Back End

The system-level support (of a Web site) that is unseen by the user but that provides the Web server, database, and external services to help create the interfaces available to the user.

Back Pay and Benefits

The award of any wages and benefits lost as a result of being fired, constructively discharged, demoted, or not promoted.

Backdoor Spending Authority

Budget authority provided in legislation outside of the normal appropriations process. The most common forms of backdoor spending are borrowing authority, contract authority, entitlements, and loan guarantees that commit the government to payments of principal and interest on loans – such as Guaranteed Student Loans – made by banks or other private lenders. Loan guarantees result in actual outlays only when there is a default by the borrower.

Background Check

The process of screening a person’s legal records to determine a risk management threat, before entering into an employment or volunteer agreement.


A public relations release distributed by an organization to appropriate journalists, typically consisting of an historical overview, a review of the present situation, and a straightforward discussion of the implications of the facts presented.

Backwards Compatible

A term used to describe a program’s ability to read a file created in an earlier version of it.

Bad Debt Expenses

Line item on a company’s financial statement that estimates accounts receivable income that will not be received.


Sum of debit entries minus the sum of credit entries in an account. If positive, the difference is called a debit balance; if negative, a credit balance.

Balance Sheet

A financial statement that shows the financial position of the organization at a particular date. It consists of a list of assets, liabilities, and fund balances.

Balanced Budget

A budget in which receipts equal outlays.

Balanced Scorecard

A management system that enables organizations to clarify their vision and strategy and translate them into action. Balanced scorecards provide feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results.


A term describing information-carrying capacity. It can apply to telephone or network wiring as well as system buses, radio frequency signals, and monitors.

Barcode Clear Zone

The rectangular area in the bottom right-hand part of a mailpiece that must be kept free of printing and symbols so that automated processing machines may read or apply a barcode.

Bargain Sale

The sale of property at less than its fair market value. Frequently, a person will sell property to a 501(c)(3) organization or institution at a “bargain” price (e.g., the individual’s cost as opposed to its market value). The transaction is partly a gift and partly a sale.


Whatever stands between your product and potential customers for that product. A barrier can be real:”I don’t know where to park” or psychological:”I’ll feel stupid.”

Base Annual Salary

Base compensation before the addition of overtime pay or of any temporary or emergency increases approved for a limited period or purpose, or any extra service compensation, additional stipend or pay for other services.


Projection of the receipts, outlays, and other budget amounts that would ensue without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted, would alter current spending and revenue levels.

Baseline Data

Facts about the condition or performance of subjects prior to treatment or intervention.

Basis Point

One one-hundredth of a percent.


A group of cases for which no assumptions are made about how the cases are selected. A batch may be a population, a probability sample, or a nonprobability sample, but the data are analyzed as if the origin of the data is not known.

Before or After-School Care

A benefit involving an employer’s donation of funds to establish, maintain, expand, or renovate facilities for care in exchange for priority enrollment for children of employees.


The response of an individual to the environment.

Behavioral Objective(s)

Specifically stated terms of attainment to be checked by observation, or test/measurement.


A degree of conviction of the truth of something especially based on a consideration or examination of the evidence.

Bell-Shaped Curve

A distribution with roughly the shape of a bell; often used in reference to the normal distribution but others, such as the t-distribution, are also bell-shaped.

Below the Line Advertising

Sales promotion methods which are used for smaller, more clearly defined audiences, additional to advertising such as free gifts and discount schemes, trade fairs and exhibitions, direct mail and sales literature.


An original set of data against which a later set is compared in order to measure progress toward stated outcomes.


A company’s use of information about other firms in the same industry used for comparisons and to set standards and goals.

Benchmarking Gap

The difference between the benchmark for a certain industry or business process, and the other organizations being used for a comparison. The gap number is also a way for the organization that meets the benchmark to describe its leadership position.


A person who provides aid, especially in the area of finances.

Beneficial Owner

The individual who benefits from ownership of a security, property or mutual fund regardless of who holds the title.


The donee, grantee, individual, agency, group or community who receives services and/or funds directly from the providing source.

Benefit Event

A fundraising activity that involves staging a special event for charitable purposes. All proceeds above expenses are designated as a contribution to the charitable institution named.


(1) The product components that customers find positive. (2) Non-wage compensation provided to employees. Examples include bonuses, other incentive pay-individual incentives, team or group incentives, gain sharing, spot awards, special cash recognition, special non-cash recognition, lump sum increases, skill-based pay, etc.


1)An act of kindness or generosity. 2)An inclination to do kind or charitable acts.


A gift of assets made at death by an individual through a will or trust. Charities accept bequests in several forms including specific sums or assets, a percentage of the revenue of the estate and contingent bequests.

Bereavement Leave

A benefit of a paid leave of absence for family deaths.

Berne Convention

The Berne Convention for the Protection of Literary and Artistic Works, usually known as the Berne Convention, is an international agreement about copyright first adopted in Berne, Switzerland in 1886. The Berne Convention requires its signatories to recognize the copyright of works of authors from other signatory countries (known as members of the Berne Union) in the same way it recognizes the copyright of its own nationals. For instance, French copyright law applies to anything published or performed in France, regardless of where it was originally created.

Best Alternative To a Negotiated Agreement (BATNA)

If a settlement is as good as or better than one’s BATNA, the agreement should be accepted. If the alternative is better, it should be pursued instead of the negotiated settlement.

Best Practices

Successful innovations or techniques of top-performing organizations.


A term referring to anything exhibiting outstanding performance within an industry. The term can be applied to organizations as well as business processes.


A preliminary or testing stage of a commercial software or hardware product.

Better Business Bureau (BBB)

A private nonprofit organization that offers services to businesses, which have to be members, and to consumers. The main service to consumers is a rating on a business which reflects the number of customer complaints received (if any) and how the complaints were settled.


Refers to the idea that there are other ways to use the Internet to communicate a marketing message, including sponsoring a website, advertising in email newsletters, co-branding with another company, and contest promotion.


The extent to which a measurement, sampling, or analytic method systematically underestimates or overestimates the true value of an attribute.

Biased Sample

A sample that is not representative of the population to which generalizations are to be made.

Big Gift(s)

A general term used to signify gifts in upper ranges, the precise limits varying from institution to institution. Their importance is emphasized in all fundraising campaigns.


Most legislative proposals before Congress are in the form of bills. Bills are designated H.R. if they originate in the House of Representatives and S. if they originate in the Senate and by a number assigned in the order in which they are introduced during the two-year period of a congressional term.


1)The agency’s annual gross dollar volume generated from one or several accounts. 2)Total amount charged to clients, including the agency commission, media costs, productions costs, etc.

Bills Introduced

In both the House and Senate, any number of members may join in introducing a single bill or resolution. The first member listed is the sponsor of the bill, and all members’ names following his or hers are the bill’s co-sponsors.

Bills Referred

When introduced, a bill is referred to the committee or committees that have jurisdiction over the subject with which the bill is concerned. Under the standing rules of the House and Senate, bills are referred by the Speaker in the House and by the presiding officer in the Senate. In practice, the House and Senate parliamentarians act for these officials and refer the vast majority of bills.


A brief synopsis of a person’s credentials.

Birthday 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.


The native graphics format for Windows users. Images seen when Windows starts up and closes, and the wallpaper, are all in BMP format.

Bivariate Analysis

An analysis of the relationship between two variables.

Block Grant

A lump sum of money given to a state or local governing agency based on a formula to be spent in generally eligible areas. Purposes are broadly defined and few restrictions are mandated from the funding source.


A frequently updated Web site consisting of dated entries arranged in reverse chronological order so the most recent post appears first. Typically, weblogs are published by individuals and are personal and informal in style. Popular blog platforms include MovableType and Blogger.


A person who keeps and updates a blog.


Used to describe the world or community of blogs and blogging.

Board Chair Elect

This position provides a useful development training ground for the future chair to ensure a smooth transition at the time the chair-elect assumes the position of board chair. The Board Chair Elect fills the office of board chair in that member’s absence; coordinates liaison activities between the board and chapters; serves on various committees; provides a report at each board meeting of his or her activities since the previous meeting; and does other duties assigned by the board chair.

Board Chair/President

This member chairs board meetings, provides leadership in fundraising, monitors financial planning and reports, encourages the board’s role in strategic planning, and appoints committee chairs in consultation with other board members. The CEO reports to the Board Chair and is evaluated by the Chair. The CEO and the Board Chair together provide leadership in achieving the organization’s mission.

Board Committee(s)

Smaller decision-making groups that work on one specific area of governance. Because committees may also include non-board members, committees are also a means of expanding input and decision-making. They provide a means for delegating tasks and expertise efficiently.

Board Compensation

The practice of paying trustees a stipend to offset the cost of their service.

Board Development

A process of building effective boards and educating board members about their governance role.

Board Development Committee

Nominates future board members. This committee evaluates the board’s composition, identifies needs, and compiles a list of people who fit those needs and who can assist in the achievement of the organization’s strategic plan. The Chair of the Board Development Committee should have a broad knowledge of the community to reach out to appropriate people to fill board positions. The Board Development Committee, also called the Governance Committee or Governance and Leadership Committee, is also responsible for engaging, educating, and evaluating board members.

Board Diversity

Generally, having minorities and women represented on boards. Some proposals also urge diversity of experience and age.

Board Evaluation

Evaluation of the board as a whole and individual members. Includes evaluation of the board’s diversity of skills, background, experiences, ages, races and genders relative to the organization’s ongoing needs.

Board Meeting Minutes

A legal record of the actions during a meeting.

Board Member

A member of an organization’s governing board. Also called Trustee.

Board Member Roles

The responsibilities assigned to each board member in an individual agreement or organization policy.

Board of Directors

The group of volunteers with the responsibility for governance and supervision of the policies and affairs of the organization, its committees, and its officers. It carries out the purpose of the organization.

Board of Trustees

The group of volunteers with the responsibility for governance and supervision of the policies and affairs of the organization, its committees, and its officers. It carries out the purpose of the organization.

Board President Elect

This position provides a useful development training ground for the future president to ensure a smooth transition at the time the president-elect assumes the position of board president. The Board President Elect fills the office of board president in that member’s absence; coordinates liaison activities between the board and chapters; serves on various committees; provides a report at each board meeting of his or her activities since the previous meeting; and does other duties assigned by the board president.

Board Resolutions

Specific actions that may interpret and supplement the bylaws.

Board Secretary

This board member is actively involved in board and committee work. The secretary keeps record of all board actions such as minutes and announcements. The Board Secretary also keeps copies of the board’s bylaws and policy statements.

Board Statutory Committees

Board statutory committees are established by the Board of Directors and regularly report on their activities to the Board. They are mandated to deal with responsibilities that are outlined in the bylaws or enabling legislation of the association.

Board Treasurer

This board member is directly responsible for the upkeep of accurate financial records for the organization. This person may work with the bookkeeper to develop financial procedures. The Board Treasurer chairs the Finance Committee and prepares reports and agendas for meetings in order to keep the board aware of key financial events, trends or concerns.

Body Copy

The text of a print ad, not including the headline, logo, or subscript material.


Standard copy that an organization inserts in reports, foundation proposals, and other documents. This information seldom changes. Also refers to legal forms which attorneys may use in standard situations.

Bona Fide Occupational Qualification (BFOQ)

A minimum qualification requirement needed as a prerequisite to being able to do a particular job. BFOQs, if challenged, must be demonstrated to be valid by the employer. The courts have interpreted BFOQs very narrowly, especially with regard to sex. Each applicant must be treated as an individual in comparing his or her skills to the skills required to perform the job.


To place a guaranteed bond on an entity, as a form of insurance.


Additional compensation given to employees above a regular salary, generally as an incentive for good performance.

Book Value

The amount of an asset stated in a company’s records, not necessarily that which it could bring on the open market.


A Web search tool or database query system that allows you to use the words AND, OR, and NOT to hone your search.


A market research term used in generational marketing, short for “baby-boomer.” Describes the segment of the current population born between 1946 and 1964.

Borrowing Authority

Statutory authority that permits a federal agency to incur obligations and make payments for specified purposes with borrowed money.


A customer reply card, generally included in direct mail pieces or publications to help collect customer data or generate leads.


A group activity which allows people to generate ideas, raise questions, pose solutions, and reach agreement on issues concerning many individuals.


A tutorial structure that progresses through material in a path that depends on the learner’s response to questions.


The sum of all information about an organization, such as name, identifying mark, logo, visual images, or mental concepts, which serve to uniquely identify the organization.

Brand Audit

A comprehensive and systematic examination of all collateral (tangible and intangible) which relates to a brand.

Brand Equity

The added value that a brand brings to a product or service beyond the functional benefits provided. Major asset categories are: brand name awareness, brand loyalty, perceived quality, and brand associations.

Brand Extension(s)

The application of a brand beyond its initial range of products. This becomes possible when the brand image and attributes have contributed to a perception with the consumer where the brand and not the product is the decision driver.

Brand Identity

The outward manifestation of the essence of a corporate brand, product brand, service brand or branded environment.

Brand Loyalty

1)A marketing objective designed to attract consumers to a brand with the hope they will always use that brand. 2)A strongly motivated and long standing decision to purchase a particular product or service.

Brand Positioning

The distinctive position that a brand adopts in its competitive environment to ensure that individuals can tell the brand apart from others. Positioning involves the careful manipulation of every element of communication.

Brand Strategy

A plan that employs a unique set of design tools — logo, palette, typefaces, formats, images, and language — created for an organization and applied to all its communication tools: annual report, letterhead, business cards, packaging, Web site, etc.


The specific identification of an organization through naming, packaging, marketing, and advertising, by which it becomes known and trusted.

Breakeven Point

The point where income evens out the costs.

Break-even Point

The point where total revenue equals total costs; the point of zero profits.

Bricks and Mortar

An informal term indicating grants for buildings or construction projects.


Type of cable that can support many different frequencies and can carry different signals.


A piece of promotional literature, usually printed in color on high quality, glossy paper.

Broken Link or Broken Image

A link that no longer works or a graphic that does not appear when a Web page loads is said to be broken.


Film or television footage that plays while an announcer speaks.

Brown Bag Lunch(es)

Lunchtime seminars designed to educate employees on various topics. They may be offered as a series, or as individual sessions.


A browser is your interface to the Web; it interprets hypertext links and lets you view sites and navigate from one Internet node to another.

Browser Compatibility

A term used to compare the way a Web page looks on one browser as opposed to another.

Browser Hijacking

Modifying a users Web browser options to strange or illicit sites, as a result an unmanageable amount of pop-up windows appear. This is often caused by clicking on a misleading link, tricking the user and rendering the browser useless.

Browser Sniffing

Used to describe the process a Web site uses to detect the version of the browser being used to determine whether or not certain Web site features can be accessed.


In direct mail, one or more small inserts-about the size of a dollar bill-included with a letter or brochure. Buckslips are used to emphasize special offers, or to summarize or reiterate an offer included in the letter/brochure.


A detailed breakdown of estimated income and expenses that can be used as a tool for projecting revenue and expenditures for the ensuing fiscal year.

Budget Act

The common name for the Congressional Budget and Impoundment Act of 1974, which established the current budget process and created the Congressional Budget Office. The act also put limits on presidential authority to refuse to spend appropriated money.

Budget Authority

Authority provided by law to enter into obligations that will result in outlays of Federal funds. The basic forms of budget authority are appropriations, contract authority and borrowing authority. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).

Budget Enforcement Act of 1990

Concentrates on devising a new deficit control process that would contain the deficit by controlling the amount of revenue raised and money spent. In line with this reasoning, the Budget Enforcement Act established three sets of rules for controlling the deficit: adjustable deficit targets, caps on discretionary spending, and pay-as-you-go (PAYGO) rules for revenue and direct spending.

Budget Narrative

Written justification for everything included in a budget.

Budget Planning

The process of estimating organizational revenues and expenses to formulate an expected budget.

Budget Resolution

Legislation in the form of a concurrent resolution setting forth the congressional budget, but not requiring the president’s signature. The budget resolution establishes various budget totals, divides spending totals into functional categories, and may include reconciliation instructions to designated House or Senate committees.

Building Campaign

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

Building Funds

Funds that are provided for the construction and/or renovation of buildings.

Building Grant

Grants for constructing, renovating, remodeling, or rehabilitating property.

Building Program

The specific needs and objectives for which funds are needed to construct new buildings or renovate existing structures, together with the architectural specifications and plans involved.

Bulk Business Mail

Standard mail (formerly third- and fourth-class mail) submitted to business mail entry units or other designated areas. The term includes samples and circulars.

Bulk Mail

Represents quantities of mail sorted by zip code for mailing at reduced postage rates, including discounted First-Class Mail and advertising or non-preferential mail (Standard mail). The Postal Service uses the terms “bulk” and “presorted” interchangeably. The term includes parcel post, circulars, or advertising mail generally sent in quantity.

Bulletin Board System (BBS)

A BBS consists of a computer, BBS software with electronic mail and discussion groups, and a modem. Anyone wanting to access the BBS can dial directly into the system’s modem, using a simple terminal emulation program. Once connected, they can send and receive email or reply to messages in the posting sections.

Business Ethics

The influence of moral values and principles upon the conduct of a organization and its operations.

Business Model

A view of a business at any given point in time. The view can be from a process, data, event or resource perspective, and can be the past, present or future state of the business.

Business Plan

1)A document that defines a business, identifies goals, and explains cash flow and loan repayment plans. A business plan is generally required to receive bank financing. 2)A business plan that outlines a business’ goals and financial plan. Related terms: Forecasting, Operations Plan, Projections

Business Reply Card (BRC)

A preprinted postcard enabling direct mail recipients to respond easily. Direct mail offers that include BRCs have a much higher response rate.

Business Reply Mail

Specially printed material that may be mailed without postage prepayment. Postage and fees are collected when the mail is delivered back to the original sender.

Business-Community Partnership(s)

The term for corporate community involvement, encompassing collaborative arrangements between corporations and community-based organizations.

Business-to-Business (B-to-B or B2B) Marketing

This type of marketing involves researching of an organization’s own industry. B-to-B or B2B marketers assess markets, segments, and customers, participants acquire the know-how to formulate and implement successful marketing strategies in their own industry.


Media and public attention given to a company, its products, or services.

By Request

A phrase used when a senator or representative introduces a bill on behalf of the president, an executive agency, or private individual or organization but does not necessarily endorse the legislation. The practice goes back to the earliest history of Congress.


A document stating the rules of internal governance for a corporation as adopted by its board of directors.


Author’s name given at the beginning of an article.

Byrd Rule

The term, named for Senator Robert C. Byrd (D-WV), refers to an amendment to the Congressional Budget Act that bars the inclusion of extraneous matter in any reconciliation legislation considered in the Senate. This provision defines different categories of extraneous matter in any reconciliation legislation considered in the Senate.


A byte usually denotes 8 bits that the computer treats as a single unit. Longer sequences like 16 and 32 bits are also possible.