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
Object Budgeting And Accounting
The process of planning and accounting for "objects" of expense and income (e.g. office supplies, rent) with no relationship to the programs delivered by the organisation.
Objective
Purpose of an organisation broken down in such a way that it can be implemented by specific action.
Objects
The aims or purpose of an organisation.
Observer
A person admitted to attend a meeting (usually on behalf of another person or organisation) but without any of the rights as to voting and otherwise accorded to full members present.
Official Trustees Of Charitable Funds
In English law persons appointed by the Charity Commissioners, and forming a corporation, in whom the money, stocks or investments of any endowed charity may be invested.
Overhead Expenses
The essential administrative expenses incurred in connection with the running of an organisation particularly those which cannot be attributed to any one department or activity (such as are needed for rent, staff, mail, telephone, publicity, etc).
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