You might find some of these definitions helpful.
Holdings of economic value by a foundation or charity – such as cash, stocks, bonds, buildings or other property, and accounts receivable.
All tangible assets which cannot easily be converted into cash. These are usually held for a long period, such as real estate, equipment, and other physical property.
A trust is an arrangement whereby a person or persons (the trustees) is made the nominal owner of property for the benefit of another person or group of people (the beneficiaries).
An autonomous association of persons united voluntarily to meet their common economic, social, and cultural needs and aspirations through a jointly-owned and democratically-controlled enterprise.
Providing debt and equity finance (loans and shares) in communities or markets where mainstream financial services are weak and which are said to be 'undercapitalised'.
CDFIs lend and invest in deprived areas and underserved markets that cannot access mainstream finance.
CDVC is a particular type of CDFI that specialises in equity investments as opposed to loan finance.
A grant-making charity established to strengthen local communities, creating opportunities and tackling issues of disadvantage and exclusion.
CITR offers a tax incentive to investors in accredited community development finance institutions (CDFIs). The tax incentive is available to individuals and companies.
The overhead costs of an organisation, as opposed to those specific to a project.
Development trusts are organisations that are engaged in the economic, environmental and social regeneration of a defined area or community.
Income which a charity obtains through selling products or services, for example providing training courses, or running charity shops.
An expendable endowment fund is a fund that must be invested to produce income.