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cof.org
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Definitions (84)
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query letter
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 in [..]
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501(c)(3)
Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational, charitable, amateur athle [..]
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509(a)
Section of the tax code that defines public charities (as opposed to private foundations). A 501(c)(3) organization also must have a 509(a) designation to further define the agency as a public charity [..]
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affinity group
A separate and independent coalition of grantmaking institutions or individuals associated with such institutions that shares information or provides professional development and networking opportunit [..]
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annual report
A voluntary report published by a foundation or corporation describing its grant activities. It may be a simple, typed document listing the year's grants or an elaborately detailed publication. A [..]
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assets
Cash, stocks, bonds, real estate, or other holdings of a foundation. Generally, assets are invested and the income is used to make grants. (see Payout Requirement
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bequest
A sum of money made available upon the donor's death.
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bricks and mortar
An informal term indicating grants for buildings or construction projects.
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building campaign
A drive to raise funds for construction or renovation of buildings.
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