Less jargon. More mission.
Understand the language of giving, grants, governance, and the people who make it happen.
FROM ACRONYM TO UNDERSTANDING
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Employee benefits & retirement · Legal shorthand · U.S. workplace context — An employer retirement-plan arrangement allowing eligible employees to make elective deferrals.
In practice: An employee chooses a 401(k) deferral percentage.
Contribution, distribution, and tax rules depend on applicable law and plan terms.
Employee benefits & retirement · Legal shorthand · U.S. workplace context — A retirement-plan category for certain tax-exempt employers, public schools, and other eligible organizations.
In practice: A school employee reviews 403(b) options.
Available to eligible employers, including certain tax-exempt organizations and public schools; plan and ERISA requirements vary.
Employee benefits & retirement · Legal shorthand · U.S. workplace context — An eligible deferred compensation plan offered by certain governmental and tax-exempt employers.
In practice: A public employee reviews a 457(b) deferral election.
Eligible governmental and nongovernmental tax-exempt plans have important differences in participation, assets, and distribution rules.
Nonprofit identity & tax status · Legal citation · U.S. specific — A federal tax classification covering qualifying charitable, religious, educational, and other specified organizations.
In practice: A funder requests proof of 501(c)(3) status.
Donor deductibility and organizational compliance depend on applicable rules.
Nonprofit identity & tax status · Legal citation · U.S. specific — A federal exemption category for qualifying social welfare organizations and certain employee associations.
In practice: A civic organization examines 501(c)(4) requirements.
Contributions generally are not charitable deductions; specific exceptions can apply.
Nonprofit identity & tax status · Legal citation · U.S. specific — A federal exemption category for qualifying business leagues and related organizations.
In practice: A trade association applies under 501(c)(6).
Tax-exempt does not automatically mean contributions are charitable deductions.
Nonprofit identity & tax status · Legal citation · U.S. specific — A federal exemption category for qualifying social and recreational clubs.
In practice: A membership club reviews its 501(c)(7) income rules.
This is distinct from charitable-organization status.
Nonprofit identity & tax status · Legal citation · U.S. specific — An election allowing eligible public charities to measure lobbying under expenditure-based rules.
In practice: An eligible charity evaluates making a 501(h) election.
Some organizations cannot elect; election does not permit political campaign intervention.
Nonprofit identity & tax status · Legal citation · U.S. specific — A tax-code classification for qualifying political organizations.
In practice: The reviewer distinguishes a 527 organization from a charitable nonprofit.
Different disclosure and tax rules apply to political organizations.
Tax filings & compliance · Form designation · U.S. specific — An annual information return used by many tax-exempt organizations.
In practice: The board reviews a draft Form 990.
Filing requirements and exceptions vary by organization.
Tax filings & compliance · Form designation · U.S. specific — A shorter annual information return for eligible exempt organizations.
In practice: The accountant checks eligibility before choosing Form 990-EZ.
Use current instructions to determine eligibility.
Tax filings & compliance · Form designation · U.S. specific — An electronic annual notice for eligible small exempt organizations.
In practice: The treasurer submits the organization's 990-N notice.
This is a notice, not a full financial information return.
Tax filings & compliance · Form designation · U.S. specific — The annual return used by private foundations and certain related trusts.
In practice: The foundation prepares its Form 990-PF.
The PF suffix refers to private foundations.
Tax filings & compliance · Form designation · U.S. specific — A return used to report and calculate certain taxes for exempt organizations.
In practice: The charity evaluates whether it must file Form 990-T.
A Form 990 filing does not replace a required 990-T.
Tax filings & compliance · Form designation · U.S. specific — The application for recognition under section 501(c)(3).
In practice: A newly formed charity prepares Form 1023.
State incorporation is a separate process.
Tax filings & compliance · Form designation · U.S. specific — A streamlined 501(c)(3) application available only to eligible organizations.
In practice: The founder completes the eligibility worksheet first.
Small size alone does not establish eligibility.
Tax filings & compliance · Form designation · U.S. specific — An exemption application used for certain organizations outside section 501(c)(3).
In practice: A qualifying association evaluates Form 1024.
The correct form depends on the requested exemption.
Tax filings & compliance · Form designation · U.S. specific — The application to request recognition under section 501(c)(4).
In practice: A social welfare organization prepares Form 1024-A.
Recognition and required notification are separate matters.
Tax filings & compliance · Form designation · U.S. specific — The form used to elect or revoke section 501(h) treatment.
In practice: An eligible charity files Form 5768 after board review.
Confirm eligibility and effective-date rules.
Tax filings & compliance · Form designation · U.S. specific — A return for reporting certain dispositions of donated property.
In practice: The nonprofit checks Form 8282 rules before selling donated property.
Reporting depends on the property, timing, and applicable exceptions.
Tax filings & compliance · Form designation · U.S. specific — A donor's form for reporting certain noncash charitable deductions.
In practice: A donor requests the required donee acknowledgment on Form 8283.
A donee signature does not certify the donor's claimed value.
Tax filings & compliance · Form designation · U.S. specific — An application for an extension to file specified exempt-organization returns.
In practice: Finance checks whether Form 8868 applies to its return.
An extension to file does not generally extend the time to pay.
Tax filings & compliance · Form designation · U.S. specific — A notice of section 527 status filed by organizations subject to its requirements.
In practice: The political organization reviews Form 8871 requirements.
Statutory exceptions apply.
Tax filings & compliance · Form designation · U.S. specific — An electronic notice associated with operation as a section 501(c)(4) organization.
In practice: The organizer checks the Form 8976 notification rules.
This notice is not an application for IRS recognition.
Employee benefits & retirement · Law or regulation · U.S. workplace context — The common name for federal health-reform laws affecting coverage, insurance, and certain employers.
In practice: HR reviews ACA-related coverage reporting.
The acronym does not by itself establish employer size or coverage obligations.
Fundraising & donor relations · Fundraising term · Common sector usage — An advanced fundraising credential administered by AFP.
In practice: A senior fundraiser lists the ACFRE credential.
ACFRE and CFRE are different credentials.
Service networks & sector organizations · Organization / network · U.S. specific — An organization providing charitable gift-annuity resources and guidance.
In practice: The development team consults ACGA materials.
Suggested rates are not a guarantee or individualized recommendation.
People, payroll & volunteering · Law or regulation · U.S. workplace context — A federal civil rights law that includes employment disability protections and accommodation requirements.
In practice: HR reviews an accommodation request under the ADA.
ADA coverage and the appropriate response depend on the facts.
Service networks & sector organizations · Organization / network · U.S. specific — A professional association serving fundraising practitioners.
In practice: The fundraiser consults AFP ethics resources.
Membership and professional credentials are distinct.
Service networks & sector organizations · Organization / network · U.S. specific — A state legal official who may oversee charitable organizations and solicitation.
In practice: The nonprofit checks its state AG's charity guidance.
Charity oversight responsibilities differ by state.
Giving vehicles & foundations · Giving term · U.S. specific — A federal income-tax measure used in several individual tax calculations.
In practice: A donor's adviser considers AGI when applying deduction limits.
Deduction rules depend on donation type, recipient, and tax year.
Federal grants & applications · Grant term · U.S. specific — The identifying number for a federal assistance program.
In practice: The accountant assigns the ALN to a grant record.
An ALN identifies the program, not an individual award.
Housing & community services · Program term · U.S. specific — An area-based income benchmark used in many housing programs.
In practice: The housing counselor checks the applicable AMI-based income limits.
Household size, location, year, and program affect the applicable limit.
Federal grants & applications · Grant term · U.S. specific — A Grants.gov user authorized to submit applications for an organization.
In practice: The AOR submits the completed application.
Workspace participation alone does not necessarily provide submission authority.
Accounting & financial stewardship · Finance term · Common sector usage — Amounts the organization owes to vendors and other suppliers.
In practice: The bookkeeper reconciles AP before month-end.
AP tracks obligations, not just cash already paid.
Technology, privacy & access · Technology term · U.S. workplace context — A defined way for software systems to exchange requests and information.
In practice: An API transfers approved employee data between systems.
Integration design should control access and handle errors.
Accounting & financial stewardship · Finance term · Common sector usage — Amounts owed to the organization by customers or other parties.
In practice: The controller reviews aging AR for collection concerns.
Contribution receivables and contract receivables may follow different rules.
Accounting & financial stewardship · Finance term · Common sector usage — FASB's organized source of authoritative U.S. GAAP for nongovernmental entities.
In practice: The accountant researches nonprofit guidance in ASC 958.
A topic number identifies accounting guidance, not a tax-code provision.
Accounting & financial stewardship · Finance term · Common sector usage — A FASB publication communicating changes to the Codification.
In practice: Finance reviews an ASU's effective dates.
An ASU explains changes; the Codification contains the authoritative standards.
Risk, insurance & accountability · Risk term · Common sector usage — A plan for sustaining essential operations during disruption.
In practice: The BCP identifies alternate locations for client services.
Test and update the plan as programs and systems change.
Board governance & leadership · Governance term · Common sector usage — The governing body responsible for organizational oversight.
In practice: The BOD approves the strategic plan.
Specific duties follow governing documents and applicable law.
Board governance & leadership · Governance term · Common sector usage — A governing board described as trustees in an organization's structure.
In practice: The BOT reviews the institution's endowment policy.
The title does not alone describe every legal power or duty.
Food, health & family programs · Program term · U.S. specific — A local organization designated to address poverty through community action.
In practice: A CAA coordinates several assistance programs.
CAA has other meanings in other fields; verify local designation.
Food, health & family programs · Program term · U.S. specific — A program supporting meals and snacks in eligible care settings.
In practice: The nonprofit childcare center participates in CACFP.
Reimbursement and meal requirements depend on the setting and program rules.
Federal grants & applications · Grant term · U.S. specific — An identifier used for entities participating in U.S. government activity.
In practice: The grants administrator checks the CAGE code in registration records.
A CAGE code and UEI are distinct identifiers.
Technology, privacy & access · Technology term · Common sector usage — A federal law regulating commercial email messages.
In practice: The communications team reviews CAN-SPAM rules for a commercial email campaign.
Coverage depends on the message's purpose; a nonprofit sender is not automatically exempt.
Grant budgets & reporting · Grant finance term · U.S. specific — A documented method for distributing shared costs among benefiting activities.
In practice: The nonprofit updates its CAP for shared staff and office costs.
A CAP is not the same as an approved indirect rate agreement.
Grant budgets & reporting · Grant finance term · U.S. specific — A plan describing how identified problems or findings will be corrected.
In practice: Management prepares a CAP after an audit finding.
CAP also means Cost Allocation Plan in grant finance.
Nonprofit identity & tax status · Sector term · U.S. specific — An organization grounded in the needs and participation of a particular community.
In practice: A CBO helps residents access food and housing.
This broad descriptor does not identify a tax-code subsection.
Program evaluation & impact · Evaluation term · Common sector usage — Research conducted through partnership with community members across the research process.
In practice: A CBO collaborates with researchers using CBPR.
Participation should include meaningful roles and shared decision-making.
Food, health & family programs · Program term · U.S. specific — A federal-state funding framework supporting child-care assistance and quality.
In practice: The nonprofit reviews CCDF-funded provider requirements.
Rules depend on the lead agency and relevant program.
Housing & community services · Program term · U.S. specific — A HUD funding program supporting eligible community development activities.
In practice: A nonprofit discusses a CDBG-funded service with its local grantee.
Local availability and eligible uses depend on program rules and plans.
Housing & community services · Program term · U.S. specific — A financial institution focused on underserved markets, including entities certified by Treasury.
In practice: The nonprofit approaches a CDFI for mission-oriented financing.
Not every CDFI is organized as a nonprofit.
Housing & community services · Program term · U.S. specific — The Treasury program supporting community development finance.
In practice: The lender reviews a CDFI Fund funding opportunity.
The fund is distinct from an individual CDFI.
Fundraising & donor relations · Fundraising term · Common sector usage — A senior leader responsible for fundraising strategy and development operations.
In practice: The CDO presents the annual fundraising plan.
CDO can have other meanings, including Chief Data Officer.
Housing & community services · Program term · U.S. specific — A coordinated process for access, assessment, prioritization, and referral within a homelessness response system.
In practice: A household enters the local CE process.
Local implementation must be understood alongside applicable HUD requirements.
Board governance & leadership · Governance term · Common sector usage — The senior executive accountable for organizational leadership.
In practice: The CEO presents the annual operating plan.
Some nonprofits use CEO and Executive Director interchangeably.
Service networks & sector organizations · Organization / network · U.S. specific — An organization researching and advising on philanthropic effectiveness.
In practice: The foundation reviews CEP research.
Research findings should be read with their methodology.
Giving vehicles & foundations · Giving term · U.S. specific — A public charity that serves a geographic community through philanthropic funds and grantmaking.
In practice: A CF administers scholarship and local grant funds.
CF can mean cash flow in financial reports.
Accounting & financial stewardship · Finance term · Common sector usage — The movement of cash into and out of the organization.
In practice: Finance forecasts CF to anticipate a seasonal shortfall.
CF also means Community Foundation in philanthropy.
Fundraising & donor relations · Fundraising term · Common sector usage — The federal workplace charitable giving program.
In practice: An eligible charity reviews CFC participation requirements.
Participation is subject to program rules and application requirements.
Federal grants & applications · Historical / legacy · U.S. specific — The former federal assistance catalog, replaced by Assistance Listings.
In practice: An older award lists a CFDA number now described as an ALN.
Retained to help read older awards; use current Assistance Listings terminology.
Board governance & leadership · Governance term · Common sector usage — The executive responsible for financial leadership and oversight.
In practice: The CFO explains cash-flow projections to the board.
Responsibilities vary with organizational size and structure.
Grant budgets & reporting · Grant finance term · U.S. specific — The organized publication of federal agency regulations.
In practice: The policy cites 2 CFR 200.430 for compensation records.
Always identify the title, part, and relevant section.
Fundraising & donor relations · Fundraising term · Common sector usage — A professional fundraising credential administered by CFRE International.
In practice: The hiring team distinguishes a CFRE credential from a job title.
Credential requirements and renewal rules are set by the issuing body.
Giving vehicles & foundations · Giving term · U.S. specific — A contract under which a charity makes annuity payments in exchange for a contribution.
In practice: A donor requests information about the charity's CGA program.
State requirements and the charity's financial capacity matter.
Risk, insurance & accountability · Risk term · Common sector usage — Insurance for specified third-party liability risks.
In practice: The event team confirms the nonprofit's CGL coverage.
Policy terms determine actual coverage.
Food, health & family programs · Program term · U.S. specific — A community-based health provider; often used for health centers serving underserved populations.
In practice: The CHC coordinates referrals with a housing nonprofit.
The informal label does not alone establish federal designation.
Housing & community services · Program term · U.S. specific — A nonprofit organization meeting specific HOME program requirements.
In practice: The housing nonprofit checks CHDO qualification requirements.
Being a nonprofit housing provider alone does not establish CHDO status.
Giving vehicles & foundations · Giving term · U.S. specific — A charitable lead trust with annuity payments to charity.
In practice: A charity is named as the CLAT's lead beneficiary.
Legal drafting and tax treatment require individualized advice.
Giving vehicles & foundations · Giving term · U.S. specific — A trust providing payments to charity before a remainder passes to noncharitable beneficiaries.
In practice: The donor explores a CLT in estate planning.
The order of interests differs from a charitable remainder trust.
Giving vehicles & foundations · Giving term · U.S. specific — A charitable lead trust with payments based on a percentage of periodically valued assets.
In practice: The trustee calculates a CLUT payment.
Payouts can fluctuate with asset values.
Accounting & financial stewardship · Finance term · Common sector usage — The organized list of accounts used to classify transactions.
In practice: The nonprofit adds a COA code for a new program.
Account codes alone may not capture donor restrictions or grant dimensions.
Service networks & sector organizations · Organization / network · U.S. specific — A local collaboration coordinating disaster-related community organizations.
In practice: The COAD maps local recovery services.
Local structures and names vary.
Employee benefits & retirement · Law or regulation · U.S. workplace context — A federal law commonly referenced in HR for group health continuation coverage provisions.
In practice: HR sends a qualifying-event notice through its COBRA process.
Eligibility, notice duties, duration, and payment terms require separate review.
Housing & community services · Program term · U.S. specific — A community planning structure and HUD program addressing homelessness.
In practice: The nonprofit participates in its local CoC.
CoC can refer to the local collaborative or the federal program.
Service networks & sector organizations · Organization / network · U.S. specific — A membership organization serving philanthropic organizations.
In practice: The foundation consults CoF resources.
An organization's membership does not confer IRS status.
Board governance & leadership · Governance term · Common sector usage — A situation in which other interests may affect a person's duty to the organization.
In practice: A director discloses a COI before a purchasing decision.
Disclosure and appropriate management matter; COI can also mean Certificate of Insurance.
Risk, insurance & accountability · Risk term · Common sector usage — A document summarizing specified insurance information.
In practice: A venue requests a COI before the fundraiser.
A certificate is not the insurance contract or a guarantee of coverage.
Board governance & leadership · Governance term · Common sector usage — The executive responsible for coordinating organizational operations.
In practice: The COO aligns program staffing and administrative systems.
A COO role is not required in every nonprofit.
Risk, insurance & accountability · Risk term · Common sector usage — Planning and arrangements for maintaining essential functions.
In practice: The nonprofit coordinates COOP plans with its partners.
Continuity planning extends beyond a data backup.
Risk, insurance & accountability · Risk term · Common sector usage — The organization associated with widely used internal-control and risk frameworks.
In practice: The audit committee discusses the COSO framework.
A framework is a structured approach, not an assurance that controls work.
Accounting & financial stewardship · Finance term · Common sector usage — A state-licensed accounting professional.
In practice: The nonprofit engages a CPA for an audit.
Licensure and engagement scope should be confirmed.
Fundraising & donor relations · Fundraising term · Common sector usage — A fundraising cost measure dividing defined fundraising costs by dollars raised.
In practice: The team divides campaign costs by campaign revenue for CPDR.
Specify included costs and revenue; lower cost alone does not establish greater mission impact.
Program evaluation & impact · Evaluation term · Common sector usage — An ongoing approach to assessing and improving processes.
In practice: The team holds monthly CQI reviews.
Define measures and feedback loops before interpreting improvement.
Giving vehicles & foundations · Giving term · U.S. specific — A charitable remainder trust paying a specified annuity amount.
In practice: The donor compares a CRAT's payment structure with a CRUT.
Annuity amount and qualification requirements must be checked.
Fundraising & donor relations · Fundraising term · Common sector usage — A process or system for managing relationships with donors and other constituents.
In practice: The nonprofit uses a CRM to track gifts and stewardship.
Vendors may expand CRM as Customer Relationship Management; nonprofit usage often emphasizes constituents.
Giving vehicles & foundations · Giving term · U.S. specific — A split-interest trust with payments to noncharitable beneficiaries and a charitable remainder.
In practice: A donor discusses a CRT with qualified advisers.
Trust design and tax consequences depend on governing rules.
Giving vehicles & foundations · Giving term · U.S. specific — A charitable remainder trust whose payout uses a percentage of annually valued assets.
In practice: The adviser models changing CRUT payments.
A percentage payout can vary as trust assets change.
Food, health & family programs · Program term · U.S. specific — A federal block grant supporting community action to reduce poverty.
In practice: The community action agency reports CSBG-funded services.
States and local eligible entities play distinct roles.
Food, health & family programs · Program term · U.S. specific — A federal program providing supplemental foods for eligible older adults.
In practice: A nonprofit partners in CSFP distribution.
Eligibility is program-specific.
Fundraising & donor relations · Fundraising term · Common sector usage — A company's practices concerning its social and environmental responsibilities.
In practice: A nonprofit approaches a company's CSR team.
Corporate giving is one possible component, not the entire concept.
Technology, privacy & access · Technology term · Common sector usage — A text format for exchanging rows and fields of tabular data.
In practice: The analyst exports selected glossary entries as CSV.
Spreadsheet software may interpret cells as formulas; review untrusted files.
Tax filings & compliance · Tax term · U.S. specific — A donor acknowledgment meeting applicable federal substantiation requirements.
In practice: The nonprofit prepares a CWA with the required gift and benefit information.
Required content and timing depend on the contribution and governing rules.
Accounting & financial stewardship · Finance term · Common sector usage — The annual period from January through December.
In practice: The donor report summarizes CY giving.
Calendar-year and fiscal-year reports may cover different dates.
Risk, insurance & accountability · Risk term · Common sector usage — Insurance addressing specified claims involving organizational directors and officers.
In practice: The board reviews the D&O policy with its broker.
Coverage, exclusions, and defense terms depend on the policy.
Giving vehicles & foundations · Giving term · U.S. specific — A separately identified charitable account held by a sponsoring organization, with donor advisory privileges.
In practice: A donor recommends a DAF grant to a food bank.
The sponsoring organization has legal control; a recommendation is not donor ownership.
Fundraising & donor relations · Fundraising term · Common sector usage — A leader responsible for an organization's fundraising function.
In practice: The DD coordinates appeals, grants, and donor stewardship.
Titles and responsibilities vary by organization.
Board governance & leadership · Governance term · Common sector usage — A grouping of concepts used in organizational culture and participation efforts.
In practice: A nonprofit defines the scope of its DEI initiative.
Specific programs and policies must be assessed under applicable law.
Tax identifiers & public records · Identifier / system · U.S. specific — An IRS processing identifier assigned to a document or return.
In practice: A data analyst uses the DLN to distinguish return records.
A DLN identifies a processing record, not a nonprofit's permanent identity.
People, payroll & volunteering · Agency or reference · U.S. workplace context — The U.S. federal department responsible for multiple labor and employment programs.
In practice: HR follows DOL resources for a wage question.
Different DOL agencies administer different laws.
Technology, privacy & access · Technology term · Common sector usage — An agreement setting terms for a service provider's processing of data.
In practice: The nonprofit reviews the CRM provider's DPA.
Required content depends on the applicable laws and relationship.
Risk, insurance & accountability · Risk term · Common sector usage — A plan for restoring systems and operations following a disruption.
In practice: The IT team tests the DRP for donor records.
Recovery objectives should reflect organizational needs.
Giving vehicles & foundations · Giving term · U.S. specific — A securities depository used in many transfers of donated publicly traded securities.
In practice: The development office provides its broker's DTC transfer instructions.
Confirm recipient and account instructions through a trusted channel.
Federal grants & applications · Historical / legacy · U.S. specific — A commercial entity identifier formerly used for U.S. federal award registration.
In practice: An old grant file includes a DUNS number.
UEI replaced DUNS for federal award identification in April 2022; DUNS still exists commercially.
Federal grants & applications · Grant term · U.S. specific — The organizational contact involved in managing Grants.gov applicant access.
In practice: The EBiz POC assigns appropriate applicant roles.
Use current Grants.gov role and registration instructions.
Program evaluation & impact · Evaluation term · Common sector usage — A practice supported by relevant evidence and applied with attention to context.
In practice: The nonprofit assesses whether an EBP fits its participants.
Evidence strength, population fit, and implementation matter.
Giving vehicles & foundations · Giving term · U.S. specific — An assessment of whether a foreign grantee is equivalent to a qualifying U.S. public charity for relevant rules.
In practice: A foundation considers ED before an overseas grant.
ED also means Executive Director; the grantmaking context matters.
Board governance & leadership · Governance term · Common sector usage — A senior executive responsible for leading the organization and implementing board direction.
In practice: The ED reports to the board on operations.
ED also means Equivalency Determination in international grantmaking.
People, payroll & volunteering · HR practice · U.S. workplace context — The principle and practice of fair access to employment opportunities under applicable requirements.
In practice: An employer reviews recruiting practices for EEO concerns.
EEO terminology is broader than one specific law.
People, payroll & volunteering · Agency or reference · U.S. workplace context — The federal agency enforcing specified employment discrimination laws.
In practice: An employer responds to an EEOC charge.
Coverage and complaint processes depend on the relevant law.
Tax identifiers & public records · Identifier / system · U.S. specific — A federal taxpayer identification number assigned to an entity.
In practice: The nonprofit lists its EIN on a grant application.
An EIN is not proof of tax-exempt status.
Nonprofit identity & tax status · Sector term · U.S. specific — An organization recognized or treated as exempt under an applicable tax provision.
In practice: The analyst reviews EO records before a grant award.
Always identify the tax and exemption involved.
Tax identifiers & public records · Identifier / system · U.S. specific — An IRS data extract with information on exempt organizations.
In practice: A researcher downloads EO BMF data for sector analysis.
Read the extract documentation and update dates.
Risk, insurance & accountability · Risk term · Common sector usage — Insurance addressing specified employment-related claims.
In practice: The nonprofit compares EPLI coverage and exclusions.
Coverage does not replace sound employment practices.
Giving vehicles & foundations · Giving term · U.S. specific — A private foundation's required oversight process for certain grants.
In practice: A foundation performs ER for a grant requiring that process.
Includes more than obtaining a receipt; check the applicable rules.
Employee benefits & retirement · Law or regulation · U.S. workplace context — A federal law setting standards for many private-sector employee benefit plans.
In practice: A plan administrator reviews ERISA disclosure duties.
Not every benefit arrangement or employer plan is ERISA-covered.
Risk, insurance & accountability · Risk term · Common sector usage — An organization-wide approach to identifying and managing risks.
In practice: The board reviews the nonprofit's ERM priorities.
Risk management should address mission, operations, and financial exposures.
Fundraising & donor relations · Fundraising term · Common sector usage — Factors used to examine environmental, social, and governance matters.
In practice: The investment committee discusses ESG criteria.
In housing grants, ESG usually means Emergency Solutions Grants.
Housing & community services · Program term · U.S. specific — A HUD program supporting specified homelessness-related services and activities.
In practice: The nonprofit checks ESG eligibility for a service cost.
In investing, ESG usually means Environmental, Social, and Governance.
Grant budgets & reporting · Grant finance term · U.S. specific — A common name for indirect costs, especially in research awards.
In practice: The university partner proposes an F&A rate.
The approved rate and its cost base must be read together.
Grant budgets & reporting · Grant finance term · U.S. specific — The federal service for submitting and reviewing single-audit information.
In practice: The auditee submits its reporting package to FAC.
Use the current GSA-operated FAC system.
Federal grants & applications · Grant term · U.S. specific — An agency-assigned identifier for a particular federal award.
In practice: The finance team includes the FAIN in the grant file.
Check the award document for the precise identifier.
Grant budgets & reporting · Grant finance term · U.S. specific — A name used for federal award integrity and performance information.
In practice: The grants team reviews integrity disclosures requested in an award.
System locations and terminology can change; follow current SAM guidance.
Accounting & financial stewardship · Finance term · Common sector usage — The U.S. body establishing accounting standards for nongovernmental entities.
In practice: The auditor consults FASB guidance for contribution accounting.
Governmental accounting uses a different standards framework.
Nonprofit identity & tax status · Sector term · U.S. specific — An organization whose identity or activities are connected to religious beliefs or communities.
In practice: An FBO operates an emergency food pantry.
Faith affiliation alone does not determine eligibility for every grant.
Fundraising & donor relations · Fundraising term · Common sector usage — A sector research initiative reporting fundraising and donor trends.
In practice: The team compares its retention measures with FEP reports.
Use the report's population, period, and methodology when comparing.
Grant budgets & reporting · Grant finance term · U.S. specific — A federal law associated with transparency for award spending.
In practice: The nonprofit reviews applicable FFATA reporting duties.
Reporting requirements depend on the award and applicable rules.
Grant budgets & reporting · Grant finance term · U.S. specific — A financial report used to report federal award funds and expenditures.
In practice: The grant manager reconciles the FFR to the ledger.
The SF-425 is a common FFR format.
Service networks & sector organizations · Organization / network · U.S. specific — An AmeriCorps Seniors program connecting eligible volunteers with children needing support.
In practice: The nonprofit partners with an FGP sponsor.
Program eligibility and volunteer roles are defined by program rules.
People, payroll & volunteering · Payroll term · U.S. workplace context — The federal law associated with Social Security and Medicare payroll taxes.
In practice: A pay statement shows deductions associated with FICA.
Social Security and Medicare have different tax mechanics.
People, payroll & volunteering · Payroll term · U.S. workplace context — Federal income tax, commonly used as a payroll withholding label.
In practice: A payroll report includes FIT withheld from wages.
Income-tax withholding is distinct from FICA taxes.
People, payroll & volunteering · Law or regulation · U.S. workplace context — The federal law addressing minimum wage, overtime, recordkeeping, and youth employment standards.
In practice: A nonprofit reviews wage and hour coverage before assigning staff duties.
Nonprofit status alone does not remove wage and hour obligations. Volunteer and employee roles require careful review.
People, payroll & volunteering · Law or regulation · U.S. workplace context — A federal law providing qualifying employees of covered employers with specified leave protections.
In practice: HR evaluates an employee's FMLA request.
FMLA protection and pay replacement are separate issues.
Giving vehicles & foundations · Giving term · U.S. specific — The price property would command between informed, willing parties without compulsion.
In practice: The donor obtains a qualified appraisal where required to support FMV.
The nonprofit's acknowledgment is not an appraisal.
Federal grants & applications · Grant term · U.S. specific — An agency announcement inviting applications for financial assistance.
In practice: The team downloads the current FOA and attachments.
Agency terminology can differ; check the specific opportunity.
Federal grants & applications · Grant term · U.S. specific — An identifier assigned to a funding announcement.
In practice: The grant writer records the FON in the project tracker.
FON identifies the opportunity; FAIN identifies a federal award.
Food, health & family programs · Program term · U.S. specific — A designation associated with qualifying health centers under federal program rules.
In practice: The nonprofit clinic verifies its FQHC status and reimbursement arrangements.
Not every community clinic is an FQHC.
Employee benefits & retirement · Benefit term · U.S. workplace context — An employer-established arrangement allowing eligible expenses to be reimbursed under stated tax rules.
In practice: An employee elects a health FSA during enrollment.
Health and dependent-care arrangements have different rules.
Federal grants & applications · Historical / legacy · U.S. specific — The former standalone system for reporting certain subawards.
In practice: A legacy procedure directs staff to FSRS.
Subaward reporting moved to SAM.gov in 2025; consult current instructions.
People, payroll & volunteering · Workforce term · U.S. workplace context — A work schedule meeting the applicable full-time definition.
In practice: HR documents the FT schedule used in its staffing plan.
There is no single full-time-hours rule for every purpose.
People, payroll & volunteering · HR practice · U.S. workplace context — A staffing measure expressing hours worked as an equivalent number of full-time positions.
In practice: Two employees each working half of the chosen full-time schedule equal one FTE.
Choose and disclose the full-time-hours basis. Statutory FTE calculations, such as ACA calculations, can differ.
People, payroll & volunteering · Payroll term · U.S. workplace context — The federal law underlying employer federal unemployment tax.
In practice: Payroll reviews FUTA reporting for the year.
Section 501(c)(3) organizations are generally exempt from FUTA. State unemployment obligations and other nonprofit classifications require separate review.
Accounting & financial stewardship · Finance term · Common sector usage — The annual period used for financial reporting.
In practice: The board approves the budget for the next FY.
A fiscal year does not have to end in December.
Accounting & financial stewardship · Finance term · Common sector usage — The applicable body of accounting principles used to prepare financial statements.
In practice: The nonprofit prepares financial statements under U.S. GAAP.
GAAP and cash-basis bookkeeping are not equivalent.
Accounting & financial stewardship · Finance term · Common sector usage — The auditing standards commonly called the Yellow Book.
In practice: The auditor determines whether the engagement requires GAGAS.
GAGAS and GAAP address different subjects: auditing and accounting.
Accounting & financial stewardship · Finance term · Common sector usage — The federal agency that publishes Government Auditing Standards.
In practice: The audit team consults GAO's Yellow Book.
An audit report should identify the standards actually followed.
Tax identifiers & public records · Identifier / system · U.S. specific — An IRS number associated with a group exemption.
In practice: A subordinate organization checks its GEN with the central organization.
A GEN is different from the organization's EIN.
Fundraising & donor relations · Fundraising term · Common sector usage — Donated goods or services rather than cash.
In practice: A food bank records GIK food donations.
Recognition and valuation rules depend on the gift; volunteer hours are not automatically recognized revenue.
Accounting & financial stewardship · Finance term · Common sector usage — The central accounting record organized by account.
In practice: The accountant reconciles grant subledgers to the GL.
The ledger should support the organization's reporting needs.
Giving vehicles & foundations · Giving term · U.S. specific — Funding that supports the organization's overall work rather than a narrowly specified project.
In practice: A foundation awards GOS for the nonprofit's core operations.
The grant agreement still controls permitted use and reporting.
Technology, privacy & access · HR practice · U.S. workplace context — An approach to planning, managing, and developing workforce capabilities; also a software category.
In practice: A company evaluates HCM tools for people planning.
Software vendors use HCM, HRMS, and HRIS differently.
Service networks & sector organizations · Agency or reference · U.S. specific — The federal department administering major health and human-services programs.
In practice: A nonprofit receives an award from an HHS agency.
HHS contains multiple agencies and program offices.
Housing & community services · Program term · U.S. specific — An inventory of beds and units dedicated to serving people experiencing homelessness.
In practice: The provider updates its HIC inventory.
Inventory measures capacity, not the number of people served over a year.
Technology, privacy & access · Technology term · Common sector usage — A federal law whose rules include privacy and security protections for certain health information.
In practice: A nonprofit clinic assesses its HIPAA obligations.
HIPAA does not cover every nonprofit or every piece of health information.
Housing & community services · Program term · U.S. specific — A local information system used to record and analyze homelessness-services data.
In practice: The provider enters required service data in HMIS.
Access, privacy, and participation requirements vary by provider and program.
Housing & community services · Program term · U.S. specific — A HUD program funding eligible affordable-housing activities through participating jurisdictions.
In practice: The nonprofit explores HOME funding with the local jurisdiction.
HOME is the program's name and shorthand, not a separate spelled-out acronym.
People, payroll & volunteering · HR practice · U.S. workplace context — The people function that supports employment, workplace policies, benefits, and employee needs.
In practice: An employee asks HR how to update a beneficiary.
HR responsibilities differ by organization.
Employee benefits & retirement · Benefit term · U.S. workplace context — An employer-funded arrangement reimbursing eligible medical expenses under specified rules.
In practice: A benefits guide explains which expenses its HRA reimburses.
An HRA is distinct from an employee-owned HSA.
Technology, privacy & access · Technology term · U.S. workplace context — Software used to maintain employee information and support core HR processes.
In practice: HR updates an employee's record in the HRIS.
Vendor usage overlaps with HRMS and HCM.
Food, health & family programs · Program term · U.S. specific — The federal agency administering health access and workforce programs.
In practice: The clinic reviews HRSA grant guidance.
Use the relevant program's current requirements.
Employee benefits & retirement · Benefit term · U.S. workplace context — A tax-favored account for eligible individuals to pay qualified medical expenses.
In practice: An eligible employee contributes to an HSA through payroll.
Account ownership, eligibility, and tax rules differ from an FSA.
Housing & community services · Program term · U.S. specific — The federal department administering major housing and community development programs.
In practice: The grant writer checks HUD program guidance.
Individual programs have separate rules and assistance listings.
People, payroll & volunteering · Form designation · U.S. workplace context — The USCIS form used to verify identity and employment authorization for covered hires.
In practice: A new hire completes the employee portion of Form I-9.
Follow current document, timing, retention, and anti-discrimination rules.
Grant budgets & reporting · Grant finance term · U.S. specific — An organization's annual compensation measure used under specified sponsored-project rules.
In practice: The research administrator checks IBS when budgeting salary.
Award restrictions and institutional policy affect the allowable charge.
Grant budgets & reporting · Grant finance term · U.S. specific — A rate used to allocate eligible indirect costs to a defined base.
In practice: Finance applies the ICR to the approved cost base.
The same percentage applied to different bases produces different charges.
Service networks & sector organizations · Organization / network · U.S. specific — A standardized approach for coordinating incident management.
In practice: The nonprofit learns how ICS interfaces with emergency response partners.
Operational roles require appropriate training and authorization.
Grant budgets & reporting · Grant finance term · U.S. specific — Shared costs benefiting more than one activity that are allocated using an appropriate method.
In practice: The budget includes IDC for shared administration.
Allowability and the permitted rate base depend on applicable rules.
Nonprofit identity & tax status · Sector term · U.S. specific — An NGO whose work or organizational presence crosses national borders.
In practice: An INGO partners with local organizations abroad.
International activity does not by itself establish U.S. tax exemption.
Accounting & financial stewardship · Finance term · Common sector usage — A document setting investment objectives, responsibilities, and limits.
In practice: The board approves an IPS for reserve investments.
The policy should reflect liquidity needs, mission, and applicable restrictions.
Employee benefits & retirement · Benefit term · U.S. workplace context — A tax-favored personal retirement arrangement subject to federal rules.
In practice: An employee compares an IRA with an employer plan.
Eligibility, deductions, and distributions depend on the arrangement and circumstances.
Program evaluation & impact · Evaluation term · Common sector usage — A committee reviewing covered research involving human participants.
In practice: The research partner seeks an IRB determination before recruitment.
Not every program evaluation is human-subjects research; obtain appropriate review.
Tax filings & compliance · Tax term · U.S. specific — The principal body of federal tax statutes.
In practice: The policy cites IRC section 501(c)(3).
A statute, regulation, and informal explanation are different authorities.
Service networks & sector organizations · Agency or reference · U.S. specific — The federal agency administering federal tax law.
In practice: The nonprofit consults IRS guidance on exempt organizations.
State charity oversight is separate from IRS administration.
Service networks & sector organizations · Organization / network · U.S. specific — A sector organization bringing together nonprofits, foundations, and corporate giving programs.
In practice: The nonprofit consults IS resources on volunteering.
IS has many unrelated meanings; use the full organization name in ambiguous contexts.
Accounting & financial stewardship · Finance term · Common sector usage — A recorded accounting adjustment or transaction.
In practice: The accountant documents approval for a payroll allocation JE.
Keep supporting evidence and an appropriate review trail.
Program evaluation & impact · Evaluation term · Common sector usage — A selected measure used to track progress toward an important objective.
In practice: The program dashboard shows a KPI for service completion.
A useful KPI needs a defined numerator, denominator, and reporting period.
Food, health & family programs · Program term · U.S. specific — A federal program supporting eligible households' home-energy needs.
In practice: The nonprofit refers a household to LIHEAP.
Benefits and application procedures vary by administering jurisdiction.
Housing & community services · Program term · U.S. specific — A program-defined income classification used in housing and community development.
In practice: The CDBG project documents its LMI benefit.
Income definitions and documentation rules depend on the program.
Accounting & financial stewardship · Finance term · Common sector usage — A borrowing arrangement permitting draws within agreed terms and limits.
In practice: The board evaluates a LOC for short-term timing gaps.
A credit facility is debt, not grant revenue.
Fundraising & donor relations · Fundraising term · Common sector usage — A short introduction or proposal used to test a funder's interest.
In practice: The grant writer submits an LOI before a full proposal.
Some funders use LOI for Letter of Intent; follow their terminology.
Fundraising & donor relations · Fundraising term · Common sector usage — A letter expressing a planned action or intention, sometimes required before a full application.
In practice: The applicant submits an LOI by the stated deadline.
Read the funder's instructions; intent and inquiry are separate meanings.
Fundraising & donor relations · Fundraising term · Common sector usage — An estimate of the value of a donor relationship over a defined or expected lifespan.
In practice: The development team estimates donor LTV for planning.
Assumptions about retention, costs, and time horizon drive the estimate.
Fundraising & donor relations · Fundraising term · Common sector usage — A donor segment that gave last year but has not given in the current comparison period.
In practice: The team prepares a LYBUNT renewal appeal.
Define the reporting cutoff so partial-year comparisons are fair.
Program evaluation & impact · Evaluation term · Common sector usage — The ongoing tracking and systematic assessment of a program.
In practice: The grant budget includes resources for M&E.
Monitoring and evaluation have related but different purposes.
Accounting & financial stewardship · Finance term · Common sector usage — A functional expense category for overall organizational administration.
In practice: Finance allocates qualifying shared expenses to M&G.
Allocation should follow a reasonable, documented method.
Program evaluation & impact · Evaluation term · Common sector usage — An approach that uses monitoring and evaluation findings to inform improvement.
In practice: The nonprofit revises activities after a MEL review.
MEL terminology and framework details vary by funder.
Technology, privacy & access · Technology term · U.S. workplace context — Authentication using more than one distinct category of factor.
In practice: An HR administrator uses MFA when signing in.
Multiple steps using the same factor category are not necessarily multifactor.
Fundraising & donor relations · Fundraising term · Common sector usage — A fundraising role responsible for cultivating and stewarding significant donor relationships.
In practice: The MGO coordinates a donor visit.
Major-gift thresholds depend on the organization.
Board governance & leadership · Governance term · Common sector usage — A document describing an agreement between parties.
In practice: Partners sign an MOA covering program responsibilities.
Do not assume every MOA or MOU has the same legal effect.
Board governance & leadership · Governance term · Common sector usage — A document recording an understanding between collaborating parties.
In practice: Two nonprofits use an MOU to define referral responsibilities.
Its legal effect depends on content and applicable law, not just the title.
Giving vehicles & foundations · Giving term · U.S. specific — An investment selected to align an organization's portfolio with its mission.
In practice: A foundation evaluates mission alignment in an MRI portfolio.
MRI is a practice term; it is not synonymous with the statutory PRI category.
Grant budgets & reporting · Grant finance term · U.S. specific — A defined direct-cost base used in calculating certain indirect costs.
In practice: Finance separates excluded items before calculating MTDC.
Use the applicable regulation and award terms; MTDC is not the entire project budget.
Service networks & sector organizations · Organization / network · U.S. specific — An association of state officials responsible for charitable-organization oversight.
In practice: The fundraiser consults NASCO state resources.
State registration requirements must be checked with the relevant authority.
Service networks & sector organizations · Organization / network · U.S. specific — An AmeriCorps team-based service program.
In practice: A community project seeks support from an NCCC team.
Project eligibility and service arrangements follow AmeriCorps rules.
Service networks & sector organizations · Organization / network · U.S. specific — An Urban Institute resource for nonprofit-sector data and research.
In practice: The analyst uses NCCS resources to study nonprofit trends.
Dataset scope and dates matter when interpreting counts.
Federal grants & applications · Grant term · U.S. specific — An authorized extension of an award's time period without additional awarded funds.
In practice: The project requests an NCE to complete approved work.
Approval rules depend on the award; remaining funds do not automatically extend it.
Service networks & sector organizations · Organization / network · U.S. specific — A network and resource organization serving charitable nonprofits.
In practice: The board uses NCN governance resources.
NCN is a sector organization, not a government regulator.
Accounting & financial stewardship · Finance term · Common sector usage — Net assets subject to donor-imposed restrictions under nonprofit accounting.
In practice: The board separates NDR from amounts available for general operations.
The abbreviation is reporting shorthand, not a required FASB label.
Federal grants & applications · Grant term · U.S. specific — A term for specified entities carrying out federal awards under the relevant regulatory definition.
In practice: A legacy agreement describes the nonprofit as the NFE.
Newer materials may use recipient and subrecipient more directly.
Nonprofit identity & tax status · Sector term · U.S. specific — A common description for organizations that pursue missions rather than owner profit.
In practice: The auditor specializes in NFP financial statements.
NFP is also the terminology used in U.S. accounting guidance.
Nonprofit identity & tax status · Sector term · U.S. specific — An organization operating independently of government, often serving public or community aims.
In practice: An NGO coordinates community disaster assistance.
NGO describes organizational character, not a particular U.S. tax status.
Grant budgets & reporting · Grant finance term · U.S. specific — An agreement documenting an approved negotiated indirect cost rate and related terms.
In practice: The nonprofit attaches its NICRA to a grant budget.
The agreement's period, rate type, and allocation base matter.
Giving vehicles & foundations · Giving term · U.S. specific — A CRUT variant limiting payments by trust income and tracking certain shortfalls for potential later makeup.
In practice: The adviser explains a NIMCRUT's payout limits.
Makeup payments depend on trust terms and available qualifying income.
Service networks & sector organizations · Organization / network · U.S. specific — The national framework for coordinated incident management.
In practice: The disaster partner aligns training with NIMS.
NIMS includes more than the Incident Command System.
Federal grants & applications · Grant term · U.S. specific — The official award document identifying terms and funding for an award.
In practice: The grants manager reviews the NOA before starting work.
Capitalization varies across agencies.
Federal grants & applications · Grant term · U.S. specific — An announcement explaining a funding opportunity and its application requirements.
In practice: The grant writer checks eligibility in the NOFO.
The notice and amendments govern the specific competition.
Federal grants & applications · Grant term · U.S. specific — A notice expressing a planned application or other intended action.
In practice: The funder requests an NOI before the full application.
An NOI is not itself an award or commitment of funding.
Nonprofit identity & tax status · Sector term · U.S. specific — An organization organized for a purpose other than distributing profits to owners.
In practice: A community arts NPO reinvests its surplus in programs.
Nonprofit incorporation and federal tax exemption are separate concepts.
Food, health & family programs · Program term · U.S. specific — A federal program supporting lunches in participating schools and institutions.
In practice: The nonprofit school reviews NSLP participation requirements.
Program rules govern eligibility and meal requirements.
Tax identifiers & public records · Identifier / system · U.S. specific — A classification system describing nonprofit organization types and activities.
In practice: The researcher groups charities by NTEE code.
A code is a classification aid, not proof of current legal status.
Service networks & sector organizations · Organization / network · U.S. specific — A nonprofit community focused on technology use in the sector.
In practice: The operations team explores NTEN training.
NTEN is commonly used as the organization's name.
Service networks & sector organizations · Organization / network · U.S. specific — The national association supporting disaster-related voluntary-sector coordination.
In practice: The team consults NVOAD resources.
Commonly styled National VOAD.
Accounting & financial stewardship · Finance term · Common sector usage — Net assets not subject to donor-imposed restrictions.
In practice: The treasurer identifies board-designated reserves within NWR.
Board designations do not create donor restrictions; abbreviations vary.
Program evaluation & impact · Evaluation term · Common sector usage — A goal-setting approach pairing objectives with measurable results.
In practice: The team sets an OKR for improving participant follow-up.
This is a management approach, not a mandated grant-reporting format.
Service networks & sector organizations · Agency or reference · U.S. specific — The federal office issuing government-wide budget and management guidance.
In practice: The grant manager reviews OMB's Uniform Guidance framework.
Agency implementation and award-specific requirements also matter.
Service networks & sector organizations · Organization / network · U.S. specific — The federal agency responsible for the Combined Federal Campaign.
In practice: The charity consults OPM's CFC guidance.
CFC participation follows separate program rules.
People, payroll & volunteering · Agency or reference · U.S. workplace context — The federal agency responsible for occupational safety and health standards and enforcement.
In practice: HR coordinates required safety records with the safety team.
Approved state plans may administer applicable workplace requirements.
Fundraising & donor relations · Fundraising term · Common sector usage — Fundraising in which supporters solicit contributions from their own networks.
In practice: Volunteers create P2P pages for a community walk.
P2P has other meanings outside fundraising.
Grant budgets & reporting · Grant finance term · U.S. specific — A record used in some systems to document employee activity across cost objectives.
In practice: A nonprofit uses PAR records as part of its labor-cost documentation.
This label is not a universal current federal form requirement; records must meet applicable standards.
Nonprofit identity & tax status · Sector term · U.S. specific — A 501(c)(3) organization classified outside the private-foundation category under applicable rules.
In practice: The grant application asks whether the applicant is a PC.
PC is sector shorthand; verify the determination letter and current classification.
Technology, privacy & access · Technology term · Common sector usage — A security standard for entities storing, processing, or transmitting cardholder data, and relevant service providers.
In practice: The nonprofit reviews PCI DSS responsibilities with its payment provider.
Outsourcing payments does not automatically eliminate all merchant responsibilities.
Tax identifiers & public records · Identifier / system · U.S. specific — Candid's taxonomy for describing philanthropic activities and populations.
In practice: The researcher filters grants using PCS subjects.
PCS and NTEE overlap but are not interchangeable.
Federal grants & applications · Grant term · U.S. specific — The person directing a funded project or program.
In practice: The PD signs off on the narrative progress report.
The project director is not automatically the authorized application submitter.
Program evaluation & impact · Evaluation term · Common sector usage — A cycle for testing and learning from changes.
In practice: A clinic tests a reminder process through PDSA cycles.
Small tests should inform the next iteration.
Nonprofit identity & tax status · Sector term · U.S. specific — A 501(c)(3) organization classified as a private foundation rather than a public charity.
In practice: A family PF makes grants to local public charities.
Operating and nonoperating foundations face different requirements.
Technology, privacy & access · Technology term · Common sector usage — Individually identifiable health information protected under applicable HIPAA rules.
In practice: The covered provider limits access to PHI.
PHI and ordinary donor records are not interchangeable categories.
Federal grants & applications · Grant term · U.S. specific — The individual responsible for directing a research project under applicable award rules.
In practice: The PI coordinates project performance and reporting.
Titles and authorized responsibilities vary across funders.
Giving vehicles & foundations · Giving term · U.S. specific — A charitable giving arrangement pooling gifts and providing income interests to beneficiaries.
In practice: The donor asks whether the charity operates a PIF.
A PIF is distinct from a donor-advised fund.
Technology, privacy & access · Technology term · U.S. workplace context — Information that can identify or be linked to a person in a given context.
In practice: HR limits access to files containing PII.
Applicable definitions and protection requirements vary by law and system.
Housing & community services · Program term · U.S. specific — An estimate of sheltered and unsheltered homelessness on a designated night.
In practice: The CoC trains volunteers for the PIT count.
A one-night count is not a complete annual count of everyone experiencing homelessness.
Housing & community services · Program term · U.S. specific — A state or local government participating in the HOME program.
In practice: The nonprofit applies to its HOME PJ.
PJ in this context identifies the government recipient.
Grant budgets & reporting · Grant finance term · U.S. specific — The HHS-operated system used to manage payments for participating awards.
In practice: Finance reconciles a PMS drawdown.
Payment-system records and accounting records should be reconciled.
Accounting & financial stewardship · Finance term · Common sector usage — A document authorizing a specified purchase from a supplier.
In practice: The program manager obtains a PO before ordering supplies.
An organization's approval rules determine who may issue a PO.
Nonprofit identity & tax status · Sector term · U.S. specific — A private foundation meeting tests tied to directly conducting charitable activities.
In practice: A POF operates its own museum program.
Direct activity alone does not establish this classification.
Federal grants & applications · Grant term · U.S. specific — The time interval in which an award's authorized performance occurs.
In practice: The grant manager checks the POP before charging project costs.
Budget periods and liquidation or closeout periods are distinct concepts.
Grant budgets & reporting · Grant finance term · U.S. specific — A report on progress toward an award's activities, outputs, or objectives.
In practice: The PD submits a PPR describing milestones.
Form, frequency, and content are award-specific.
Giving vehicles & foundations · Giving term · U.S. specific — A private-foundation investment primarily advancing exempt purposes and meeting statutory criteria.
In practice: A foundation considers a below-market charitable loan as a PRI.
Financial return is not the primary purpose; specific legal tests apply.
Housing & community services · Program term · U.S. specific — Housing combined with supportive services for eligible people with disabilities and homelessness-related needs.
In practice: The agency partners with a PSH provider.
Specific definitions and eligibility depend on the program.
People, payroll & volunteering · Workforce term · U.S. workplace context — A federal student-loan forgiveness program tied to qualifying employment, loans, and payment requirements.
In practice: An employee checks PSLF employer eligibility using official tools.
Working for a nonprofit alone does not establish that every PSLF requirement is met.
People, payroll & volunteering · Workforce term · U.S. workplace context — A work schedule below the employer's or applicable rule's full-time definition.
In practice: The nonprofit budgets two PT program positions.
Definitions differ across benefits, statutes, and workplace policies.
Federal grants & applications · Grant term · U.S. specific — An entity issuing a subaward to a subrecipient to carry out part of a federal award.
In practice: A state agency acts as the PTE for a nonprofit's subaward.
The substance of a relationship determines whether it is a subaward or procurement.
People, payroll & volunteering · HR practice · U.S. workplace context — Employer-provided paid leave that may combine or cover specified absence reasons.
In practice: An employee requests PTO for a planned vacation.
PTO pay and legal leave protection are separate questions.
Giving vehicles & foundations · Giving term · U.S. specific — An eligible direct IRA distribution to a qualifying charity under federal tax rules.
In practice: A donor asks the IRA custodian to arrange a QCD.
Eligibility, annual limits, and excluded recipients must be checked; DAF contributions generally do not qualify.
Program evaluation & impact · Evaluation term · Common sector usage — An evaluation design estimating effects without full random assignment.
In practice: The evaluator uses a matched comparison in a QED.
Interpretation depends on assumptions and the strength of the comparison.
Program evaluation & impact · Evaluation term · Common sector usage — A systematic process for improving service delivery and performance.
In practice: The program uses QI to reduce referral delays.
Improvement work should track whether changes produce the intended result.
Tax filings & compliance · Tax term · U.S. specific — A payment partly made as a donation and partly in exchange for goods or services.
In practice: A gala ticket includes a QPQ contribution component.
The value of benefits received affects the charitable portion; disclosure rules may apply.
Board governance & leadership · Governance term · Common sector usage — A matrix assigning different kinds of responsibility to participants.
In practice: The project team creates a RACI chart for a grant launch.
This is a management convention, not a nonprofit legal requirement.
Program evaluation & impact · Evaluation term · Common sector usage — A study assigning participants or units to groups using randomization.
In practice: Researchers use an RCT to evaluate an intervention.
Randomization alone does not resolve every validity or ethical issue.
Program evaluation & impact · Evaluation term · Common sector usage — A framework for examining the impact and implementation of interventions.
In practice: The evaluator organizes findings using RE-AIM.
The dimensions address more than whether a program worked for participants.
Federal grants & applications · Grant term · U.S. specific — An invitation to submit applications under a defined funding initiative.
In practice: The nonprofit checks the RFA's selection criteria.
RFA and RFP are not universally interchangeable.
Fundraising & donor relations · Fundraising term · Common sector usage — A donor segmentation approach using when, how often, and how much someone gives.
In practice: The analyst uses RFM to plan stewardship segments.
Scores depend on locally chosen windows and cutoffs.
Federal grants & applications · Grant term · U.S. specific — A solicitation asking applicants or vendors to propose a project or service.
In practice: A foundation issues an RFP for community projects.
In procurement, RFP may mean a vendor solicitation rather than a grant.
Federal grants & applications · Grant term · U.S. specific — A solicitation focused on a provider's experience and qualifications.
In practice: The nonprofit issues an RFQ for a project consultant.
Read the solicitation: RFQ can instead mean Request for Quotation.
Federal grants & applications · Grant term · U.S. specific — A solicitation seeking pricing and terms for specified goods or services.
In practice: Purchasing requests an RFQ for standard equipment.
Quotation and qualifications are separate meanings.
Giving vehicles & foundations · Giving term · U.S. specific — A minimum retirement-account distribution required under applicable rules.
In practice: A donor discusses how a QCD may interact with an RMD.
An eligible QCD can count toward an RMD; requirements differ by account and individual.
Fundraising & donor relations · Fundraising term · Common sector usage — A return measure comparing net gain with the investment or cost base.
In practice: The team states its formula before reporting campaign ROI.
Fundraising reports sometimes use gross return instead; label the calculation.
Grant budgets & reporting · Grant finance term · U.S. specific — A standardized progress report used for research awards by participating agencies.
In practice: The PI prepares an RPPR for the annual reporting cycle.
Agency-specific instructions control required components.
Housing & community services · Program term · U.S. specific — An approach helping people move into permanent housing through tailored assistance.
In practice: A provider combines housing identification and short-term help in RRH.
Program eligibility and allowable assistance depend on the funding source.
Service networks & sector organizations · Organization / network · U.S. specific — The statutory name associated with AmeriCorps Seniors RSVP.
In practice: An organization partners with a local RSVP project.
RSVP here names a service program, not an event attendance reply.
Technology, privacy & access · Technology term · U.S. workplace context — A software delivery model in which a provider hosts an application for customers.
In practice: HR uses a SaaS platform through a browser.
Hosting does not eliminate the customer's access and data-management responsibilities.
Federal grants & applications · Grant term · U.S. specific — The federal system used for entity registration and other award-related records.
In practice: The nonprofit renews its SAM registration.
SAM.gov registration is free; verify the official domain.
Food, health & family programs · Program term · U.S. specific — The federal agency focused on substance use and mental health services.
In practice: The nonprofit searches SAMHSA funding opportunities.
The agency's full name is its official name, not a preferred description of people served.
Accounting & financial stewardship · Finance term · Common sector usage — A statement explaining cash changes from operating, investing, and financing activities.
In practice: The CFO compares the SCF with the operating result.
An accounting surplus does not necessarily mean cash increased.
Service networks & sector organizations · Organization / network · U.S. specific — An AmeriCorps Seniors program supporting adults through eligible volunteer companions.
In practice: The provider partners with an SCP sponsor.
Companion service does not automatically include licensed clinical care.
Grant budgets & reporting · Grant finance term · U.S. specific — A schedule reporting federal award expenditures for single-audit purposes.
In practice: The accountant reconciles the SEFA with grant records.
SEFA reports expenditures, not simply grant cash received.
Employee benefits & retirement · Benefit term · U.S. workplace context — An enrollment opportunity available after a qualifying circumstance outside standard enrollment.
In practice: An employee asks about a SEP following a coverage loss.
Health-plan SEP rules differ from SEP retirement-plan rules.
Employee benefits & retirement · Benefit term · U.S. workplace context — An employer retirement arrangement using individual retirement accounts under SEP rules.
In practice: A small business evaluates a SEP retirement plan.
This meaning differs from a health-plan special enrollment period.
Grant budgets & reporting · Form designation · U.S. specific — A standard cover form used in many federal assistance applications.
In practice: The applicant checks the entity name on SF-424.
Use the version required by the funding opportunity.
Grant budgets & reporting · Form designation · U.S. specific — A standard federal application budget form for applicable non-construction programs.
In practice: The grant writer reconciles SF-424A with the budget narrative.
Required forms depend on the application package.
Grant budgets & reporting · Form designation · U.S. specific — A standard form for reporting federal award financial information.
In practice: Finance completes SF-425 using reconciled award records.
Check agency deadlines and reporting instructions.
Accounting & financial stewardship · Finance term · Common sector usage — A presentation organizing expenses by function and nature.
In practice: The SFE separates program services, management, and fundraising.
Financial-statement presentation and Form 990 reporting are related but distinct.
Food, health & family programs · Program term · U.S. specific — A federal program supporting meals for children during qualifying summer periods.
In practice: A nonprofit becomes a summer meal site through SFSP.
Sponsorship and site requirements apply.
Employee benefits & retirement · Benefit term · U.S. workplace context — A retirement-plan arrangement for eligible employers under specified federal rules.
In practice: An eligible employer evaluates a SIMPLE IRA plan.
SIMPLE is a statutory plan label with specific conditions.
Program evaluation & impact · Evaluation term · Common sector usage — A common checklist for writing clear objectives.
In practice: The grant writer makes each program objective SMART.
Variants use different words for A and R; agree on the intended version.
Food, health & family programs · Program term · U.S. specific — The federal nutrition assistance program administered with states.
In practice: The nonprofit helps eligible households navigate SNAP applications.
The nonprofit does not determine eligibility unless authorized under program arrangements.
Nonprofit identity & tax status · Sector term · U.S. specific — A charity qualifying under section 509(a)(3) through its relationship with supported public charities.
In practice: A grant reviewer checks the SO type and supported organizations.
Types I, II, and III have different requirements; SO also has other uses.
Accounting & financial stewardship · Finance term · Common sector usage — A nonprofit financial statement describing revenues, expenses, and changes in net assets.
In practice: The treasurer explains the SOA to new board members.
SOA is common shorthand; report titles can vary.
Accounting & financial stewardship · Finance term · Common sector usage — A statement of assets, liabilities, and net assets at a specified date.
In practice: The board reviews liquidity on the SOFP.
This is a point-in-time statement, often called a balance sheet.
Board governance & leadership · Governance term · Common sector usage — A written procedure for performing a recurring activity.
In practice: The team follows an SOP for gift processing.
An SOP should name owners, approvals, and review dates.
Service networks & sector organizations · Organization / network · U.S. specific — A state office that may administer entity filings or charitable registration.
In practice: The nonprofit checks its SOS filing obligations.
The responsible office varies by state and filing type.
Federal grants & applications · Grant term · U.S. specific — The description of activities, deliverables, and responsibilities for a project or agreement.
In practice: The grant manager aligns the budget with the SOW.
Some documents expand SOW as Statement of Work; read the agreement.
Program evaluation & impact · Evaluation term · Common sector usage — An approach to relating the value of social outcomes to invested resources.
In practice: The evaluator explains assumptions behind an SROI estimate.
Valuation choices and attribution assumptions strongly affect results.
Technology, privacy & access · Technology term · U.S. workplace context — An authentication arrangement allowing access to multiple services through a shared sign-in process.
In practice: Employees use SSO to access the HR portal.
SSO and multifactor authentication serve different purposes.
People, payroll & volunteering · Payroll term · U.S. workplace context — Common payroll shorthand for state unemployment tax requirements.
In practice: Payroll checks the employer's SUTA rate notice.
Common shorthand for state unemployment taxation. Nonprofit coverage, exemptions, and reimbursement options vary by state.
Fundraising & donor relations · Fundraising term · Common sector usage — A donor segment that gave in a prior year but not in the current comparison period.
In practice: The fundraiser designs a SYBUNT reactivation campaign.
Some systems exclude last-year donors; document the segment definition.
People, payroll & volunteering · Workforce term · U.S. workplace context — Processes for recording work time, attendance, and related absences.
In practice: The nonprofit uses T&A records to support payroll and project allocations.
A time record alone does not settle every grant-cost allowability question.
Federal grants & applications · Grant term · U.S. specific — Specialized help that builds knowledge or capacity for program delivery or compliance.
In practice: The nonprofit requests TA on grant reporting.
TA is support, not necessarily a cash grant.
Food, health & family programs · Program term · U.S. specific — A federal block grant supporting state and tribal assistance and related services.
In practice: A nonprofit provides services under a TANF-funded agreement.
Local rules and contracts determine the organization's role.
Grant budgets & reporting · Grant finance term · U.S. specific — The sum of costs directly attributable to a project under the stated accounting approach.
In practice: The grant budget totals salaries, supplies, and other TDC.
TDC and MTDC can differ materially.
Food, health & family programs · Program term · U.S. specific — A federal program supporting emergency food assistance through eligible organizations.
In practice: The food bank distributes TEFAP foods.
Program administration and participation requirements must be checked.
Tax identifiers & public records · Identifier / system · U.S. specific — The IRS service for researching certain exempt-organization records.
In practice: A donor checks TEOS before finalizing a grant.
A missing search result does not alone settle every eligibility question.
Tax identifiers & public records · Identifier / system · U.S. specific — An umbrella term for numbers used in federal tax administration.
In practice: The vendor provides its appropriate TIN on Form W-9.
An EIN is one type of TIN.
Program evaluation & impact · Evaluation term · Common sector usage — An explanation of how and why activities are expected to produce desired changes.
In practice: The team maps assumptions in its ToC.
A theory of change makes causal assumptions explicit.
Tax filings & compliance · Tax term · U.S. specific — Income from a regularly carried-on trade or business not substantially related to an exempt purpose, subject to exceptions.
In practice: The controller reviews advertising revenue for possible UBI.
Using proceeds for the mission does not alone make the business related.
Tax filings & compliance · Tax term · U.S. specific — The tax that may apply to an exempt organization's unrelated business income.
In practice: A charity asks its adviser to review possible UBIT.
Exempt status does not make every revenue stream tax-free.
Tax filings & compliance · Tax term · U.S. specific — The taxable income measure used to compute unrelated business income tax.
In practice: Finance calculates UBTI before preparing Form 990-T.
Income and the tax on that income are different concepts.
Tax filings & compliance · Tax term · U.S. specific — Income that may enter the unrelated-business calculation because of acquisition indebtedness.
In practice: The foundation reviews UDFI associated with an investment.
Debt-financed property rules contain definitions and exceptions.
Federal grants & applications · Grant term · U.S. specific — The entity identifier used in federal award systems and assigned through SAM.gov.
In practice: The nonprofit confirms its UEI before applying.
Obtaining a UEI alone is different from completing an active registration.
Grant budgets & reporting · Grant finance term · U.S. specific — Common shorthand for the federal award rules in 2 CFR Part 200.
In practice: The nonprofit reviews UG cost requirements for an award.
The applicable version and agency implementation depend on the award.
Accounting & financial stewardship · Finance term · Common sector usage — A model law addressing management and expenditure of institutional funds.
In practice: The board reviews its state's UPMIFA provisions for an endowment.
State enactments and donor restrictions must be checked.
Service networks & sector organizations · Agency or reference · U.S. specific — The federal department administering agriculture and major nutrition programs.
In practice: The food bank works with USDA nutrition-assistance resources.
USDA programs have separate eligibility and administrative requirements.
Service networks & sector organizations · Organization / network · U.S. specific — The name behind the AmeriCorps VISTA service program.
In practice: A nonprofit explores hosting an AmeriCorps VISTA member.
Service members are subject to program-specific rules and are not simply unpaid employees.
People, payroll & volunteering · Workforce term · U.S. workplace context — A system used to organize volunteer records, roles, schedules, and communications.
In practice: The coordinator tracks orientation completion in the VMS.
Volunteer systems and employee payroll systems serve different purposes.
Service networks & sector organizations · Organization / network · U.S. specific — A network coordinating voluntary organizations involved in disasters.
In practice: The nonprofit joins its state VOAD coordination efforts.
Membership and coordination roles vary by network.
People, payroll & volunteering · Form designation · U.S. workplace context — The IRS form used to report employee wages and specified taxes.
In practice: An employee uses Form W-2 when preparing a tax return.
W-2 is a form designation, not an acronym.
People, payroll & volunteering · Form designation · U.S. workplace context — The IRS form employees use to provide federal income-tax withholding information.
In practice: A new employee completes Form W-4.
Form W-4 does not set every payroll tax or state withholding amount.
People, payroll & volunteering · Form designation · U.S. workplace context — The IRS form used to request a payee's taxpayer identification and certifications.
In practice: Accounts payable requests a W-9 from a vendor.
Receiving a W-9 does not decide worker classification.
Technology, privacy & access · Technology term · Common sector usage — W3C recommendations for making web content more accessible.
In practice: The nonprofit reviews donation-form accessibility against WCAG.
Conformance evaluation requires more than an automated scan.
Food, health & family programs · Program term · U.S. specific — A program providing specified nutrition support for eligible participants.
In practice: A community organization refers families to WIC.
Eligibility and services follow program rules.
Accounting & financial stewardship · Finance term · Common sector usage — The period from a defined year's beginning through the report date.
In practice: The dashboard compares YTD giving with the prior year.
Always specify the year basis and cutoff date.
Clear up the distinctions that often get lost in nonprofit shorthand.
Nonprofit describes an organizational structure or purpose. Federal exemption requires the applicable tax status. An EIN identifies an entity and does not prove exemption.
UBI identifies the income concept. UBTI is the taxable measure after applicable rules. UBIT is the tax. Form 990-T is the relevant return for covered taxes.
A DAF is held and controlled by a sponsoring charity, with donor advisory privileges. A private foundation is a separate entity or trust with its own obligations.
An EIN identifies a taxpayer. A UEI identifies an entity in federal award systems. An ALN identifies an assistance program, while a FAIN identifies an award.
TDC totals direct costs. Indirect costs are allocated using an appropriate base. MTDC is a specifically defined base with exclusions; a NICRA sets negotiated rate terms.
Board governance uses COI for Conflict of Interest. Event venues and contracts often use it for Certificate of Insurance. Check the surrounding document.
A Letter of Inquiry tests interest in a proposal. A Letter of Intent signals a planned application or action. Funders determine the requested content and process.
A PRI must satisfy specific tax-law tests for program-related investments. MRI describes mission alignment in an investment portfolio and does not automatically qualify as a PRI.
LYBUNT refers to last-year donors who have not given in the current period. SYBUNT covers prior-year donors more broadly. Define dates and overlap before comparing lists.
A Cost Allocation Plan distributes shared costs. A Corrective Action Plan responds to findings or deficiencies. Grant and audit documents may contain both.
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Disclaimer: The TimeTrex USA Non-Profit Organizations Acronym Database is provided for general information and educational use only and does not constitute legal, tax, accounting, fundraising-registration, or grant advice. Acronyms and search or decoding results may vary by organization, tax classification, funding source, and jurisdiction. TimeTrex does not guarantee the accuracy, completeness, or currency of the information. Definitions and examples do not verify tax-exempt status, donation deductibility, grant eligibility, allowable costs, or filing obligations. Confirm terminology against current agency guidance, governing documents, award terms, and applicable federal and state requirements, and consult qualified professionals before making compliance or funding decisions. References and external links do not imply endorsement.
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