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Non for Profit Glossary

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B-Roll Film or television footage that plays while an announcer speaks over it.
B2B An acronym that describes business-to-business relationships or applications.
B2B - Business to Business This encompasses any business activity where the target buyer is not a consumer, but another business.
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 A widely utilized news media convention where a source agrees to provide quotable information to journalists on condition that direct attribution not be made.
Backgrounder A public relations release distributed by an organization to appropriate journalists, usually as part of a media kit. Backgrounders neutrally and factually summarize pertinent facts about a subject of current public interest. Typically, backgrounders starts with a historical overview of the topic, incorporate a situation review of the present situation, and conclude with a straightforward discussion outlining the implications of the facts presented.
Backgrounder A short briefing written for reporters on complex issues related to an organization. It can be attached to a news release or sent alone.
Backwards Compatible A term used to describe a program's ability to read a file created in an earlier version of it.
Balance 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.
Bandwidth 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.
Barrier 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 The base salary 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.
Baseline Facts about the condition or performance of subjects prior to treatment or intervention.
Baseline 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.
Batch 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.
BATNA A term referring to the Best Alternative To a Negotiated Agreement. If the 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.  
Battery Harmful, offensive or insulting contact.
Baud A measure of how frequently sound changes on a phone line.
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 newgrouplike posting sections.
Before or After-School Care These are typically school or community-based programs, and employers will often provide funds to establish, maintain, expand, or renovate their facilities in exchange for priority enrollment for children of employees.
Behavior The response of an individual to the environment.
Behavioral Objectives Specifically stated terms of attainment to be checked by observation, or test/measurement.
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.
Benchmark A standard of reference used for comparison. The performance of a learner is measured against a benchmark such as the performance of an expert. 
Benchmarking 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.
Benefactor A person that 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.
Beneficiary In philanthropic terms, the donee or grantee receiving funds from a foundation or corporate giving program is the beneficiary, although society benefits as well.  
Beneficiary The individual, agency, group or community who receives services directly from the community service participant and/or who benefits from services provided.
Benefit Event A form of fund raising which involves the organization and staging of a special event for charitable purposes; all proceeds above expenses are designated as a contribution to the charitable institution concerned.
Benefits The parts of the product that customers find positive.
Benevolence An act of kindness or generosity. 
Bequest 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 paid leave of absence for family deaths.
Best Practices Successful innovations or techniques of top-performing organizations. 
Best-in-Class A term referring to anything exhibiting outstanding performance within an industry. The term can be applied to organizations as well as business processes.
Beta A preliminary or testing stage of a commercial software or hardware product.
Bias The extent to which a measurement, sampling, or analytic method systematically underestimates or overestimates the true value of an attribute. Words, sentence structure, attitudes, and mannerisms may unfairly influence a respondent's answer to a question. Bias in questionnaire data can stem from a variety of other factors, including choice of words, sentence structure, and the sequence of questions.
Biased Sample A sample that is not representative of the population to which generalizations are to be made.  
Big Gifts 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.  
Binary A numeric system that represents all numbers using only two digits: 1 and 0.  
Bio A brief synopsis of a person's credentials.
BIOS Basic Input Output System. BIOS is coded into a PC's ROM to provide the basic instructions for controlling system hardware. The operating system and application programs both directly access BIOS routines to provide better compatibility for such functions as screen display. Pronounced "by-ose"
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.  
Bit Binary Digit. The smallest unit of data in computing, with a value of either 0 or 1. It can be prefixed with kilo- (for 1,024 bits, or 2 to the 10th power) or mega- (1,024 x 1,024 bits), and sometimes finds its way into data transfer speeds (such as 14.4 kbps). 
Bivariate Analysis An analysis of the relationship between two variables.
Block Grants A type of grant in which the donor government may structure and design an intergovernmental program for a variety of purposes with borrowed money.
Blue Screen of Death A famous fatal-error message that occurs in Windows operating systems. It is a blue screen that interrupts your computer's normal boot up, indicating a fatal error in your operating system.
BMP Bitmap. The native graphics format for Windows users. Images seen when Windows starts up and closes, and the wallpaper, are all in BMP format.
Board Chair 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 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 Committees 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 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 and identifies needs. It then compiles a list of people who fit the needs of the board 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.
Board Diversity Generally, having minorities and women represented on boards. Some proposals also urge diversity of experience and age.
Board Evaluation Evaluations 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 Member A member of an organization’s governing board. Also called Trustee.  
Board of Directors The group of volunteers with the responsibility of 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 of 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 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 President and is evaluated by the President. The CEO and the Board President together provide leadership in achieving the organization's mission.  
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 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 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.  
Boilerplate Standard copy that may be inserted in reports, foundation proposals, and other documents since it is unchanging and generally timeless. Also refers to legal forms which attorneys may use with standard situations.
Boilerplate Standard wording about a company that usually appears near the bottom of all company-issued press releases.
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.
Book Value The amount of an asset stated in a company's records, not necessarily that which it could bring on the open market.
Boolean A Web search tool or database query system that allows you to use the words AND, OR, and NOT to hone your search.
Boomers A market research term used in generational marketing, short for "baby-boomer". The term 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.  
BPS Bits per Second. Your modem's speed is measured by the number of bits it can transfer in a second.
Brainstorming A group activity which allows people to generate ideas, raise questions, pose solutions, and reach agreement on issues concerning many individuals.
Branching A tutorial structure that progresses through material in a path that depends on the learner's response to questions.
Brand A name given by a business to one or more of its products or services identifying it in the marketplace.
Brand Equity The added value a brand name identity brings to a product or service beyond the functional benefits provided. Major asset categories are: brand name awareness, brand loyalty, perceived qaulity, and brand associations.
Branding Establishing an identity for your organization/artistic product/event that your customers will recognize and identify with; to create an indelible impression in the customer's mind.  
Break-even Point The point where total revenue equals total costs; the point of zero profits.  
Breakfast Meetings Ban A policy that meetings must be organized during regular business hours, in recognition of the outside responsibilities of each employee.
Bricks and Mortar An informal term indicating grants for buildings or construction projects.  
Brochure Acts as a utility piece for reference. It should be easy to read and should be rich in the organization's details, programs, facts and benefits.
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.
Brown Bag Lunches Lunchtime seminars designed to educate employees on various topics. They may be offered as a series, or as individual sessions.
Browse The process of moving through a site, using a Web browser and clicking on a variety of hyperlinks. This term was derived from the notion of "browsing" through a store.
Browser 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 (or operating system) as opposed to another.
Browser Hijacking Modifiying a users Web browser home page, search options, and favorites to strange or illicit sites, spawning a often unmanagable amount of pop-up windows to appear. This is often caused by clicking on a misleading link, tricking the user and rendering their browser useless. 
Browser Sniffing A term used to describe the process by which a Web site detects which versions of various browsers are running, to determine whether or not they can access certain Web site features.
Browser-Safe Colors Only 216 colors in the common 256 color display palette appear exactly the same on both Mac and PC systems. These browser-safe colors should be used for Web graphics and colorful elements to look consistent on both platforms.
Budget The document sent to Congress by the president early each year estimating government revenue and expenditures for the ensuing fiscal year.  
Budget A detailed breakdown of estimated income and expenses for a development program, prepared in advance.
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 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.
Buffer Underun An error that occurs when data is recorded onto CDs, specifically when the data stream falls behind the laser that's burning the CD.
Building Campaign A drive to raise funds for construction or renovation of buildings. 
Building Funds Funds which 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 prepared 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.
Bullpen Style Offices Open areas without partitions.
Bundle Two or more packages banded or tied together to form a single unit.
Bus A common connection between electrical devices.
Business Ethics The influence of moral values and principles upon the conduct of a business and their operations.
Business Plan 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.
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 Partnerships The term for corporate community involvement, encompassing collaborative arrangements between corporations and community-based organizations.
Buzz 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.
Bylaws A document stating the rules of internal governance for a corporation as adopted by its board of directors.
Byline 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.
Byte A byte usually denotes 8 bits that the computer treats as a single unit. Longer sequences like 16 and 32 bits are also possible.  

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Glossary information provided by the Nonprofit Good Practice Guide, a project of the Philanthropic and Nonprofit Knowledge Management Initiative (PNKM) at the Dorothy A. Johnson Center for Philanthropy & Nonprofit Leadership.
 
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