Glossary & full forms

The section of the U.S. Internal Revenue Code that grants tax-exempt status to charitable, religious, educational and similar nonprofits, letting donors deduct their gifts.

The obligation of an organization to answer for its decisions, use of funds and results to donors, beneficiaries, regulators and the public.

Organized efforts to influence public policy, laws or attitudes on behalf of a cause or group, through research, campaigning, lobbying or public education.

A person or group that receives help, services or funds from an organization's programs; also called a client or participant.

The governing body legally responsible for an organization, setting strategy, overseeing finances and ensuring the mission is pursued responsibly.

Strengthening the skills, systems and resources of individuals or organizations so they can perform their work more effectively and sustainably.

A nonprofit rooted in and run by members of a specific local community to address that community's own needs.

An organization set up to provide help and raise money for those in need, or the act of giving such help voluntarily.

The ways individuals participate in public life to address issues of common concern, such as voting, volunteering, campaigning or community organizing.

The legal and political environment that lets people organize, express views and take collective action, protected by freedoms of association, assembly and speech.

The arena of voluntary associations, groups and movements outside the state and the market where citizens organize around shared interests and values.

Any non-state, not-for-profit group through which people organize to pursue shared interests, including NGOs, associations, unions and community groups.

Long-term assistance aimed at reducing poverty and improving living standards, such as building infrastructure, health systems and education, distinct from emergency relief.

A person, foundation, company or government that gives money, goods or services to support an organization or cause.

A pool of donated funds invested to generate ongoing income, where the principal is typically preserved and only the returns are spent on the mission.

A group whose mission and identity are rooted in a religious tradition, often delivering charitable, social or humanitarian services.

India's law regulating and restricting foreign donations to individuals and NGOs, requiring registration and government approval to receive foreign funds.

An organization, often endowed with capital, that funds charitable activities, typically by making grants to other nonprofits or running its own programs.

A group that appears to be an independent NGO but is created or controlled by a government to advance its interests at home or abroad.

The systems, rules and processes by which an organization is directed, controlled and held accountable, usually led by a board.

A sum of money awarded, usually by a foundation, government or donor, to fund a specific project or purpose and not expected to be repaid.

Activity driven by ordinary people at the local or community level, rather than led by established institutions or elites.

The basic rights and freedoms to which all people are entitled, such as life, liberty, expression and equality, recognized in international law.

Emergency assistance such as food, water, shelter and medical care provided to save lives and relieve suffering during crises, disasters or conflicts.

An organization made up mainly of sovereign states, created by treaty to pursue shared goals, such as the United Nations or the World Bank.

A contribution of goods or services rather than money, such as donated equipment, office space or professional expertise.

An NGO that operates across multiple countries, such as Oxfam, Amnesty International or the Red Cross network.

The act of trying to influence lawmakers or officials to support specific legislation or policy decisions.

A short declaration of an organization's core purpose, whom it serves and what it aims to achieve, guiding its strategy and activities.

Voluntary, reciprocal exchange of resources and support among members of a community, organized on the basis of solidarity rather than charity.

A non-profit group that operates independently of government to pursue social, humanitarian, environmental or advocacy goals.

An organization that uses its surplus revenue to pursue its mission rather than distributing profits to owners or shareholders.

An organization that does not operate to earn profit for owners; often used interchangeably with nonprofit, though it can also cover groups like clubs and associations.

An entity that operates for a collective, public or social benefit and reinvests any surplus in its mission instead of paying out profit.

The practice of giving money, time or resources to promote the welfare of others, typically through organized and sustained charitable giving.

Professional work, especially legal or consulting services, done voluntarily and without charge for the public good or for nonprofits.

A membership body that represents and supports people in a particular profession, setting standards, offering training and advocating for members' interests.

A nonprofit engaged in international relief and development, funded partly by voluntary private contributions; a term used notably by USAID.

A body funded and set up by government to carry out public functions while operating at arm's length from direct political control.

A set of 17 goals adopted by UN member states in 2015 to end poverty, protect the planet and ensure prosperity for all by 2030.

A business that trades to achieve a social or environmental mission, reinvesting most profits toward that purpose rather than maximizing returns to owners.

The practice of using entrepreneurial methods to develop, fund and scale solutions to social, cultural or environmental problems.

A sustained, organized collective effort by a large group of people to promote or resist social, political or cultural change.

Any individual or group with an interest in or affected by an organization's work, such as beneficiaries, staff, donors, partners and communities.

A research organization that produces analysis and policy recommendations on economic, social, political or technical issues to inform public debate.

The part of society made up of nonprofit and voluntary organizations, distinct from the public sector (government) and the private sector (business).

An organization of workers formed to protect and advance their rights, wages and working conditions through collective bargaining and representation.

Openness about an organization's finances, decisions and operations so that stakeholders can see how it works and how resources are used.

Giving time and effort to help others or a cause without financial reward, typically through or for an organization.

An organization or group that monitors governments, companies or institutions to expose wrongdoing and hold them accountable to the public.

A person who reports illegal, unethical or improper conduct within an organization, often at personal risk, to authorities or the public.