Glossary

Obligation or willingness to accept responsibility for actions. A common topic of discussion in philanthropy, usually in relation to a presumed absence or deficit. Several elements of accountability, actual or desirable, form part of this debate: the accountability of donors to the public, to their beneficiaries, to the government of the country in which they are based and, in the case of institutions, of the officers and trustees to the institution itself.[3]

An established (both in terms of track record, size and length of existence) public foundation that would provide support to the recipient over a period of 3 years or more.

A gift that recurs each year (can be made in several installments throughout the year). However, this term is increasingly being replaced by “periodic gift” or “regular gift”, which better reflects the idea of a recurring gift throughout the year.

An annuity is a financial product stipulated by a contract to receive payments of a specific amount at defined intervals over the lifetime or a certain number of years. They provide a guaranteed regular income in exchange for a transfer of cash or other assets.

A gift made by a donor who does not wish to disclose their name. Only information concerning the amount is permitted in the announcement of an anonymous gift.

The term “at arm’s length” describes a relationship where persons act independently of each other or who are not related. The term “not at arm’s length” means persons acting in concert without separate interests or who are related.

Resources that can provide current or future economic benefit to an organization, or anything that you own that has value. A registered charity’s assets include, among others, amounts receivable, bank accounts, capital assets, cash, inventories, long-term investments, and short-term investments. Generally, assets are invested and the income is used to make grants

Associated charities are two or more registered charities that have applied for and received this designation from us. Associated charities can pass funds among themselves without being affected by the usual limitation placed on gift making by charitable organizations.

A form of fundraising that 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.

A willingness to do good; a generous donation; an act of kindness.

By means of a will, to leave property to a beneficiary

A bequest is property a qualified donee receives from the will of a deceased person.

CRA is the federal agency that collects taxes. It is also responsible for registering charities for income tax purposes. The Charities Directorate of the CRA administers the Income Tax Act as it applies to registered charities.

A capacity-building grant is often linked to expressions such as organizational development or institutional strengthening of organizations. In other words, it is a sum of money awarded by a foundation to a non-profit organization for the purpose of exploring new strategies, increasing skills, and improving procedures and systems in order to increase the organizations’ effectiveness and capacity.

Also known as a capital development campaign, a capital campaign is an initiative set up to gather and raise considerable funds to support an organization’s essential needs, such as a major construction or renovation project.

Cash gifts generally include cheques, money orders, bank drafts, as well as cash. Donations made by debit card and by credit card are also considered cash gifts.

An agreement that connects a product or service to a social cause, resulting in a portion of the profits earned by the corporation being directed to the cause.

A document issued by an incorporating authority (federal, provincial, or territorial government) stating that the organization is duly incorporated and that it is in good standing with the authority. The name of the document may vary from jurisdiction to jurisdiction.

Like a regular annuity, it involves receiving payments of a specific amount at defined intervals. With a charitable gift annuity, the payments are made to charitable organizations. The donor can generally benefit from a tax deduction, since part of the payments are tax-exempt.

Charitable giving mechanism established as a philanthropic subsidiary of for-profit financial institutions, including banks and mutual fund companies.

A strategy that encompasses an individual’s life experiences, values, aspirations, and interests, shaping how donations are allocated to charitable organizations.

Is established as a corporation, a trust, or under a constitution ; has exclusively charitable purposes ; primarily carries on its on charitable activities, but may also gift funds to other qualified donees ; more than 50% of its governing officials must be at arm’s length with each other ; generally receives its funding from a variety of arm’s length donors ; its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.

These are purposes defined by Canadian courts that must be stated in the articles of incorporation of a registered charity. These objects are grouped into four general categories, and a registered charity may fall into one or more of these: i) the relief of poverty; ii) the advancement of education; iii) the advancement of religion; or iv) certain other objects which benefit the community in such a way that they have been qualified as charitable by the courts.

A legal structure used when an individual wishes to reserve the residual interest of a trust for the benefit of one or more registered charities. The income from this trust is collected during the donor’s lifetime, and after their death, the assets pass to the designated charities.

The dominant philanthropic model for hundreds of years has been based on the idea that philanthropists understand the needs of the disadvantaged and meet them through their generosity. This involves giving to alleviate immediate suffering and address social problems. The gift may be money, clothing, time, food or other items. It is, however, a philanthropic model that often brings little or no systemic change to address the root causes of problems.

A charity registration number is 15-digit program account number assigned to a charity by the Canada Revenue Agency when it is registered.

A fundraising approach rooted in fairness and social equity. It emphasizes the collective community above individual entities, cultivates a feeling of inclusiveness and mutual reliance, views work as a comprehensive effort rather than isolated transactions, and promotes reciprocal assistance among nonprofit organizations.

Raising voluntary local resources (which include, but are not limited to money) for local purposes. The term is not limited to community foundations, though community foundations may be considered an expression of community philanthropy.

A private foundation funded by a for-profit corporation or company, and its main focus is granting funds. While a company-sponsored foundation may have strong connections to the donating company, it functions as an independent organization.

Circumstances in which the personal interests of an individual involved in an organization may influence his or her choices in a way that does not promote the best interests of the organization.

A foundation created by a company that provides the financial resources for the foundation. Typically a distinct legal entity, the company and the foundation maintain an ongoing relationship with terms that can differ.

A corporate giving (direct giving) program is a grantmaking program established and administered within a profit-making company. Gifts or grants go directly to charitable organizations from the corporation. Corporate foundations/giving programs do not have a separate endowment; their expense is planned as part of the company’s annual budgeting process and is usually funded with pre-tax income.

The activities of businesses that are directly intended to benefit society. These can include philanthropy, ethical labour practices or taking steps to protect the environment.

A fundraising method that involves soliciting financial contributions from individuals or groups in the local community on a broad basis. In this way, a large group of people make gifts of various amounts, often modest, to a specific cause. Successful local fundraising is generally considered to reflect strong community support.

A set of behaviors, mindsets and methods aimed at defining and improving the well-being of society through volunteerism, mutual aid, financial support and social innovation. It involves contributing money, goods, time or expertise in the collective interest of society.

A gift that can be used immediately by the beneficiary organization.

A donation agreement whose use is not immediate, but postponed to a later date.

A grant to support the creation of an innovative project or program which, if successful, can serve as an example or model and be replicated.Le retrait d’un investissement au sein d’une organisation ou d’une région pouvant être de diverses raisons, telles que les actions de l’organisation ou de la région, un conflit avec les intérêts déclarés de l’investisseur, ou des inquiétudes liées aux valeurs éthiques ou sociales.

A designated gift is a type of gift made between registered charities that are not at arm’s length to each other. A gift becomes a designated gift if the donor charity identifies it as a designated gift in its information return for the year the gift is made.

Directors and trustees are persons who make up the registered charity’s elected or appointed governing body. This generally means persons who hold positions identified in the registered charity’s governing documents, such as chair, treasurer, secretary, or past president. The registered charity’s governing board includes all its directors and trustees.

Grant-making foundations will help raise funds and mobilize their experience and expertise to help rebuild communities affected by disasters.

The disbursement quota is the minimum calculated amount that a registered charity is required to spend each year on its own charitable programs or on gifts to qualified donees (such as other registered charities).

A discretionary grant is a grant awarded at the discretion of one or more trustees. Since the Board of Directors may delegate discretionary powers to staff, discretionary grants do not usually require the prior approval of the full Board of Directors.

Withdrawal from an investment in an organization or region can be for a variety of reasons, such as the actions of the organization or region, a conflict with the investor’s stated interests, or concerns about ethical or social values.

A fund may be classified as donor-advised if it has at least three characteristics: (1) a donor or person appointed or designated by the donor has, or reasonably expects to have, advisory privileges with respect to the fund’s distributions or investments, (2) the fund is separately identified by reference to contributions of the donor(s), and (3) the fund is owned and controlled by a sponsoring organization, such as a community foundation. A fund possessing these characteristics may be exempt from the donor-advised fund classification if it grants to one single public charity or government unit or if the fund meets certain requirements applicable to scholarship funds.

A fund held by a community foundation where the donor has specified that the fund’s income or assets be used for the benefit of one or more specific public charities. These funds are sometimes established by a transfer of assets by a public charity to a fund designated for its own benefit, in which case they may be known as grantee endowments. The community foundation’s governing body must have the power to redirect resources in the fund if it determines that the donor’s restriction is unnecessary, incapable of fulfillment, or inconsistent with the charitable needs of the community or area served.

As far as the capitalization of an organization is concerned, the aim is to have funds available to meet future needs for adaptability and sustainability.

This is the amount by which the fair market value of the gifted property exceeds the amount of any advantage received or receivable as a result of the gift. This is the amount for which a qualified donee can issue a receipt.

An eligible donee is a registered charity : that is not subject to a suspension of tax-receipting privileges ; that is not subject to a security certificate under the Charities Registration Act ; that has no unpaid liabilities under the Income Tax Act or the Excise Tax Act ; that has filed all of its information returns ; that has more than half of its directors/trustees of the charity gifting to it. In some cases, a muncipality may be eligible donee. For example, in situations where an eligible charity cannot be found in order to keep the property in the charitable sector, the Minister may allow the property to be transferred to a municipality for the benefit of the community.

A sum invested to generate long-term income for the ongoing support of an institution such as a school, hospital or foundation. Many foundations operate with endowments, using the interest generated to fund their gifts.

Autonomous set of accounts showing cumulative contributions received as endowments. The are a specific type of externally restricted contribution, by virtue of which the organization is obliged the organization is required to permanently retain the resources allocated, i.e. the amount donated permanent capital for the organization. The income generated by the endowment endowment can be used for a specific purpose (if specified by the contributor) or for the organization’s own operation.

In order to achieve an equal outcome between individuals, equity takes into account the unique positions of each individual and allocates resources and opportunities accordingly.

A foundation whose funds are derived from members of a single family. At least one family member must continue to serve as an officer or board member of the foundation, and as the donor, they or their relatives play a significant role in governing and/or managing the foundation throughout its life. Most family foundations are run by family members who serve as trustees or directors on a voluntary basis-receiving no compensation; in many cases, second- and third-generation descendants of the original donors manage the foundation. Most family foundations concentrate their giving locally, in their communities.

The responsibility of an organization’s officers and trustees to put the interests of the organization before their own in matters which concern it.

A setup in which an established nonprofit offers financial assistance for a project that could either be autonomous or in the process of acquiring its own tax-exempt status.

A non-governmental, non-profit organization with assets provided by a donor or donors. It is administered by its own officers and expends its income for public benefit. Definitions, legal status and obligations vary from country to country.

A foundation focused on the long term, with no scheduled end date, where control of the foundation and its assets can be passed on, perpetuating the foundation’s charitable values and actions.

A natural or legal person who provides money to an individual or company to finance a project, support a cause or cover specific expenses.

They are organized or informal partnerships of grantmakers who share a common interest in opportunities to connect, exchange knowledge and information, and promote cooperation on specific issues.

This collaborative is an approach where donors (and possibly other stakeholders) come together to cooperate towards a shared goal. In order to have a more significant impact and to strengthen their ability to tackle socio-environmental and socio-economic challenges, participants combine their resources, networks, expertise and commitment.

A chronological pattern of proposal review, decision-making, and applicant notification. Some donor organizations make grants at set intervals (quarterly, semi-annually, etc.), while others operate under an annual cycle.

Also called an unrestricted grant or basic support, it’s a grant designed to support an organization’s overall mission or activities, rather than a specific goal or project.

Private foundation providing grants in various fields of interest.

The intentional, non-reversible transfer of valuable property without expectation of payment at the time of transfer or at a later date. If the donor intends to reclaim the property, it does not qualify as a gift.

A donation of goods or services rather than cash or appreciated property.

A collaborative giving model where donors pool their assets and participate in awarding grants to charitable causes.

A form of oversight exercised by people who form the governing body of an organization or institution.

It is an allocation that can come from a government agency, a foundation or a company.

A legally binding contract drawn up between a grantmaker and a grantee, detailing the conditions of use of the grant as well as reporting procedures.

The individual or organization that receives a grant.

Private foundations, which use their income to make grants to other non-profit organizations. Organizations are generally selected on a project basis.

The individual or organization that makes a grant.

Impact investments are those made into companies, organizations, and funds with the intention to generate a measurable, beneficial social or environmental impact alongside a financial return.

These private foundations are usually founded by one individual, often by bequest. They are occasionally termed “non-operating” because they do not run their own programs. Sometimes individuals or groups of people, such as family members, form a foundation while the donors are still living.

A gift made while the donor is alive.

The income derived from an organization’s cash reserves, usually originating from interest-bearing bank accounts.

Specialized, external and independent professionals who provide investment advice. They are appointed by the Board of Directors and are responsible for managing the organization’s funds.

A trust that cannot be modified or terminated by the trustee.

An investment that risks the foundation’s ability to carry out its exempt purposes. Although certain types of investments are subject to careful examination, no single type is automatically a jeopardy investment.

The gift that a person bequeaths, both through the specifics of their will and through the tradition of giving that they has shared with their descendant.

A method of grantmaking practiced by some foundations. Leverage occurs when a small amount of money is given with the express purpose of attracting funding from other sources or of providing the organization with the tools it needs to raise other kinds of funds.

foundations that do not intend a permanent endowment.

A loan of property involves granting a right to use property for a period of time. Since there is no transfer of property, it does not qualify as a gift and a receipt cannot be issued.

A loanback occurs when a donor makes a gift to a qualified donee and within 60 months of making the gift, a specific situation occurs that affects the fair market value of the gift for income tax purposes.

Money that has been pending for an organization for more than a year and has been committed in the form of a grant, gift or pledge.

A significant donation, the amount of which may vary according to the entity’s needs and objectives. A major gift may be made on a one-off basis, or on a regular basis at defined intervals.

A grant or contributions program that will match employees’ or directors’ gifts made to qualifying educational, arts and cultural, health, or other organizations. Specific guidelines are established by each employer or foundation.

A grant or gift made with the specification that the amount donated must be matched on a one-for-one basis or according to some other prescribed formula.

The investment of all or part of a foundation’s assets in such a way that its general purpose is furthered.

Collaboration between two or more entities with the aim of strengthening the network by sharing skills and human, material or immaterial resources. This can be orchestrated in a more or less formal and structured way over the short, medium or long term.

An endowment fund that bears the name of the donor or another person honored by the donor, whose income is usually earmarked for a specific purpose. Named endowments are usually grouped with other endowments for investment, but are separately accounted for in the charity’s financial statements.

A provision stating that the organization shall be carried on without purpose of gain for its members, and any profit or other assets of the organization shall be used solely to promote its objectives.

A non-profit organization is an association, club, or society that is operated exclusively for social welfare, civic improvement, pleasure, recreation, or any other purpose except profit. It is not a charity. No part of the organization’s income can be payable to or available for the personal benefit of any proprietor, member, or shareholder, unless the recipient is a club, society, or association whose primary purpose and function is to promote amateur athletics in Canada.

Registered charities can issue official donation receipts (also referred to as “tax receipts”) to acknowledge gifts. An official donation receipt is subject to particular requirements under the Income Tax Regulations including identification that it is an official receipt for income tax purposes.

Private foundations that directly pursue their own charitable objectives, as opposed to awarding grants to external organizations or individuals.

Donation, monetary or otherwise, to support an organization’s operations. For example, employee salaries and utility expenses.

The term “parallel” foundation refers to a public foundation set up by a charitable organization (called an “operating organization”), usually in connection with the creation of an endowment fund, restricted funds or fund-raising activities, among others.

CA way of actively engaging communities in decision making of valuing people on the ground, as subject matter experts, as practitioners of the funded work, and as the end beneficiaries of services. It’s also a way of offsetting or acknowledging the unequal relationship between donors and recipients.

Term coined by Matthew Bishop and Michael Green to describe how philanthropy is the handmaiden of capitalism allowing wealth generated by the market to be re-constituted for public good. It also describes a form of giving in which wealthy individuals are increasingly proactively involved in the allocation of funds.

Participating in a philanthropic ecosystem means funding based on a holistic, collaborative approach that takes into account the needs on the ground. A thriving ecosystem should encourage cooperation between organizations, institutions and all individuals involved in a specific social issue or campaign.

Private action or the use of private resources for public purpose. The term can refer to any act of giving whether the gift is money, time or expertise.

Territorial philanthropy is a strategy of concentrating charitable resources on a particular territory, be it a neighborhood, a city or even several counties. The aim is to create a significant and positive influence on this territory, going beyond simple support for a community foundation or funding for disparate initiatives.

Planned giving is a fundraising program that involves arranging donations to serve the interests of the registered charity and that suits the personal, financial, and tax situation of the individual donor. Through a planned-giving program, a registered charity seeks to attract significant gifts by identifying potential donors and helping them with information and advice. Examples of planned giving include bequests, annuities, life insurance policies, and residual interests or charitable remainder trusts.

A promise to make future contributions to an organization. For example, some donors make multiyear pledges promising to grant a specific amount of money each year.

A method of organized giving where donors contribute through a central entity, which subsequently channels funds directly to organizations.

A review of the results of a grant, with an emphasis on whether or not the grant achieved its desired objective.

It’s an approach that involves the foundation acting as a partner in the search for solutions as beneficiaries, funders, community leaders and other partner organizations are included in decisions, for example in relation to grant-making. It’s an approach that relies on collaboration between stakeholders, rather than on a predefined initiative by the foundation.

Is established as a corporation or a trust ; has exclusively charitable purposes ; carries on its own charitable activities and/or funds other qualified donees ; may have 50% or more of its governing officials not at arm’s length with each other ; generally receives the majority of its funding from a donor or a group of donors that are not at arm’s length ; its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.

The investment of all or part of a foundation’s endowments and assets in industries or enterprises which further a specific element of the foundation’s work. They differ from mission-related investments in that they relate to a particular foundation programme, rather than to its general mission.

An asset is anything tangible or intangible, movable or immovable, that a person or entity owns, including rights. There are two types of property: real property, i.e. any interest in land, includes buildings or improvements to buildings; personal property, i.e. any property other than land, includes items such as furniture, clothing, works of art, bank accounts, shares, patents and copyrights.

Based on the logic of support, any source that can support an organization. This may be an individual, a company, an organization, a foundation or various government bodies.

Refers to an investment principle by which the recipient is expected to invest and manage the Endowment Fund according to investment policies, standards and procedures that a prudent person would exercise in making investment decisions regarding property belonging to others.

Is established as a corporation or a trust ; has exclusively charitable purposes ; generally gives more than 50% of its income annually to other qualified donees, but it may carry out some of its own charitable activities ; more than 50% of its governing officials must be at arm’s length with each other ; generally receives its funding from a variety of arm’s length donors ; its income cannot be used for the personal benefit of any of its members, shareholders, or governing officials.

Nonprofit organizations that obtain a minimum of one-third of their revenue from the general public. These foundations can provide grants or participate in charitable endeavors.

This assessment is used to verify that a specific proportion of diversified public support is present in an organization’s overall support framework. An organization is considered to receive public support if it generally derives at least one-third of its total support from government sources, contributions from the general public, or a combination of these sources.

A qualified donee is an organization that can issue official donation receipts for gifts it receives from individuals and corporations. It can also receive gifts from registered charities.

Also referred to as a letter of inquiry, this is a brief letter outlining an organization’s activities and a request for funding sent to a prospective donor to determine if there is sufficient interest to warrant submitting a full proposal. This saves the time of the prospective donor and the time and resources of the prospective applicant.

A registered charity refers to a charitable organization, public foundation, or private foundation registered with the Canada Revenue Agency. A registered charity is issued a Registration Number once approved. It is exempt from paying income tax, and can issue tax receipts for donations it receives. It must be established and resident in Canada, operate for charitable purposes, and devote its resources to charitable activities. However, if a registered charity is under suspension, it no longer has receipting privileges during the suspension period.

A testamentary gift made with what remains of the estate, once all other bequests and expenses have been paid. This can be a percentage or the entire residuary estate.

Assets or income that is restricted in its use, in the types of organizations that may receive grants from it, or in the procedures used to make grants from such funds.

In the context of philanthropy, return on investment (ROI) is a more flexible concept than the financial field’s concept of profitability and efficiency. ROI is then used to assess the positive impact and effectiveness of programs, taking into account both the tangible and intangible value an organization brings to the community.

A trust that can be modified or terminated by the trustee.

A broad term encompassing the practice of assessing risk across all facets of an organization’s management and activities, and devising strategies to mitigate potential exposure to those risks.

A share is a share or fraction of a share of the capital stock of a corporation. A share of the capital stock of a corporation includes a share of the capital of a cooperative corporation (within the meaning assigned by subsection 136(2) of the Income Tax Act) and a share of the capital of a credit union.

A financially independent, not-for-profit enterprise whose primary mission is to solve a social problem. Rather than distributing dividends, profits generated by the social enterprise are reinvested in the business or used to create other social enterprises.

The main characteristic that distinguishes a social entrepreneur is their innovative or enterprising approach to solving social problems, without necessarily being affiliated with a social enterprise. However, many would argue that a social entrepreneur is someone who runs a social enterprise.

Using the market to affect society.

It’s an approach that aims to address the root causes of social, economic and political injustice by providing financial support to organizations fighting for structural change. The strategies generally include the people affected by these injustices in the decision-making process. Foundation contributions can take many forms: time, expertise, knowledge and access to non-profit partners.

The concept of Social Return on Investment (SROI) makes it possible to assess and understand the social and environmental value generated by organizations.

A private foundation that concentrates its grantmaking efforts in one or a few specific areas of interest.

A testamentary gift of designated property or a specific amount of money.

A donation that is intended to finance an activity of a charitable organization and is received in return for advertising or promoting the image of the brand, its products or services.

It refers to the methods by which an institution demonstrates ethical responsibility in the use of donated resources. It is also the philosophy and guiding principle of philanthropy by which a donor exercises responsibility in the gift of resources.

Like its counterpart (and some would say its opposite) traditional philanthropy, strategic philanthropy is a rather loose term (in at least one instance, it is used to mean cause-related marketing), but is generally considered to mean giving based on a considered view of how philanthropy can pursue social change (ie a lasting solution to a problem) by attacking underlying causes. Also implicit in the idea is research, both initial and continuing and a long-term engagement with a particular issue.

A supporting organization is a charity that is not required to meet the public support test because it supports a public charity. To be a supporting organization, a charity must meet one of three complex legal tests that assure, at a minimum, that the organization being supported has some influence over the actions of the supporting organization. Although a supporting organization may be formed to benefit any type of public charity, the use of this form is particularly common in connection with community foundations.

The amount by which revenues exceed expenses over an accounting period (usually 12 months).

A set of 17 goals (sub-divided into 169 targets) set in 2015 at the initiative of the United Nations, which most countries have committed to trying to reach by 2030 in order to ‘end poverty, protect the planet and ensure prosperity for all’.

It’s a philanthropic strategy that identifies and brings together organizations working on a problem to achieve a common goal. By recognizing the interconnectedness of problems and social conditions, systemic change philanthropy integrates funders into the ecosystem that is part of today’s problem and part of tomorrow’s solutions. Together, they work to transform and dismantle inequalities.

Income tax, gift tax and inheritance tax reductions obtained through contributions to philanthropic organizations.

These are organizations that are not required to pay taxes, such as federal or state corporate income tax or state sales tax. Individuals who contribute to these organizations may be entitled to deduct these gifts from their income tax.

Like capacity-building grants, technical assistance gifts are intended to strengthen an organization rather than generate specific, measurable results. Technical assistance usually involves elements such as access to technology and IT support. Technical assistance can also include funds to cover legal fees, training costs, leadership skills development and financial management.

A trust which takes effect after death and has been established in accordance with a person’s will.

Deceased person with a valid will.

A loose term used to refer either to the objects of giving (for example, giving to ‘traditional’ beneficiaries such as education, healthcare, people evidently in need) or to giving which addresses symptoms rather than causes. In the latter sense, it is often used (especially by its critics) in contrast with ‘strategic’ giving which allegedly looks at the deeper roots of a problem.

Transparency stands in contrast to privacy. An organization is deemed transparent when all its information is accessible and openly available. When foundations choose to make their information openly accessible, this practice can aid in their effectiveness by defining the goals they are pursuing, informing potential grant recipients about priority areas, and communicating their achievements to the broader public.

A legal device used to set aside money or property of one person for the benefit of one or more persons or organizations.

It’s an approach that aims to address intrinsic power inequalities between funders, non-profits and the communities they support. In essence, it is about rebalancing power, whether at a systemic, organizational or interpersonal level, with the aim of fostering a more equitable and healthy ecosystem of nonprofit organizations.

The person(s) or institutions responsible for the administration of a trust.

Person who establishes a trust.

Normally found at community foundations, an unrestricted grant is one that is not specifically designated to particular uses by the donor, or for which restrictions have expired or been removed.

A submission forwarded to a foundation without prior invitation or awareness on the foundation’s end, typically following the foundation’s application guidelines. Certain foundations may decline to accept unsolicited proposals or applications.

Applying techniques from venture capital finance and business to philanthropic goals. Its techniques include taking a seat on the board, organizational mentoring and long-term financial support.

A benevolent gesture involving the voluntary contribution of skills, time and energy to meet community needs. Voluntarism is frequently associated with the voluntary sector or study, while volunteerism generally refers to the coordination or specific tasks performed by volunteers.

The concept of the “white savior” represents the egocentric conviction of a white person that it is in their duty to help those without resources or power. Individuals assimilated to the role of white savior generally help within predefined limits, while supporting or tolerating policies and methods that generate disparities and inequalities.

Formal legal document by which a person organizes the distribution of his or her property to take effect after death.