services of an outside consultant. (see in-kind contribution)


  1. A statement by a person whose credibility or competence serves as a positive promotion of an organization, cause, or effort. compare endorsement.
  2. Something expressed or given, such as gratitude, esteem, or worthiness. óadjective expressed or given as a testimonial

Thank-you Phonathon, Thankathon

A phoning of current donors to an organization to thank them for their contribution and inform them of its use.


The scheduling sequence of activities, sometimes dated.


A dated listing of activities or deadlines.


The situation that occurs when a gift or grant is made that is large enough to significantly alter the grantee's funding base and cause it to fail the public support test. such a gift or grant results in "tipping" or conversion from public charity to private foundation status.


Commemorative gift.

Trim Size

In printing, the final size of the pages of a book, pamphlet, or such, after their edges have been trimmed.

Triple Ask

The process, act, or an instance of simultaneously soliciting one donor for three gifts: an annual gift, a capital gift, and a deferred gift.

Tripod of Giving

The three major campaign opportunities (annual, capital, and endowment) presented to donors.


A legal device used to set aside money or property of one person for the benefit of one or more persons or organizations.


The person(s) or institutions responsible for the administration of a trust.

Turnaround Time

  1. The elapsed time between the beginning of a task and its completion.
  2. The time between the receipt and the acknowledgment of a gift.


  1. The printing surface of a piece of type.
  2. A single design of type.
  3. All the characters of a single design of type.


To set (copy) into printing type.


A person or machine that sets type for printing.



The total possible donor prospects to a particular organization.

Unrestricted Funds

Normally found at community foundations, an unrestricted fund is one that is not specifically designated to particular uses by the donor, or for which restrictions have expired or been removed.



A manufacturer, wholesaler, or retailer who sells a product or service.

Vision Statement

A statement about what an organization can and should become at some future time.

Visiting Committee

A group of prestigious and influential volunteers recruited to counsel and develop support for an organization, cause, or program. a visiting committee has no plenary or legal jurisdiction over the policy or personnel of the organization although the prestige and experience of its members may influence policy and program decisions.





Year-end Gift

A gift made in the last two months of a calendar year.


Zero-based Budgeting

A system in which the budget of an organization, government, etc., is evaluated anew without regard to any previous year's budget.



Section of the internal revenue code that designates an organization as charitable and tax-exempt. organizations qualifying under this section include religious, educational, charitable, amateur athletic, scientific or literary groups, organizations testing for public safety or organizations involved in prevention of cruelty to children or animals. most organizations seeking foundation or corporate contributions secure a section 501(c)(3) classification from the internal revenue service (irs). note: the tax code sets forth a list of sections-501(c)(4-26)-to identify other nonprofit organizations whose function is not solely charitable (e.g., professional or veterans organizations, chambers of commerce, fraternal societies, etc.).


Section of the tax code that defines public charities (as opposed to private foundations). a 501(c)(3) organization also must have a 509(a) designation to further define the agency as a public charity. (see public support test)