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Foundation
Definition
The terms ‘trust’ and ‘foundation’ are often used interchangeably.
Expendable endowment
Definition
An expendable endowment fund is a fund that must be invested to produce income.
Friendly Societies
Definition
Mutual organisations that offer members a range of affordable savings, investments, insurances, pensions and specialist annuities.
Endowment
Definition
See expendable endowment and permanent endowment .
Development trust
Definition
Development trusts are organisations that are engaged in the economic, environmental and social regeneration of a defined area or community.
Core costs
Definition
The overhead costs of an organisation, as opposed to those specific to a project.
Co-operative (co-op)
Definition
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.
Full Cost Recovery (FCR)
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.
Community development venture capital (CDVC)
Definition
CDVC is a particular type of CDFI that specialises in equity investments as opposed to loan finance.
Community development finance institution (CDFI)
Definition
CDFIs lend and invest in deprived areas and underserved markets that cannot access mainstream finance.

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