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Glossary Topic: Financial and Legal Fundraising Terms
Expendable Fund
Charitable Solicitation Registration
Fiscal Year
Operating Reserve
Accountability
GAAP
Overhead Costs
Analysis
indicia
Social Return on Investment (SROI)
Audit
Intestate
Special Purpose Entity (SPE)
Book Value
Life Income Pooled Trusts
Unrelated Business Income (UBI)
Budget
Operating Support
Unrestricted Funds
Capital Gains Tax
Restricted Fund
Annual Percentage Rate (APR)
Cash Flow
Endowment Management
Earned Income
Charitable Deduction
Gift Acceptance Policy
Fundraising Database
Company-sponsored foundation
Tax-Exempt Status
Crediting Period
501(c)(3)
Discretionary Funds
Annual Budget
electronic funds transfer (EFT)
Capital Asset
Endowment
Capital Expenditure
endowment (pure)
Charitable Lead Trust (CLT)
