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
Tax Privileges
A fiscal concession given to an organisation or to its donors.
Tax Recovery
The recovery from government of tax deducted at source on the income of a tax-privileged body.
Tax, Value Added
Tax on goods and services calculated upon costs and values.
Terms Of Reference
Instructions or mandate given for the carrying out of a specific activity or operation.
A document by which a person indicates how his property or other interests shall be disposed of upon his death.
Testamentary Disposition
A disposal of property by will.
Testamentary Gift
A gift of property to a person by will, effective upon the death of the testator.
The Arts
A term applied mainly to poetry, literature, music, ballet, theatre, painting and sculpture, etc.
Third Party Purchases (Purchase Of Service)
The purchase of service from an agency by any source that it is not the direct consumer of the service provided.
An arrangement by which property is handed over to or vested in persons for them to use it and dispose of it for the benefit of others or for charitable purposes, without any personal interest in it themselves.
Trust Deed or Instrument
The formal document signed, sealed and delivered, under which a trust is created.
Trust Fund
Money or investments representing money, held upon specified trust.
Trust Inter Vivos
A trust created during a person's life, as distinct from one created by will.
One to whom the management of property is committed in trust for the benefit of others. Hence trusteeship, the office or function of a trustee.
Trustee Investment
An investment authorised by law in which trustees may place trust funds.
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