Glossary

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Definition

Under FCR organisations and their funders ensure that the price of contracts and grants reflects the full costs of delivery, including the legitimate portion of overhead costs.

Definition

A scheme of tax relief for single outright cash gifts made to charities by individuals and companies.

Definition

Broader or longer-term effects of a project’s or organisation’s outputs, outcomes and activities.

Definition

A contribution of goods or services rather than cash.


Definition

Information that allows performance to be measured. It is a statistical value that links an organisation’s activities to their outputs and outcomes.

Definition

All the resources a group needs to carry out its activities, such as money, people, facilities, and equipment.

Definition

A gift of money or property by Will.


Definition

A method of grant-making whereby an investment is made in a charity or other organisation with the express purpose of attracting funds or other support from additional sources.

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Lifetime Legacies are a form of split interest trust, much used in the USA (where they are known as Charitable Remainder Trusts).

Definition

A term for financial services aimed at micro-enterprises, sole traders and individuals, usually in under-invested communities, including small loans, savings facilities with no (or a very low) minimum desposit

Definition

Making investments from either endowment or income directly in pursuit of an organisation’s charitable objectives.

Definition

An organisation which uses all money earned or donated to pursue its objectives, and does not distribute profits to owners. In the UK the term not-for-profit is more commonly used with the same meaning. Most nonprofits operate with a social purpose.

Definition

Objects is the term used by the Charity Commission to describe and identify the purpose for the which the charity has been set up. They do not say what the organisation will do on a daily basis.

Definition

An operational charity, as opposed to a grant-making charity, is one which carries out charitable activities directly, such as helping disadvantaged people or working in some other way to improve s

Definition

The changes, benefits, learning or other effects that result from what the project or organisation makes, offers or provides: for example, a new job, increased income or improved self esteem.

Definition

The direct and tangible products from the activity: for example, the number of people trained.

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The percentage of assets a foundation distributes for charitable purposes in a year. There is no minimum pay-out requirement in the UK.

Definition

Payroll giving is a way of giving an amount of money each week or month from your pay.

Definition

Permanent endowment is property of the charity (including land, buildings, cash or investments) which the trustees may not spend as if it were income.

Definition

The word philanthropy is originally Greek and means ‘love of mankind’.

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