One who receives the aid or service of others.

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

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

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

The right of a non-profit organisation to self-government of policies and administration, autonomous from its funding resources.

The examination of financial statements of an organisation by a disinterested third party. It is designed to give the accountants a basis for judging how effectively the records were kept and the degree of reliance he can place on the internal controls.

An instrument authorising one person to act for another person.

One appointed by another person to do something in his stead.

An organized body of persons, normally dedicated to a non-profit purpose.

Where such a body complies with certain legal formalities, it may obtain juridical status. It is governed by a constitution.

Property, plan, and equipment.

Assets that are tangible and generally used by the organisation over a relatively long period of time (more than one year).