Defines key words in the field of nonprofit management, with a focus on fund-raising and financial stability. Part of the Web-based Nonprofit Good Practice Guide, the glossary provides concise definitions of a variety of terms and concepts that managers, staff, and boards of nonprofit organizations need to know, including: acquisition indebtedness, activity-based costing (ABC) system, advance gifts, affiliate funds, annuity trust, bargain sale, block grants, business-community partnerships, capital gain property, carryover, certified fund-raising executive, charitable remainder unitrust, charitable reverse split-dollar insurance, code of ethics, current ratio, deficit funding, donor relations, e-philanthropy, eleemosynary, excess business holdings, financial exigency, flow-through funds, generation-skipping transfer tax, giving formulas, golden hello, holding period, impact indicator, initiative-based grant making, institutional review board, jeopardy investment, key codes, legal fiction, long-term capital gain, mandatory minimum distributions, Mortmain Law, non-endowed fund, opportunity cost, partnership funding, pooled income fund, prudent man rule, qualified terminable interest property trust, remoteness test, risk management, S corporation, social venture funds, taxable expenditure, temporarily restricted funds, total liabilities, umbrella trusts, uniform gift annuity rates, venture philanthropy, workplace giving, and yearly rate of return. Definitions also include links to special topic areas, including accountability, advocacy, communications, marketing, governance, and volunteer management.
