Civil Society Glossary


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In the summer of 2004, the UIA partnered with the Europhil Trust to edit, publish and host its Civil Society Glossary. This is the most recent version which appeared online in 2006.

The Civil Society Glossary is a resource of terms and definitions used when working in and with the civil society sector.

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Term Definition
Balance sheet

A statement of the financial condition of an individual or organisation at a given date.


The bestowal of money for a charitable purpose; a grant, gift, bounty or endowment.


One who makes gifts in support of others, usually gifts for charitable purposes


One who receives the aid or service of others.


(Noun) A donation or advantage. A favour. Goods received.

(Verb) To do good or help forward.

Benefit, Area of

The geographical area or, by analogy, field of activity over which a foundation or charity is empowered to apply its benefit.


An act which has for its object the well-being of others.

A voluntary gratuity.


Philanthropic; charitable and generous; desirous of the good of others.


A gift by will of personal property (which includes money).


A representative body of persons appointed or elected to sit in council for the management or investigation of a public or private business, trust, or other organisation or institution, eg board of directors, board of trustees.

Book Value

The net amount at which an asset or asset group appears on the book of accounts;

The value of a commodity as distinguished from its market value.


(Noun) A prospective estimate of receipts and expenditures of an organisation.

(Verb) To adjust expenditure to possible resources.


1. Laws or rules dealing with matters of local or internal regulation made by local authority.

2. Internal regulations adopted by an organisation to govern its activities.

Also spelled "By-laws"

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