You might find some of these definitions helpful.
That portion of a charity’s income funds set aside for essential, but as yet unidentified, future expenditure.
Assets or income which are restricted for a particular use, such as a donation made to a charity specifically for a bursary or a named project run by the charity.
A business that integrates commercial objectives (growth, profits) with a social, ethical or environmental mission.
A social enterprise is a business with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the need to maximise profit
A social entrepreneur is someone who uses the skills to create and develop business, commonly associated with private business, to achieve a social purpose.
A social firm is a business set up specifically to create good quality jobs for people disadvantaged in the labour market.
Social investment as any type of investment that combines social and financial returns. This encompasses a wide range of activities across the financing spectrum, from lending to charities to
Ethical or socially responsible investment (as well as responsible and sustainable investment) are terms used to describe any area of the financial sector where the social, environmental and ethica
Spending out refers to a time-limited foundation spending all or part of its capital assets in furtherance of its charitable objectives. Known as ‘spending down’ in the USA.
The collective name for charities, voluntary, non-government and campaigning organisations. Also known as the voluntary and community sector (VCS).
To contribute a tenth of one's annual income to charity, especially for the support of the clergy or church.
Total return refers to the overall benefit of an investment. It includes both income and capital growth.
An organisation which offers support to, and coordination of charities sharing a common interest (i.e. in a particular sector or geography). Umbrella groups are often membership bodies.
An approach to charitable giving that applies venture capital investment principles – such as long-term investment and hands-on support – to the citizen sector.