Above the Fold

A newspaper term meaning all text and images above the fold in the middle of the paper – the term now applies to Web sites, meaning the text and images visible on the initial screen, before the user scrolls down to read all of the information.

Access Point

This can be software or a hardware device that serves as a communication hub for wireless devices to connect to in order to gain access to a wired Local Area Network (LAN). Access Points (APs) also provide increased wireless security and extends the physical range of service a wireless user has access to.


    Easy to approach, enter, operate, participate in, or use safely, independently, and with dignity by a person with a disability.

    Accidental Sample

    This sampling technique makes no attempt to achieve representativeness, but chooses subjects based on convenience and accessibility.

    Accordion Insert

    An ad inserted in a magazine, folded with an accordion-style fold.


    The responsibility to justify money spent, decisions made, and activities performed by an individual or an organization.

      Accounting “Books”

      A compilation of financial and business records in ledgers.

      Accounting Policy

      A predetermined policy dictating the appropriate account management of all contributions received.

      Accounting Procedure(s)

      Procedures established to assure that all contributions are properly accounted for, managed, and disbursed in accordance with the approved accounting policy.

      Accounts Payable

      Money that is owed to another organization for a service, but is still pending payment.

      Accounts Payable on Death (POD)

      The charity can be named beneficiary of a bank account, bond, or other security, provided state laws allow.

        Accounts Receivable

        Office procedure to control collections on pledges, including files reflecting balances due on pledges, terms of payments , records & dates of payments made.


        Credentials awarded by an accrediting body that certify compliance with established standards of quality.

        Accrual Basis

        Method of keeping track of a ledger that involves recording when money is earned opposed to when it is received.

        Accrual Basis Accounting

        Calls for recording revenue in the period in which it is earned and recording expenses in the period in which they are incurred. Once elected, organizations must continue to use this accounting basis.


          The extent to which an evaluation is truthful or valid in what it says about a program, project, or material.


          Written expression of gratitude for gift or service.

          Acknowledgment Letter

          A letter sent by an organization to the donor expressing appreciation for a gift and identifying the use that will be made of the gift. An acknowledgement letter may be a form letter, but it is usually personalized.


            Purchasing another organization in order to acquire its market strength.

            Acquisition Indebtedness

            Debt incurred by a tax-exempt organization for the purpose of, or in connection with, acquiring assets. The result of acquisition indebtedness is to cause some or all of the income from the acquired assets to become unrelated business taxable income.

            Acquisition Mailing

            A mailing to prospects with efforts to acquire new members or donors.


              Created by Adobe, Acrobat is a cross-platform software program that decodes, reads, and converts documents in a format called PDF (Portable Document Format).


                Legislation that has passed both chambers of Congress in identical form, been signed into law by the President, or passed over a veto, thus becoming law.


                  (1) The consideration of any motion made on a bill, resolution, or other legislative matter. (2) The ultimate goal of every aspect of a marketing plan – to direct the customers and potential customers on how to act (buying tickets, signing up for a class, becoming a subscriber, etc).

                    Action Alert(s)

                    A message to supporters or stakeholders calling on them to take action to influence public policy. Typically, action alerts are in reference to a timely issue, where prompt action is needed in order to affect upcoming decisions.

                      Action Cards

                      A mail-order device in which a set of postcards with order forms and return addresses for a variety of products and companies is wrapped in plastic and sent to demographically and/or psychographically selected potential customers.

                        Action Forum

                        The large-gr0up meeting at the end of a round of study circles designed to pool the action ideas from each individual group.

                          Action Plan

                          Deciding who is going to do what, by when and in what order for the organization to reach its strategic goals. The design and implementation of action planning depends on the nature and needs of the organization. An action plan includes a schedule with deadlines for significant actions.

                            Action Research

                            A research methodolgy which involves elements of active involvement as well as some elements of traditional research. In this design, the researcher is involved in the program or process being researched and uses feedback from the research for improvement.

                              Active Listening

                              A way of participating in a conversation that focuses on listening, not talking. It confirms understanding of both the content of the message and the emotions and feelings underlying the message to ensure that understanding is accurate.


                                Customers who have made a recent purchase or who have a subscription or membership that has not expired.


                                A set of technologies created used to enable interactive content on Web sites.


                                1)An intentional action to bring about social or political change. These actions occur in support of, or opposition to, one side of a controversial argument. 2)An action taken to achieve a specific goal.

                                  Activity-based Costing (ABC) System

                                  A cost system that first traces costs to activities and then traces costs from activities to products.

                                    Actual Data

                                    Unadjusted data that is collected about a specific individual or transaction.

                                    Ad Banner

                                    An advertisement on a Web page, it provides a link to another Web site or buffer page.

                                    Ad Click

                                    Action of an internet user clicking on an advertisement to get more information.

                                    Ad Click Rate

                                    Ratio of ad clicks to ad views.

                                    Ad Copy

                                    The printed text or spoken words in an advertisement.

                                      Ad Hoc

                                      A solution that has been tailored to a specific purpose or need. Ad hoc decisions are made on a need to have basis and are often temporary solutions.

                                      Ad Hoc Committee

                                      1)A committee that is set up for a particular purpose. 2)Legislative committees appointed for special, temporary purposes, such as to investigate a subject before the government prepares legislation on it.

                                      Ad hoc Committee

                                      Committee established to address a specific project, usually with an end date, i.e. a task and time specific work group.

                                      Ad Rotation

                                      The rotation of online ads from a master list; usually handled by software administered by a broker or server facility.

                                      Ad Space

                                      An area on a website or print medium that is reserved for purchased advertising.

                                      Ad View(s)

                                      Display of an advertisement on a Web page.

                                      Adaptive Capacity

                                      The ability of the organization to adapt to changing conditions to realize improved results. Some elements of adaptive capacity include an external focus; interdependent relationships and networks; and, inquisitiveness and innovation.

                                        Added Value

                                        The value that is added to a product or a service as a result of a particular process.


                                        Extras that increase the value of a product. This could include such things as post-show lectures or complimentary dinner reservations.

                                        Address Correction

                                        A fee-based service provided by the United States Postal Service that returns undeliverable mail with a correct address.


                                        A motion to adjourn in the Senate (or a committee) ends that day’s session.

                                        Adjourn for More than Three Days

                                        Under the Constitution, neither chamber may adjourn for more than three days without the approval of the other. Such approval is obtained in a concurrent resolution approved by both chambers.

                                        Adjournment Sine Die

                                        1)Final adjournment of annual or two-year session of Congress; without fixing a definite day for reconvening. Both houses must agree to a concurrent resolution for either house to adjourn for more than three days. 2)Literally “adjournment without a day”

                                        Adjournment to a Day and Time Certain

                                        Adjournment under a motion or resolution that fixes the next time of meeting for one or both houses.

                                        Adjusted Gross Income

                                        Income from salary and wages, investments, and capital gains.


                                        1)The management and settlement of the estate of an intestate (a person who dies without a valid will) performed by the court through the appointment of an administrator. It involves collection of the decedent’s assets, payment of debts and claims against the estate, payment of estate taxes and distribution of the remainder of the estate. If there is a will that names an executor, that person manages the settlement of the estate. 2)The act or process of administering, especially the management of a government or large institution. 3)Management of a business, institution, public affairs, government, etc.

                                          Administrative Systems

                                          Internal office and accounting functions that support the work of a company.

                                            Adoption Assistance

                                            A type of employee benefit that generally includes a financial reimbursement, in addition to leave time, adoption support services, worksite seminars, and employee information materials.

                                            Advance Gifts

                                            Gifts made/solicited in advance of the formal public beginning of an intensive campaign to ensure a level of giving equal to the requirements of the campaign dollar objective.

                                            Advanced Pay

                                            Receiving compensation before the provision of goods and/or services.

                                              Adversarial Approach

                                              Sees the other party or parties in a conflict as an enemy to be defeated. It typically leads to competitive confrontation strategies for approaching the conflict situation.


                                                Adversaries are people who oppose each other in a conflict. They are also called opponents, parties, or disputants.


                                                The paid promotion of goods or services with the intent to cause a desired action or a purchase.

                                                Advertising Agencies

                                                Organizations specializing in the creation of advertisements.

                                                Advertising Elasticity

                                                The relationship between a change in advertising budget and the resulting change in product sales.

                                                Advertising Media

                                                The various means by which advertisements can be communicated to the public though images, the written or spoken word, and/or music through national, regional or local channels.

                                                Advertising Plan

                                                An explicit outline of what goals an advertising campaign should achieve, how to accomplish those goals, and how to determine whether or not the campaign was successful in obtaining those goals.


                                                An advertisement in a print publication that has the appearance of a news article or editorial.


                                                A paid advertisement that presents information in an editorial format, often with large amounts of text, rather than large photos typically used for display ads.

                                                Advice and Consent

                                                Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.

                                                Advised Fund

                                                A fund held by a community foundation where the donor, or designees, may recommend eligible charitable recipients for grants from the fund. The community foundation’s governing body must be free to accept or reject the recommendations. This is a flexible fund for donors wishing to remain involved in the grantmaking process.

                                                Advisory Committee

                                                A group of influential and diverse individuals whose association with a program is calculated to lend luster, and implies endorsement of the program’s goals and objectives.


                                                  1)The act or process of defending or maintaining a cause or proposal. An organization may have advocacy as its mission (or part of its mission) to increase public awareness of a particular issue or set of issues. 2)The act of working toward a goal or defending a cause.

                                                    Advocacy Alliance

                                                    A partnership in which nonprofit organizations work together with companies to alter their operations, promote changes in public policies, support self-regulation, and promote high ethical standards.

                                                    Advocacy Group(s)

                                                    1)An interest group doing advocacy. 2)Those determined to encourage or prevent changes in public policy without trying to be elected.

                                                      Advocacy Plan

                                                      A plan that identifies goals and objectives for advocacy, to ensure they are inline with the organization’s mission and vision and to give the organization a guide for their future advocacy efforts.

                                                        Affected Class

                                                        Those groups of persons, protected by anti-discrimination laws, who because of past discrimination, may continue to suffer the effects of such discrimination. Affected class status may be determined by statistical analysis and/or court decision.

                                                        Affected Population

                                                        The consumers of a program and the staff of that program.

                                                          Affiliate Funds

                                                          The foundation includes local community funds or affiliates within its service area. These smaller community foundations develop donors for community projects and activities in their region of the community. Assets compiled by the affiliates are managed by the foundation and counted as foundation assets. Foundation staff provide administrative and financial support as well as training to affiliate members.

                                                          Affiliate Marketing

                                                          A system of advertising in which a site agrees to feature buttons from another site, and gets a percentage of any sales generated by the links from its site. It can also be applied to situations in which an advertiser may be looking for marketing information, rather than a cash sale.


                                                          1)Business concerns, organizations, or individuals that control each other or that are controlled by a third party. Control may include shared management or ownership; common use of facilities, equipment, and employees; or family interest. 2)An affiliate is an entity with a relationship with a peer or a larger entity.


                                                          A close connection or association with another entity, usually as a subordinate.

                                                            Affinity Card

                                                            A credit card cosponsored by a nonprofit agency and a financial for-profit company. The cause represented receives support, and the bank or card company gets exposure and business.

                                                            Affirmative Action

                                                            Any action intended to correct effects of past discrimination, to eliminate present discrimination, or to prevent discrimination in the future.

                                                              Affirmative Action Group(s)

                                                              Those persons identified by the federal and state laws to be specifically protected from employment discrimination.

                                                                Affirmative Action Plan

                                                                A statement of goals, timetables, and programs indicating how the employer plans to move the current status to parity. Also, a document required of government contractors under the regulations of the Office of Federal Contract Compliance Programs (OFCCP). The employer is obliged to compare the internal distribution of minorities and females to their incidence in the external labor market and to determine whether or not the employer is at parity with the external labor market.

                                                                  Affirmative Disclosure

                                                                  A disclosure of information in an advertisement, required by the Federal Trade Commission or other authority that may not be desired by the advertiser. This information frequently admits to some limitation in the product or the offer made in the advertisement.

                                                                    After Tax Income

                                                                    Also known as Income After Taxes for the most recent quarter, this is the money remaining after all expenses and taxes have been paid, but before any adjustments have been made.

                                                                    After-only Design(s)

                                                                    One-shot studies; evaluation designs involving only measures taken after the program has been completed.

                                                                      Age Discrimination and Employment Act of 1967 (ADEA)

                                                                      Specifies it is unlawful for an employer to fail or refuse to hire or to discharge an individual or otherwise discriminate against an individual with respect to compensation, terms, conditions, or privileges of employment, because of an individual’s age.


                                                                      Discrimination against people based on their age, usually directed against older people or teenagers.

                                                                        Agency Commission

                                                                        The agency’s fee for designing and placing advertisements; in many cases a negotiable amount, and may be based on some measure of the campaign’s success.

                                                                        Agency Endowment

                                                                        A fund established within a community foundation or other public foundation) by a nonprofit organization for its own benefit. The foundation annually distributes a percentage of the proceeds to the nonprofit. Although the community foundation holds and technically owns the endowment, SFAS 136 requires that the nonprofit list the endowment as an asset in their books and financial statements.


                                                                        A process by which issue proponents work to gain the attention of media professionals, the public and public policymakers.

                                                                          Agenda-Setting Theory

                                                                          States that the menu of news and other information made available to the public by media decision-makers ultimately defines what is considered significant.


                                                                          1)A person who is authorized to act for another through employment, by contract or apparent authority. 2)Search tools that automatically seek out relevant online information based on your specifications.

                                                                          Aging Schedule

                                                                          A report showing accounts receivable that is categorized by the amount of days until or past due.


                                                                          Accelerated Graphics Port. A PCI-based interface that was designed specifically for demands of 3D graphics applications.


                                                                          Attention, Interest, Desire, and Action; an historical model of how advertising works.

                                                                          Aliasing and Anti-Aliasing

                                                                          Web design terms used to describe the undesirable distortion of visual elements on a computer screen. Anti-aliasing is a software technique used in imaging systems to make these curved edges or diagonal lines look smooth and continuous.


                                                                          An individual born in, and a citizen of, a country other than the country in which he or she is living.


                                                                            Individuals or organizations working together in a common effort for a common purpose to make more effective and efficient use of resources.

                                                                              Alternate Dispute Resolution (ADR)

                                                                              A variety of procedures for conflict resolution. Each ADR procedure is an alternative to court adjudication that must be entered into voluntarily by all parties.

                                                                                Alternative To a Negotiated Agreement (ATNA)

                                                                                A variation of BATNA (Best Alternative To a Negotiated Agreement), ATNA refers to any alternative to a negotiated agreement, not just the best one.


                                                                                  A selfless concern for other people purely for their own sake. Altruism is usually contrasted with selfishness or egoism in ethics.

                                                                                  Alumni Clubs

                                                                                  An organization whose membership consists of graduates of an educational institution, offering events, networking opportunities, and a means to communicate with fellow members, faculty and staff.

                                                                                  Alumni Fund

                                                                                  The organized effort by most educational institutions to secure gifts on an annual basis from their own alumni, including publicly (as well as privately) supported colleges, universities, and preparatory schools.

                                                                                  Ambush Marketing

                                                                                  The misrepresentation of an organization as being associated with an event or product.


                                                                                  A proposal made by a member of Congress to alter the language, provisions or stipulations in a bill, resolution, amendment, motion, treaty or another amendment. An amendment is usually printed, debated and voted upon in the same manner as a bill.

                                                                                      Amendment in the Nature of a Substitute

                                                                                      An amendment seeking to replace the entire text of a bill. Passage of this type of amendment strikes out everything after the enacting clause and inserts a new version of the bill. An amendment in the nature of a substitute can also refer to an amendment that replaces a large portion of the text of a bill.

                                                                                        American Council On Gift Annuities

                                                                                        A qualified nonprofit organization formed in 1927 as the Committee on Gift Annuities for the purpose of providing educational and other services to American charities regarding gift annuities and other forms of planned gifts.

                                                                                        American Society for Training and Development (ASTD)

                                                                                        A professional organization specializing in staff development and workplace learning.

                                                                                        Americans with Disabilities Act

                                                                                        The Americans with Disabilities Act (ADA) prohibits discrimination based on a person’s disabilities in regards to employment, programs, and services that are provided by private companies, commercial facilities, and federal, state and local governments. The Act also guarantees equal opportunity for people with disabilities in public accommodations, transportation, and telecommunications.


                                                                                          The granting of a pardon for past offenses (especially political offenses) including human rights violations and war crimes.


                                                                                          A systematic approach to problem-solving. Complex problems are made simpler by separating them into more understandable elements. This involves the identification of purposes and facts, the statement of defensible assumptions, and the formulation of conclusions.

                                                                                            Analysis of Variance

                                                                                            A method for analyzing the differences in the means of two or more groups of cases.


                                                                                              An individual representing a trade or professional association who reviews and comments publicly on products, services, and organizations.

                                                                                              Analytic Scoring

                                                                                              An approach to scoring or rating that considers various aspects of the attribute or performance being measured, for use in profiling strengths and weaknesses or in obtaining an overall summary.

                                                                                                Analytical Problem-Solving

                                                                                                An approach to deep-rooted or intractable conflicts that brings disputants together to analyze the underlying human needs that cause their conflict, and help them work together to develop ways to provide the necessary needs to resolve the problem.


                                                                                                This HTML tag directs the user to another location on the same Web page.

                                                                                                Animated Graphics Interchange Format (GIF)

                                                                                                A graphic image on a web page or in an online ad banner, that moves. An animated GIF (Graphics Interchange Format) can loop endlessly, or it can present one or a few sequences and then stop the animation.

                                                                                                Anniversary Campaign

                                                                                                A fundraising campaign or development program centered around an anniversary date of an institution on the premise that the occasion will stimulate special “birthday” gifts.

                                                                                                  Annual Appeal

                                                                                                  An organized effort by a nonprofit to secure gifts on an annual basis.

                                                                                                  Annual Exclusion

                                                                                                  An amount of $10,000 which every individual can exclude from federal gift tax for every gift of a present interest which that individual gives to another individual. The annual exclusion is very important for gifts made to persons or entities other than spouses (where the marital deduction is usually available) or nonprofits (where the charitable tax deduction is usually available). It can be used to reduce very substantial estates free of the unified transfer tax very quickly.

                                                                                                  Annual Filing

                                                                                                  Documentation required to be submitted yearly by charitable trusts including: a completed IRS 990 (or comparable) form; a completed IRS 1041-A form; a certified public accountant audit, court accounting, or bank trust accounting; and a completed charitable solicitation license (renewal) application.

                                                                                                  Annual Fund

                                                                                                  Any organized effort by a nonprofit institution or program to secure gifts on an annual basis to support yearly budgets or general operations. Funds are typically raised through mail or direct solicitation efforts.

                                                                                                    Annual General Meeting (AGM)

                                                                                                    Normally the most important meeting an organization has each year. The governing board, executive director, and the general membership are normally all present at this meeting.

                                                                                                    Annual Giving

                                                                                                    Annually repeating gift programs; seeking funds on annual or recurring basis from same constituency. Income is generally used for operating budget support.

                                                                                                    Annual Operating Budget

                                                                                                    A detailed outline, for one fiscal year, of projected earnings and gifts, countered by costs and expenses.

                                                                                                    Annual Report

                                                                                                    Reports issued each year by charities to provide donors and prospective donors with information about the organization’s income, expenditures, programs, and progress.

                                                                                                      Annual Work Plan

                                                                                                      A document that describes what the organization will do over the period of one year and links together the work plans of all the program components.


                                                                                                        An individual or entity entitled to receive an annuity.


                                                                                                        An amount to be paid periodically. Usually (1) the amount is a fixed sum not dependent upon income; (2) the period is the life of an annuitant; and (3) the frequency of payment of the fixed sum is at least annual. Payers of annuities generally base the annuity on the life expectancy of the annuitant as well as the premium.

                                                                                                        Annuity Trust

                                                                                                        Commonly, the same as charitable remainder annuity trust.

                                                                                                          Anonymity (provision for)

                                                                                                          Evaluator action to ensure that the identity of subjects cannot be ascertained during the course of a study, in study reports, or in any other way.

                                                                                                          Anonymous Gift

                                                                                                          A gift that, by specific wish of the donor, can only be announced by amount; the name of the donor is withheld.

                                                                                                          Anthropological Evaluation

                                                                                                          An evaluation that uses quantifiable data sparingly. Instead it relies on extensive stakeholder interviews to capture important information.


                                                                                                            Discrimination against Jewish people.

                                                                                                              Antivirus Software

                                                                                                              A program used to monitor, quarantine and delete files or programs infected by a virus.


                                                                                                              (1) The process by which a case is brought before an appellate court. (2) In legislatures: a member’s challenge of a ruling or decision made by the presiding officer of the chamber.


                                                                                                              A small program or application, usually written in Java, that runs on a Web browser to provide animation or computation.

                                                                                                                Applicant Relationship

                                                                                                                The strategic bridge between foundation and applicant, over which money, lessons learned, and ultimately, social change must pass.


                                                                                                                Used interchangeably with program and software, this is a general term for a program that performs specific tasks, such as word processing, database management, e-mail sending or retrieval, or Web browsing.

                                                                                                                • Application Service Provider

                                                                                                                ASPs are third party entities that provide software-based services and support to end users.

                                                                                                                Applied Research

                                                                                                                Research designed for the purpose of producing results that may be applied to real world situations.


                                                                                                                Division of the state into districts from which representatives to the State Legislature and U.S. Congress are elected


                                                                                                                Donors claiming charitable income tax deductions for gifts in-kind other than gifts of stock traded on a national exchange, should substantiate the claimed fair market value with an appraisal if the total of such gifts is over $500. If the total of such gifts exceeds $5,000 ($10,000 for gifts of closely held stock), donors must have qualified appraisals and include summaries of those appraisals on their Forms 8283.

                                                                                                                Appreciated Property

                                                                                                                Assets that have increased in value, including long-term capital gain.

                                                                                                                Appreciated Real Property

                                                                                                                Gifts of real estate or securities held long-term are deductible for federal income tax purposes at the full fair market value with no capital gain on the appreciation. However, the appreciation is a tax preference item and proper counsel should be obtained to evaluate whether this would have alternative minimum tax consequences.


                                                                                                                  Increase in the value (from date of purchase) of an asset such as a stock, a bond, a commodity, or real estate.

                                                                                                                  Appreciative Inquiry (AI)

                                                                                                                  An inquiry based on the assertion that problems or events are often the result of our own perspectives and perceptions of phenomena.


                                                                                                                  Provision of law that provides authority for Federal agencies to obligate funds and make payments out of the Treasury for specified purposes. Appropriations for the Federal government are provided both in annual appropriations acts and in permanent provisions of law.


                                                                                                                    The potential for acquiring abilities or developing competencies.


                                                                                                                      A procedure used in conflict resolution through which a third party neutral arbitrator examines facts in a hearing and renders a decision.


                                                                                                                        An impartial person selected by the parties to a dispute who is empowered to make a determination concerning the issues in dispute.

                                                                                                                          Archival Data

                                                                                                                          Information about and from target population that may be helpful at a later date, including names, ages, addresses and phone numbers.

                                                                                                                          Area of Dominant Influence (ADI)

                                                                                                                          A region where the population can receive the same, or similar, television and radio station offerings, and may also include other types of media including newspapers or Internet content.

                                                                                                                          Area of Interest Fund

                                                                                                                          A type of fund that allows donors to direct funding to a particular cause or specific geographical area, such as environmental causes, youth programs, the arts, or certain neighborhoods.

                                                                                                                          Art Proof

                                                                                                                          The artwork for an ad, to be submitted for client approval.

                                                                                                                            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.


                                                                                                                            The visual components of an ad, not including the typeset text.


                                                                                                                            The worldwide standard for the code numbers used by computers to represent all the uppercase and lowercase Latin letters, numbers, punctuation, and other symbols. ASCII is used to describe files that are stored in plain text format. Pronounced “as-key”.


                                                                                                                            Often used as a synonym for evaluation. The term is sometimes recommended for restriction to processes that are focused on quantitative and/or testing approaches.

                                                                                                                              Assessment of the Chief Executive/Executive Director

                                                                                                                              An annual assessment of the Chief Executive’s performance, salary, and other benefits.

                                                                                                                              Asset Allocation

                                                                                                                              The distribution of a pool of assets among various asset classes, including, but not limited to, domestic and foreign bonds, cash, real estate, and venture capital.

                                                                                                                                Asset Classes

                                                                                                                                Types of investments commonly divided into the categories of equity (common stock), fixed-income (bonds), cash and cash equivalents and alternative investments (real estate, oil and gas, venture capital, distressed securities, leveraged buyouts, risk arbitrage, etc.).

                                                                                                                                Asset Mapping

                                                                                                                                Identifying and building upon individual, community and organizational assets.

                                                                                                                                Asset-Based Community Development

                                                                                                                                Aims to identify existing community strengths and build upon them.


                                                                                                                                Economic resources that are owned and controlled by an organization such as stocks, bonds or real estate.

                                                                                                                                Assignment Of Income Doctrine

                                                                                                                                A rule created by courts which says that taxpayers cannot avoid tax on income which they have already earned but simply have not yet received by assigning that income to a third party.

                                                                                                                                Associated Charity

                                                                                                                                Two or more registered charities may apply to be designated as associated by using form T3011, Registered Charities – Application for Designation as Associated Charities. Income disbursed to a registered associated charity is considered a resource devoted to the donating organization’s own charitable activity.


                                                                                                                                A group of individuals who may be supporting an institution through contributions at a prescribed level, who may be serving in a special advisory capacity, or who may serve as a sponsoring body for special institutional events.


                                                                                                                                A data connection is asymmetric when upstream and downstream transmission speeds are substantially different. Some cable modem providers offer highly asymmetric service, where downstream speeds are much greater than upstream, in attempts to discourage telecommuting and home office uses of the network. Slow upstream connections limit the ability of the public to author Internet content, rather than merely consume it.

                                                                                                                                Asynchronous Training

                                                                                                                                Self-paced training that does not require the student and instructor to participate at the same time.


                                                                                                                                Goals and objectives within the reach of an organization, based on available resources, funds, and staffing.


                                                                                                                                What people feel about your organization’s product–usually the result of an experience – an ad, imagery, using the product, word of mouth or all of the above.

                                                                                                                                Attitude Survey(s)

                                                                                                                                Data collection techniques designed to collect standard information from a large number of subjects concerning their attitudes or feelings. These typically refer to questionnaires or interviews.


                                                                                                                                  The loss of subjects during the course of a study. This may be a threat to the validity of conclusions if participants of study and comparison/control groups drop out at different rates or for different reasons.

                                                                                                                                    At-Will Employment

                                                                                                                                    An employment practice which allows either the employer or employee to terminate the relationship at any time.


                                                                                                                                    A target group or constituency to whom efforts are directed or have an effect upon.

                                                                                                                                      Audience Benefit(s)

                                                                                                                                      What’s in it for your audience to pursue your opportunity. Includes intangible (feel connected) and tangible (stipend) benefits.

                                                                                                                                      Audience Motivator(s)

                                                                                                                                      What motivates your audience.


                                                                                                                                      An independent examination of the accounting records and other evidence relating to a business operation to support the expression of an impartial expert opinion about the reliability of the financial statements.

                                                                                                                                        Audit Committee

                                                                                                                                        Oversees the development of internal control policies and procedures, the independent and internal auditors, and significant risks and exposures of the organization; it may include both board members and non-board members.

                                                                                                                                        Audit Reporting Package

                                                                                                                                        Consists of financial statements, auditor’s report, corrective action plan, and prior audit findings to be sent to the federal audit clearinghouse.

                                                                                                                                        Auditing Standard(s)

                                                                                                                                        Guidelines to which an auditor adheres. Auditing standards encompass the auditor’s professional qualities, as well as his or her judgment in performing an audit and in preparing the auditor’s report. Audits conducted by independent certified public accountant (CPA) usually in accordance with generally accepted accounting standards (GAAS), which consist of standards approved and adopted by the membership of the American Institute of certified public accountants (AICPA).


                                                                                                                                          A person appointed and authorized to audit or examine an account or accounts.

                                                                                                                                            Authoritarian Leadership

                                                                                                                                            A person in a position of power who gives direction without considering others opinions.


                                                                                                                                            The process of granting or denying access to a network resource. Most computer security systems are based on a two-step process. The first stage is authentication, which is implemented to verify that the user is who they claim to be. The second stage is authorization, which allows the user access to various resources based on the user’s identity.

                                                                                                                                            Auxiliary Aids and Services

                                                                                                                                            Type of job accommodations that include devices or services that assist a person with a communication-related disability.

                                                                                                                                            Average Cost

                                                                                                                                            The total cost of production divided by the number of units produced.


                                                                                                                                            An award of funds to an organization to undertake charitable activities, may include funding mechanisms, such as grants, cooperative agreements, interagency agreements, contracts, and/or other agreements.


                                                                                                                                              A measure of the level at which an organization’s existence or message is noticed.