The responsibility of the organization to keep a donor informed about the use that is made of the donor's gift as well
as the cost of raising it.
A predetermined policy dictating the appropriate account management of all contributions received.
Those procedures established to assure that all contributions are properly accounted for, managed, and disbursed in
accordance with the approved accounting policy.
Office procedure to control collections on pledges, including file reflecting balances due on pledges, terms of
payment, records of payments made, and dates made.
ACKNOWLEDGMENT/LETTER OF RECOGNITION
Written expression of gratitude for gift or donated service for all gifts directly to the National Park Service. A
letter of recognition to the donor is required, acknowledging receipt of the gift.
A mailing to prospects to acquire new members or donors.
A credit card cosponsored by a nonprofit agency and a financial for-profit company. The cause represented receives
support through a percentage of transactions and the bank or card company gets exposure and business.
That section of a study that deals with the factors essential to success in a fund raising program; principally the
case for support, leadership potential, and fields of support.
A fund raising campaign or development program centered around an anniversary date of an institution on the premise
that the occasion will stimulate special gifts and additional giving.
Annually repeating gift programs; seeking funds on annual or recurring basis from same constituency; income is
generally used for operating budget support.
A gift which, by specific wish of the donor, can only be announced by amount; the name of the donor is withheld.
APPRECIATED REAL PROPERTY AND SECURITIES GIFT
Gifts of real estate or securities held long term are deductible for federal income tax purposes at the full fair
market value with no capital gain on the appreciation. However, the appreciation is a tax preference item and proper
counsel should be obtained to evaluate whether this would have alternative minimum tax consequences.
The increase in market value of property over its original cost or tax basis; gratitude for a gift.
An internal evaluation of development procedures as practiced by a nonprofit institution or agency; normally conducted
by professional fund raising counsel or certified public accountant.
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) and take
a tax deduction for the donated value portion. The transaction is partly a gift and partly a sale.
One who makes a major gift to an organization; also, an arbitrary classification of contributors whose gifts are
above a certain level, which is calculated to single them out as a group and to stimulate similar giving by others.
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 organization or cause.
Contribution made by an individual after their death, through provision in their will.
Standard copy which may be inserted in reports, foundation proposals, and other documents since it is unchanging and
The amount of an asset stated in a company's records, not necessarily that which it could bring on the open market.
BRICKS AND MORTAR
Common manner of alluding to the physical plant needs of an institution and to the campaigns designed to secure the
necessary funds. A "bricks and mortar campaign" is a campaign to raise funds to build something.
A detailed breakdown of estimated income and expenses for a development program, prepared in advance. Budgets show
various cost categories, including personnel, printed materials, purchase and rental of equipment, office expense,
headquarters, mailing charges, costs of events, etc.
A multi-year fundraising initiative focused on raising a substantial amount of funds for a specific project or program,
usually bricks and mortar.
CAUSE RELATED MARKETING
A joint marketing venture between a non-profit and a business or corporation, providing benefits to both. The
non-profit normally provides the "cause," a positive image, and direct or indirect access to consumers. In return it
receives greater visibility, financial support and/or donated goods and services. The corporation normally provides
the non-profit with increased visibility, financial support and/or donated goods and services. For doing so, it gains
a positive association with the non-profit cause and image, access to consumers and an increase in sales/revenue.
CHARITABLE GIFT ANNUITIES
Involves a transfer of cash or other property to the organization. In return, payment to the donor of a specified
amount determined by age is made to the donor during his/her lifetime. The rates paid are the most recent ones adopted
by the Committee on Gift Annuities as agreed to by most major charities. There is an immediate income deduction for the
present value of the amount ultimately to pass to the charity; part of the income received by the donor is also tax
Use of a gift to perpetuate memory of an individual, family, firm or organization; the receiving institution commits
itself to honor the name of the donor or cause in an appropriate form.
A pledge or promise to contribute; expression of support through dedication as a contributor or volunteer worker.
A philanthropic foundation that is specifically committed to the support of, and acting as an umbrella for,
institutions in its own community, often receiving bequests from persons whose legacy is modest. Often provide support,
services and a local or regional networking to non-profits.
The philanthropic arm created by a corporation to deal with requests for contributions.
Support through gifts, equipment, supplies, or other contributions by corporations/ business firms to charitable
institutions, sometimes through organized programs which may include corporate foundations and employee donation
The ongoing process of promoting or encouraging interest and/or involvement on the part of a potential donor or
volunteer leader; an educational process to inform about an institution and reasons why it merits support.
Restricted or a commemorative gift made for a specific purpose and designated for specific use.
Refers to all dynamics of a continuing fund raising program (annual giving, special gifts, planned gifts, public
Solicitation of gifts or volunteer services and distribution of information pieces by mass mailing.
A description of basic information about a prospective or existing individual donor through research.
The policy and practice of recognizing gifts, through immediate acknowledgment by card or letter, and subsequently
through personalized notes, personal expressions of appreciation directly to donors, published lists of contributors,
on-site recognition, events and other appropriate ways.
Planned program of maintaining donor interest through acknowledgments, information, personal involvement, events,
Date to deliver direct mail letters to a post office for mailing.
Principal or corpus maintained in a permanent fund to provide income for general or restricted use of an agency, institution, or program.
Adherence to DOI and NPS fundraising ethics. The moral considerations of the activities of a philanthropic organization. Also, standards of conduct and methods of doing business by organizations or fund raising counsel which provide assurances of professionalism in client relationships.
A foundation whose funds are derived from members of a single family. Generally, family members serve as officers or board members of the foundation and play an influential role in grant making decisions.
An in-depth examination and assessment of the fund raising potential of an institution or agency, often for a capital campaign, conducted by fund raising counsel and presented in the form of a written report setting forth various conclusions, recommendations, and proposed plans.
An individual employed by an organization to provide direction, counsel, and management of its fund raising operations.
FUND RAISING COUNSEL
An individual operating as a consultant, or a consulting firm organized specifically for the purpose of counseling charitable institutions in all aspects of fund raising.
A non-cash contribution of equipment or other property on which the donor may place a monetary value and claim a deduction for income tax purposes.
GIFT RANGE CHART
A chart of gifts that enables campaign leaders to know, in advance of a campaign, the size and number of gifts that are likely to be needed at each level of giving in order to achieve the campaign goal. The chart focuses the attention of campaign leaders on the sequence of gifts that will be needed.
Process of registering information pertinent to all gifts received, i.e., name, address of donors, amount of gifts,
terms of payment if pledge, purpose, etc.
Systems, based on past performance or other criteria, of determining what donors might be expected to contribute to a
campaign or development program.
Contributions, usually from trustees or directors of an institution or agency, which serve to launch a campaign, giving
it momentum at the outset and creating a nucleus fund.
A device employed by some institutions, especially those that are publicly funded, to receive contributions from
private sources via a legally constituted agency that is legally independent of the parent institution.
Without a will.
Formal launching of a campaign or development program, usually via a special event to which major donor prospects have
been invited and frequently featuring an announcement of funds already in hand or committed. Not to be confused with
announcement of the public phase of the campaign which usually comes later.
The fund raising axiom of separating prospects from possible prospects on the basis of Linkages, Ability, and
A gift given early in a major fund raising campaign, during the quiet phase, which, by its nature and size, tends to
lead others to increase their levels of giving; a pacesetting gift. A lead gift is critical to launching a campaign.
The force within an institution, agency, program, or fund raising campaign that stimulates others to act, get, or
LETTER OF INQUIRY
A letter sent by an organization to a foundation or corporation presenting a project for which funding is being sought
and asking the foundation or corporation if they will consider funding the project or receiving a full proposal.
Power to influence another to contribute or to serve as a volunteer. Also many donors seek or require leverage whereby
their gift is matched, and therefore, by other gifts.
Acronym for donors who gave "last year but not this" year.
A campaign, usually broadly based, conducted by mail, frequently with several mailings over a specified period.
Potential sources of funds, members, or clients (individuals and organizations).
The process of gathering, recording, and analyzing information pertaining to the marketing of goods and services.
A gift that is made on condition it be matched within a certain period, either on a one-to-one basis or in accordance
with some other formula; also a gift by a corporation matching a gift by one of its employees.
Gift made to perpetuate the memory of an individual. "Memorial" should not be confused with a gift to honor a living
A philosophical or value statement that seeks to respond to the "why" of the organization's existence, its basic
reason for being. Mission statement is not defined in expressions of goals or objectives.
In fund raising terms, refers specifically to the institution's dollar requirements that can constitute objectives for
an intensive campaign or for a continuing fund development program. Needs can be classified as capital, endowment,
program, or project. Also, identified community or constituent needs which the organization and its programs seek to
NONPROFIT (NOT-FOR-PROFIT) ORGANIZATION
Organizations of members and/or volunteers that are classified by the Internal Revenue Service as providing a public
benefit without purpose of profit for members of the corporation.
The simple transfer of gift property to the recipient organization without any conditions or terms of trust.
One or two individuals, optimally board members volunteers rather than staff, meet in-person with donor or donor
prospect to obtain financial support. The most effective way to obtain financial support for a non-profit.
A gift provided for legally during the donor's lifetime, but whose principal benefits do not accrue to the institution
until some future time, usually at the death of the donor and/or his/her income beneficiary.
A signed and dated commitment to make a gift over a specified period, generally two or more years, payable according to
terms set by the donor, with scheduled monthly, quarterly, semiannual, or annual payments.
A printed form used by solicitors in seeking what is usually considered a binding commitment from a prospect for a
A report prepared periodically during a campaign by the fund raiser for distribution to leadership and other
representatives of the organization and for the record.
A written request or application for a gift or grant that includes why the project or program is needed, who will
carry it out, and how much it will cost.
Any logical source of support, whether individual, corporation, organization, government at all levels, or foundation.
Generally refers to commitments of funds by government agencies rather than those distributed by foundations.
Commences in a fundraising campaign after two-thirds or three-fifths of the funds needed is raised in the quiet phase.
Stage at the front end of a campaign during which solicitations are made directly to individuals; before the public
An evaluation or "guess-timate" of a prospective contributor's ability to contribute. The rating becomes an asking
figure for the solicitor to suggest in requesting a contribution or pledge from the donor.
RECOGNITION/ RECOGNITION EVENT
Formal or informal acknowledgment of a gift or contributed services; an event, communication, or significant item
honoring a gift or a service. A recognition event may be staged to recognize individual(s) and also raise funds from
A gift for a specified purpose clearly stated by the donor. Cannot be used for another purpose without donor consent.
In fund raising, an executive committee of top leadership that bears overall responsibility for a fund raising
Organization has federal and state tax exempt status that allows donors to claim a tax reduction for gifts to that
Utilizing telephone calls to personally solicit gifts. Best used in conjunction with direct mail.
A term used to describe all nonprofit organizations and institutions. Also known as the Independent Sector.
Time management plan for a fund raising program; calendar of planned events, with designated dates for the completion
of specified activities.
Money, securities, property held in trust by an agent of wealth (bank, estate manager, attorney) or managed by an
institution under trust agreement to produce income for the beneficiary.
A gift to an organization for whatever purposes officers or trustees choose.
The particular form in which a fund raising program is organized and executed; e.g., annual giving, capital campaign,
or direct mail.
The willingness of private citizens to serve voluntarily a great variety of programs and causes, both in fund raising
programs and in other capacities.
YEAR END GIVING
The practice among many charitable organizations of seeking gifts, usually via mail campaigns, in the last two or three
months of a calendar year on the premise that prospects will take last minute advantage of opportunities to secure tax
deductions when their financial situation for the tax year is clearest.