501(c)(3) | IRS designation for public serving nonprofit organizations exempt from income tax and eligible to receive tax-deductible gifts |
501(c)(4) | IRS designation for advocacy organizations |
990 | Form used by the IRS for annual reporting by nonprofit organizations |
EIN | Employer Identification Number |
FMV | Fair Market Value |
CPI | Consumer Price Index |
FAS | Financial Accounting Standard |
FASB | Financial Accounting Standards Board-sets the rules for nonprofit accounting |
IRA | Individual Retirement Account |
IRC | Internal Revenue Code-code used by the IRS; also International Red Cross |
IRS | Internal Revenue Service |
NCPG | National Committee on Planned Giving |
NPO | Nonprofit organization |
PGDC | Planned Giving Design Center |
RFP | Request for proposals-an announcement of grant fund availability |
UMIFA | Uniform Management of Institutional Funds Act |
UPMIFA | Uniform Prudent Management of Institutional Funds Act |