This glossary explains specialized terminology used across Nonprofit & Public Sector organizations, emphasizing funding, governance, humanitarian operations, development programs, compliance, and impact measurement. It helps leaders and practitioners navigate acronyms commonly encountered in the Nonprofits, NGOs & Multilaterals Practice.
0–9 A B C D E F G H I J K L M N O P Q R S T U V W
| 0–9 | |
| 3W | Who does What, Where: A humanitarian information-management tool that maps participating organizations, their activities, and operational locations to identify coverage and coordination gaps. |
| 4W | Who does What, Where, When: An extension of the three-part activity map that adds timing, helping coordinators understand planned, current, and completed interventions. |
| A | |
| AAP | Accountability to Affected Populations: A commitment to give crisis-affected people meaningful influence over decisions, provide accessible information, and maintain safe feedback and complaint channels. |
| ACNC | Australian Charities and Not-for-profits Commission: Australia’s national charity regulator, responsible for registration, reporting requirements, governance standards, and maintenance of the public charities register. |
| ADB | Asian Development Bank: A multilateral development bank that finances public- and private-sector programs supporting economic and social development across Asia and the Pacific. |
| ADS | Automated Directives System: The principal repository for the United States Agency for International Development’s operational policies and procedures, including requirements applicable to assistance awards and implementing partners. |
| AfDB | African Development Bank: A regional multilateral development bank that provides financing, technical assistance, and policy support to African countries. |
| AFP | Association of Fundraising Professionals: A professional association that supports fundraising practitioners through ethical standards, education, research, and certification-related resources. |
| AGM | Annual General Meeting: A formal yearly meeting at which members or governing stakeholders receive reports, elect directors where applicable, and conduct required organizational business. |
| AIIB | Asian Infrastructure Investment Bank: A multilateral development bank that finances sustainable infrastructure and other productive sectors, principally in Asia. |
| ALNAP | Active Learning Network for Accountability and Performance in Humanitarian Action: A global network that develops evidence, evaluation resources, and learning practices to improve humanitarian performance. |
| AML | Anti-Money Laundering: Controls designed to prevent funds from being used to disguise criminal proceeds. Charities and aid organizations apply these controls when screening donors, partners, transactions, and higher-risk operating environments. |
| AoR | Area of Responsibility: A designated thematic or operational domain within a humanitarian coordination structure, often used for specialized protection work such as child protection or gender-based violence. |
| APS | Annual Program Statement: A United States government assistance solicitation used to invite concept papers or applications addressing broad development objectives, often over an extended submission period. |
| AWP | Annual Work Plan: A document translating a program strategy or award into yearly activities, responsibilities, milestones, budgets, and performance targets. |
| B | |
| BAA | Broad Agency Announcement: A competitive United States government solicitation used to seek innovative approaches, research, or solutions, sometimes through a collaborative co-creation process. |
| BHA | Bureau for Humanitarian Assistance: The United States Agency for International Development bureau responsible for overseas disaster assistance, food assistance, and humanitarian funding. |
| BINGO | Big International Non-Governmental Organization: An informal sector term for a large international organization with substantial funding, staffing, and operations across multiple countries. |
| BOD | Board of Directors: The governing body with fiduciary responsibility for organizational mission, strategy, executive oversight, financial stewardship, and legal compliance. |
| C | |
| CA | Contribution Agreement: A funding instrument under which a donor supports specified activities and imposes conditions for eligible costs, reporting, performance, and accountability. |
| CBA | Cost-Benefit Analysis: A method for comparing an intervention’s expected economic and social benefits with its costs to inform project selection, design, or evaluation. |
| CBO | Community-Based Organization: A locally rooted organization formed to address the needs and priorities of a particular community, often serving as a delivery, advocacy, or consultation partner. |
| CBPF | Country-Based Pooled Fund: A humanitarian financing mechanism managed by the United Nations at country level to allocate donor resources to prioritized response activities. |
| CCA | Common Country Analysis: The United Nations system’s independent analysis of a country’s development context, risks, inequalities, and financing landscape, used to shape collective country programming. |
| CCEW | Charity Commission for England and Wales: The regulator and registrar for charities in England and Wales, overseeing registration, governance, reporting, and compliance with charity law. |
| CCM | Country Coordinating Mechanism: A national, multisector partnership that develops and submits Global Fund funding requests and oversees implementation of approved grants. |
| CDCS | Country Development Cooperation Strategy: A country-level strategy that sets the United States Agency for International Development’s objectives, expected results, and partnership approach over a multiyear period. |
| CERF | Central Emergency Response Fund: A global United Nations fund that enables rapid financing for new or deteriorating emergencies and support for underfunded crises. |
| CFRE | Certified Fund Raising Executive: A professional credential recognizing demonstrated fundraising experience, knowledge, continuing education, and adherence to ethical standards. |
| CFT | Countering the Financing of Terrorism: Measures intended to prevent funds or other assets from reaching terrorist actors. Aid organizations use risk-based due diligence and sanctions controls to meet these obligations without unnecessarily restricting legitimate assistance. |
| CGA | Charitable Gift Annuity: A planned-giving arrangement in which a donor transfers assets to a charity in exchange for fixed payments to one or more beneficiaries. |
| CHS | Core Humanitarian Standard on Quality and Accountability: A globally recognized framework of commitments that helps organizations improve the quality, effectiveness, and accountability of support to people affected by crisis. |
| CLA | Collaborating, Learning, and Adapting: An approach promoted by the United States Agency for International Development that integrates stakeholder collaboration, evidence-based learning, and adaptive management throughout program delivery. |
| CLT | Charitable Lead Trust: A planned-giving trust that provides income to a charity for a defined period before transferring the remaining assets to noncharitable beneficiaries. |
| CMAM | Community-Based Management of Acute Malnutrition: A service-delivery model that combines community outreach with outpatient and inpatient care to identify and treat acute malnutrition. |
| COI | Conflict of Interest: A situation in which personal, professional, or financial interests could compromise—or appear to compromise—objective decision-making by trustees, directors, staff, or partners. |
| CPD | Country Programme Document: A formal United Nations agency document that defines proposed country outcomes, program priorities, partnerships, resources, and implementation arrangements. |
| CPF | Country Partnership Framework: The World Bank Group’s strategy for supporting a member country’s priority development objectives over a defined period. |
| CPIA | Country Policy and Institutional Assessment: A World Bank assessment of the quality of a country’s policy and institutional framework, used in analysis and in allocating certain concessional resources. |
| CPiE | Child Protection in Emergencies: Measures to prevent and respond to abuse, neglect, exploitation, and violence affecting children during humanitarian crises. |
| CPMS | Child Protection Minimum Standards: Humanitarian standards that guide the quality, coordination, design, and measurement of child-protection work in emergencies. |
| CRA | Canada Revenue Agency: The federal authority that registers and regulates Canadian charities and administers their tax, receipting, disbursement, and annual reporting requirements. |
| CRC | Convention on the Rights of the Child: A United Nations human-rights treaty establishing civil, political, economic, social, and cultural rights for children and guiding child-focused advocacy and programming. |
| CRM | Constituent Relationship Management: The processes and systems used to manage relationships with donors, members, volunteers, beneficiaries, alumni, and other mission-related stakeholders. |
| CRS | Catholic Relief Services: A United States-based international humanitarian and development organization that implements programs through local partners and country operations worldwide. |
| CRS | Creditor Reporting System: The Organisation for Economic Co-operation and Development database used to report and analyze aid activities from official bilateral and multilateral providers. |
| CRT | Charitable Remainder Trust: A planned-giving trust that provides income to designated beneficiaries for a period and transfers the remaining assets to charity. |
| CSO | Civil Society Organization: A nonstate, not-for-profit organization through which people pursue shared social, humanitarian, cultural, environmental, or civic objectives. |
| CVA | Cash and Voucher Assistance: Humanitarian support delivered through cash transfers or vouchers, enabling recipients to obtain prioritized goods and services through local markets. |
| CwC | Communicating with Communities: A humanitarian approach centered on two-way information exchange, accessible communication, community feedback, and participation in response decisions. |
| D | |
| D&O | Directors and Officers Liability Insurance: Coverage that protects board members and organizational officers against certain claims arising from decisions and actions taken in their official roles. |
| DAC | Development Assistance Committee: The Organisation for Economic Co-operation and Development forum that establishes aid definitions, reporting rules, statistics, and standards for development cooperation. |
| DAF | Donor-Advised Fund: A charitable giving account through which a donor makes an irrevocable contribution and subsequently recommends grants to eligible organizations. |
| DGR | Deductible Gift Recipient: An Australian tax status that allows an eligible organization or fund to receive donations deductible from the donor’s taxable income. |
| DNH | Do No Harm: An analytical approach that examines how assistance interacts with conflict dynamics and helps organizations avoid worsening tensions, exclusion, or vulnerability. |
| DPF | Development Policy Financing: A World Bank financing instrument that supports policy and institutional actions through non-earmarked budget financing to governments. |
| DQA | Data Quality Assessment: A structured review of whether performance data are valid, reliable, precise, timely, and protected by adequate collection and management controls. |
| DREF | Disaster Response Emergency Fund: An International Federation of Red Cross and Red Crescent Societies financing mechanism that releases funding rapidly for emergency response and anticipatory action. |
| DRR | Disaster Risk Reduction: Policies and interventions that prevent new disaster risk, reduce existing risk, and strengthen the resilience of communities and systems. |
| DSSI | Debt Service Suspension Initiative: A temporary Group of Twenty initiative that allowed eligible low-income countries to suspend official bilateral debt-service payments during the COVID-19 crisis. |
| DTM | Displacement Tracking Matrix: The International Organization for Migration system for collecting and analyzing data on displaced populations, mobility, locations, needs, and vulnerabilities. |
| E | |
| EBRD | European Bank for Reconstruction and Development: A multilateral development bank that invests in private-sector development, infrastructure, and economic transition across its countries of operation. |
| ECHO | European Civil Protection and Humanitarian Aid Operations: The European Commission function responsible for funding humanitarian assistance and coordinating European civil-protection activities. |
| ECOSOC | Economic and Social Council: A principal United Nations body that coordinates work on economic, social, environmental, humanitarian, and development issues and grants consultative status to eligible nongovernmental organizations. |
| ECW | Education Cannot Wait: A global fund supporting education programs for children and young people affected by emergencies and protracted crises. |
| EIN | Employer Identification Number: A United States federal tax identifier used by nonprofit organizations for tax filings, banking, payroll, and other official transactions. |
| EOI | Expression of Interest: A preliminary submission used by donors, multilateral institutions, or lead organizations to identify prospective applicants, partners, suppliers, or consultants before a full competition. |
| ESF | Environmental and Social Framework: A policy framework used by a development institution to identify, assess, manage, and monitor environmental and social risks associated with financed projects. |
| ESIA | Environmental and Social Impact Assessment: A systematic analysis of a proposed project’s likely environmental and social effects, alternatives, mitigation measures, and stakeholder concerns. |
| ESMS | Environmental and Social Management System: The policies, procedures, responsibilities, and monitoring arrangements used to manage environmental and social risks across projects or an institutional portfolio. |
| ESS | Environmental and Social Standards: Requirements governing issues such as labor, community health, biodiversity, land acquisition, Indigenous peoples, stakeholder engagement, and risk management in financed activities. |
| F | |
| F&A | Facilities and Administrative Costs: The United States federal award term for indirect costs that support shared facilities and administration but cannot readily be assigned to one project. |
| FAO | Food and Agriculture Organization of the United Nations: A specialized United Nations agency that leads international work on food security, agriculture, fisheries, forestry, and rural development. |
| FASB | Financial Accounting Standards Board: The independent body that establishes generally accepted accounting standards for nongovernmental entities in the United States, including nonprofit organizations. |
| FATF | Financial Action Task Force: An intergovernmental standard-setting body for controls against money laundering, terrorist financing, and proliferation financing, including risk-based measures affecting nonprofit organizations. |
| FBO | Faith-Based Organization: An organization whose identity, governance, values, or mission is connected to a religious tradition and that may provide humanitarian, development, advocacy, or community services. |
| FCDO | Foreign, Commonwealth & Development Office: The United Kingdom government department responsible for foreign affairs and international development policy, diplomacy, and overseas assistance. |
| FCRA | Foreign Contribution (Regulation) Act: India’s legal framework governing the receipt and use of foreign contributions by eligible associations, including registration, banking, reporting, and compliance obligations. |
| FCS | Food Consumption Score: A composite food-security indicator based on household dietary diversity, consumption frequency, and the nutritional importance of food groups. |
| FEWS NET | Famine Early Warning Systems Network: A provider of evidence-based early warning and analysis on acute food insecurity used by humanitarian agencies, donors, and governments. |
| FGD | Focus Group Discussion: A facilitated qualitative research method used to explore participants’ experiences, perceptions, priorities, and explanations in program design and evaluation. |
| FIF | Financial Intermediary Fund: A multilateral financing arrangement that pools contributions from multiple funders and channels resources toward a shared global or regional priority. |
| FPIC | Free, Prior and Informed Consent: A standard protecting Indigenous peoples’ right to make informed decisions, without coercion and before approval begins, about activities affecting their lands, resources, or rights. |
| FTS | Financial Tracking Service: The United Nations humanitarian database that records reported funding flows for emergency appeals, response plans, organizations, sectors, and recipient countries. |
| G | |
| GAM | Global Acute Malnutrition: A population-level measure encompassing moderate and severe acute malnutrition, commonly used to assess the severity of nutritional emergencies. |
| GCF | Green Climate Fund: A financial mechanism serving the United Nations climate convention that supports mitigation and adaptation projects in developing countries through accredited entities. |
| GEF | Global Environment Facility: A multilateral fund that finances projects addressing biodiversity, climate change, land degradation, international waters, chemicals, and other global environmental priorities. |
| GFF | Global Financing Facility for Women, Children and Adolescents: A multistakeholder partnership hosted by the World Bank that helps countries mobilize and align financing for health and nutrition priorities. |
| GIK | Gifts in Kind: Donated goods, services, facilities, or other noncash resources that require appropriate acceptance, valuation, restriction tracking, distribution, and accounting controls. |
| GIS | Geographic Information System: Technology for capturing, analyzing, and visualizing location-based data, widely used to map needs, services, hazards, displacement, and program coverage. |
| GISF | Global Interagency Security Forum: A network that develops guidance, research, and shared learning on security risk management for humanitarian and development organizations. |
| GNI | Gross National Income: A measure of income earned by a country’s residents and businesses that is used in aid comparisons, donor contribution targets, and country income classifications. |
| GPEDC | Global Partnership for Effective Development Co-operation: A multistakeholder platform that promotes country ownership, inclusive partnerships, results, transparency, and mutual accountability in development cooperation. |
| GRM | Grievance Redress Mechanism: A formal process through which project-affected people can raise concerns and seek timely, accessible, and documented resolution or remedy. |
| H | |
| HAC | Humanitarian Action for Children: The annual UNICEF appeal describing humanitarian needs, planned results, response strategies, and funding requirements for children in crises. |
| HCT | Humanitarian Country Team: The senior country-level forum in which United Nations agencies, nongovernmental organizations, and other partners agree on collective humanitarian strategy and priorities. |
| HDDS | Household Dietary Diversity Score: An indicator based on the number of food groups consumed by a household over a reference period, used as a proxy for food access and dietary quality. |
| HDI | Human Development Index: A United Nations Development Programme composite measure combining health, education, and income dimensions to compare national development outcomes. |
| HDP | Humanitarian-Development-Peace Nexus: An approach that promotes coherent, complementary action across emergency response, long-term development, and peacebuilding while respecting each actor’s mandate. |
| HEA | Household Economy Analysis: A livelihoods-based framework used to understand how households obtain food and income and how shocks may affect their ability to meet essential needs. |
| HEAT | Hostile Environment Awareness Training: Practical security preparation for personnel operating in higher-risk environments, covering threat awareness, personal safety, medical response, and incident behavior. |
| HIP | Humanitarian Implementation Plan: A European Commission funding document outlining a crisis context, response priorities, eligible actions, operational parameters, and indicative budget. |
| HIPC | Heavily Indebted Poor Countries Initiative: A World Bank and International Monetary Fund framework that provides debt relief to eligible countries implementing agreed policy and poverty-reduction measures. |
| HLPF | High-Level Political Forum on Sustainable Development: The central United Nations platform for reviewing global and national progress toward the Sustainable Development Goals. |
| HNO | Humanitarian Needs Overview: A shared, evidence-based analysis of crisis conditions, affected populations, needs, severity, and contributing factors used to prioritize a collective response. |
| HPC | Humanitarian Programme Cycle: The coordinated process for needs assessment, strategic planning, resource mobilization, implementation monitoring, and operational review in humanitarian emergencies. |
| HQAI | Humanitarian Quality Assurance Initiative: An independent body that audits and certifies organizations against humanitarian quality and accountability standards. |
| HRP | Humanitarian Response Plan: A country or crisis-level strategy setting collective response objectives, prioritized activities, financial requirements, and monitoring arrangements. |
| I | |
| IASC | Inter-Agency Standing Committee: The highest-level humanitarian coordination forum of the United Nations system, bringing together United Nations and non-United Nations operational organizations. |
| IATI | International Aid Transparency Initiative: A global standard and data platform for publishing timely, comparable information about development and humanitarian activities and financial flows. |
| IBRD | International Bank for Reconstruction and Development: The World Bank institution that provides loans, guarantees, risk-management products, and advisory services primarily to middle-income and creditworthy lower-income countries. |
| ICRC | International Committee of the Red Cross: An impartial humanitarian organization with a mandate under international humanitarian law to protect and assist people affected by armed conflict and other violence. |
| ICVA | International Council of Voluntary Agencies: A global network that represents and supports nongovernmental organizations engaged in humanitarian action and humanitarian policy. |
| IDA | International Development Association: The World Bank institution providing concessional credits and grants to the world’s lower-income countries. |
| IDA | International Disability Alliance: A global alliance of organizations of persons with disabilities that advocates for disability rights and inclusion in international policy and development. |
| IDB | Inter-American Development Bank: A regional multilateral development bank that finances economic, social, and institutional development in Latin America and the Caribbean. |
| IDMC | Internal Displacement Monitoring Centre: A global source of data and analysis on internal displacement caused by conflict, violence, disasters, and development impacts. |
| IDP | Internally Displaced Person: A person forced to leave home because of conflict, violence, disaster, or other causes who remains within the borders of their country. |
| IFC | International Finance Corporation: A World Bank Group institution that supports private-sector development in emerging markets through investment, mobilization, and advisory services. |
| IFI | International Financial Institution: A financial institution established by multiple countries to provide development finance, policy support, technical assistance, or economic stabilization. |
| IFRC | International Federation of Red Cross and Red Crescent Societies: The global federation supporting national societies in disaster response, health, resilience, and humanitarian diplomacy. |
| IHL | International Humanitarian Law: The body of law that limits the effects of armed conflict by protecting people not participating in hostilities and restricting methods and means of warfare. |
| ILO | International Labour Organization: A United Nations specialized agency that brings governments, employers, and workers together to establish labor standards and advance decent work. |
| IMF | International Monetary Fund: A multilateral institution that provides economic surveillance, policy advice, capacity development, and financial support to member countries. |
| INEE | Inter-agency Network for Education in Emergencies: A global network that develops standards, tools, evidence, and collaborative practices for education in crisis settings. |
| INGO | International Non-Governmental Organization: An independent, not-for-profit organization operating across national borders to pursue humanitarian, development, environmental, rights-based, or other public-benefit objectives. |
| IOM | International Organization for Migration: A United Nations-related intergovernmental organization that works on migration management, displacement, emergency response, resettlement, and migrant protection. |
| IPC | Integrated Food Security Phase Classification: A standardized analytical framework that classifies the severity and magnitude of acute food insecurity and acute malnutrition. |
| IPF | Investment Project Financing: A World Bank financing instrument that supports defined projects by funding eligible expenditures and requiring agreed implementation, fiduciary, and safeguard arrangements. |
| IRB | Institutional Review Board: An independent committee that reviews research involving human participants to protect their rights, safety, privacy, and welfare. |
| IRS | Internal Revenue Service: The United States federal tax authority responsible for recognizing tax-exempt status and administering nonprofit filing, disclosure, and tax requirements. |
| IsDB | Islamic Development Bank: A multilateral development bank that provides Sharia-compliant financing and technical support to member countries and Muslim communities. |
| IYCF-E | Infant and Young Child Feeding in Emergencies: Policies and interventions that protect and support appropriate feeding practices for infants and young children during humanitarian crises. |
| J | |
| JIAF | Joint and Intersectoral Analysis Framework: A humanitarian methodology for combining evidence across sectors to assess needs, severity, contributing factors, and affected populations. |
| JICA | Japan International Cooperation Agency: Japan’s principal agency for administering bilateral development cooperation, including technical assistance, grants, loans, and volunteer programs. |
| JPO | Junior Professional Officer: A government-sponsored early-career professional assigned to a United Nations organization to gain experience while contributing specialized expertise. |
| K | |
| KAP | Knowledge, Attitudes and Practices: A survey framework used to understand what a population knows, believes, and does concerning a program issue such as health, protection, or sanitation. |
| KII | Key Informant Interview: A qualitative interview with a person selected for their specialized knowledge, role, experience, or perspective on a community or program. |
| KYC | Know Your Customer: Identity verification and due-diligence controls used to assess counterparties, donors, grantees, suppliers, and financial transactions for legal and integrity risks. |
| L | |
| LEGS | Livestock Emergency Guidelines and Standards: International standards for designing and evaluating livestock-based responses that protect livelihoods in humanitarian emergencies. |
| LFA | Logical Framework Approach: A structured method for linking objectives, outputs, activities, indicators, assumptions, and evidence in program design and management. |
| LMIC | Low- and Middle-Income Country: A country classified below the high-income threshold, commonly used to define development context, funding eligibility, and comparative analysis. |
| LNGO | Local Non-Governmental Organization: An independent organization rooted in and primarily operating within a subnational area or community, often with strong contextual knowledge and local accountability. |
| LOI | Letter of Inquiry: A brief initial submission used to determine whether a funder is interested in receiving a full grant proposal. |
| LOI | Letter of Intent: A preliminary document expressing an organization’s intention to pursue a grant, partnership, transaction, or collaborative arrangement before final agreement. |
| LTA | Long-Term Agreement: A framework arrangement establishing prices, terms, and conditions for recurring purchases without guaranteeing a fixed order volume. |
| LYBUNT | Last Year But Unfortunately Not This: A fundraising segment consisting of supporters who donated in the prior year but have not yet contributed in the current year. |
| M | |
| M&E | Monitoring and Evaluation: The systematic tracking of program implementation and assessment of relevance, effectiveness, efficiency, impact, coherence, and sustainability. |
| MAM | Moderate Acute Malnutrition: A clinically defined level of acute undernutrition requiring targeted support to prevent deterioration and associated health risks. |
| MDB | Multilateral Development Bank: An institution owned by multiple member countries that provides financing, guarantees, knowledge, and technical assistance for development priorities. |
| MEAL | Monitoring, Evaluation, Accountability and Learning: An integrated function that tracks results, assesses effectiveness, supports accountability to stakeholders, and uses evidence to improve programs. |
| MEL | Monitoring, Evaluation and Learning: A program-management approach that combines performance tracking and evaluation with structured reflection and evidence-based adaptation. |
| MERL | Monitoring, Evaluation, Research and Learning: A results function that adds applied research to routine monitoring, evaluation, and organizational learning. |
| MERS | Minimum Economic Recovery Standards: Standards that guide assessment, design, implementation, and evaluation of livelihood and economic-recovery programs in crisis-affected settings. |
| MFI | Microfinance Institution: An organization providing small-scale financial services such as credit, savings, payments, or insurance to underserved individuals and enterprises. |
| MHPSS | Mental Health and Psychosocial Support: Services and community supports intended to protect psychosocial well-being and prevent or address mental health conditions during crises and recovery. |
| MIGA | Multilateral Investment Guarantee Agency: A World Bank Group institution that supports investment in developing countries through political-risk insurance and credit enhancement. |
| MIRA | Multi-Cluster/Sector Initial Rapid Assessment: A coordinated humanitarian assessment approach used soon after a sudden-onset emergency to establish a shared understanding of priority needs. |
| MISP | Minimum Initial Service Package for Sexual and Reproductive Health in Crisis Situations: A set of priority lifesaving activities to be implemented at the onset of every humanitarian emergency. |
| MOU | Memorandum of Understanding: A document recording the objectives, roles, responsibilities, and operating principles agreed between collaborating organizations. |
| MPCA | Multipurpose Cash Assistance: Unrestricted or broadly unrestricted cash intended to help crisis-affected households meet multiple basic needs according to their priorities. |
| MPTF | Multi-Partner Trust Fund: A pooled financing mechanism through which multiple contributors support a common strategy implemented by participating organizations. |
| MRI | Mission-Related Investment: An investment selected to advance an organization’s mission while also seeking a financial return, often as part of an endowment or asset strategy. |
| MSC | Most Significant Change: A participatory evaluation technique that collects and systematically selects stories illustrating important program-related changes. |
| MSNA | Multi-Sector Needs Assessment: A coordinated assessment that examines needs and conditions across multiple humanitarian sectors to support joint analysis and planning. |
| MTDC | Modified Total Direct Cost: A United States federal award cost base used to calculate indirect charges after excluding specified items such as major equipment and portions of subawards. |
| N | |
| NCE | No-Cost Extension: Donor approval to extend an award’s end date without adding funding, allowing additional time to complete agreed activities or deliverables. |
| NFI | Non-Food Item: An essential relief item other than food, such as shelter materials, blankets, cooking equipment, hygiene supplies, or household goods. |
| NFP | Not-for-Profit Entity: An accounting and legal description for an entity whose primary purpose is not distributing profits to owners and whose resources support a public or member-serving mission. |
| NGO | Non-Governmental Organization: An independent, nonstate organization pursuing humanitarian, development, environmental, rights-based, cultural, or other public-benefit objectives. |
| NICRA | Negotiated Indirect Cost Rate Agreement: A formal United States government agreement establishing an organization’s approved indirect cost rates and the bases to which they apply. |
| NNGO | National Non-Governmental Organization: An independent organization established and principally operating within one country, potentially through multiple regional or local offices. |
| NOA | Notice of Award: The official document communicating a donor’s approval of an award and specifying its funding, period, terms, conditions, and authorized scope. |
| NOFO | Notice of Funding Opportunity: A public announcement describing a United States federal assistance opportunity, eligibility requirements, application procedures, evaluation criteria, and award conditions. |
| NPO | Nonprofit Organization: An entity organized to pursue a mission rather than distribute profits to private owners, subject to the legal and regulatory framework of its jurisdiction. |
| O | |
| OCHA | United Nations Office for the Coordination of Humanitarian Affairs: The United Nations body responsible for coordinating collective emergency response, humanitarian financing, advocacy, policy, and information management. |
| ODA | Official Development Assistance: Government aid meeting agreed concessionality and development-purpose criteria, reported under standards maintained by the Development Assistance Committee. |
| OECD | Organisation for Economic Co-operation and Development: An intergovernmental organization that develops policy standards, comparative analysis, and statistics, including international development-finance rules and data. |
| OFAC | Office of Foreign Assets Control: The United States Treasury office that administers economic and trade sanctions relevant to donor screening, partner due diligence, payments, and work in sanctioned locations. |
| OHCHR | Office of the United Nations High Commissioner for Human Rights: The principal United Nations office responsible for promoting and protecting human rights and supporting international human-rights mechanisms. |
| OIOS | Office of Internal Oversight Services: The United Nations office responsible for internal audit, inspection, evaluation, and investigation across the Secretariat. |
| OMB | Office of Management and Budget: The United States executive office that issues government-wide administrative and cost requirements affecting federal grants and cooperative agreements. |
| OOF | Other Official Flows: Official-sector transactions with developing countries that do not qualify as development assistance, often because they lack sufficient concessionality or have other primary purposes. |
| OPD | Organization of Persons with Disabilities: A representative organization led, directed, and governed by persons with disabilities and focused on their rights, participation, and inclusion. |
| OSCR | Office of the Scottish Charity Regulator: Scotland’s independent charity regulator, responsible for registration, reporting oversight, compliance, and maintenance of the Scottish Charity Register. |
| P | |
| P2P | Peer-to-Peer Fundraising: A fundraising model in which supporters solicit donations from their personal networks on behalf of an organization or campaign. |
| PAD | Project Appraisal Document: A World Bank document presenting a proposed project’s rationale, objectives, components, financing, implementation arrangements, risks, and expected results. |
| PAP | Project-Affected Person: An individual whose livelihood, property, access, health, rights, or living conditions may be affected by a financed project. |
| PBE | Public Benefit Entity: An entity whose primary purpose is to provide goods or services for public or social benefit rather than generate financial returns for investors. |
| PBF | Peacebuilding Fund: A United Nations financing mechanism that supports conflict prevention, peacebuilding priorities, and responses to critical peace and security gaps. |
| PDM | Post-Distribution Monitoring: Data collection conducted after aid distribution to assess receipt, access, use, outcomes, satisfaction, safety, and unintended effects. |
| PEP | Politically Exposed Person: An individual entrusted with a prominent public function who may require enhanced due diligence because of elevated corruption or financial-crime risk. |
| PforR | Program-for-Results Financing: A World Bank instrument that links disbursement directly to achieved program results and relies on strengthened country institutions and systems. |
| PILOT | Payment in Lieu of Taxes: A negotiated payment made by a tax-exempt organization to a local authority as a substitute for some property-tax revenue or public-service costs. |
| PiN | People in Need: The estimated number of people requiring humanitarian assistance within a defined population, location, crisis, sector, or planning period. |
| PIRS | Performance Indicator Reference Sheet: A document defining an indicator’s purpose, unit, calculation, data source, collection method, frequency, disaggregation, and quality controls. |
| PMF | Performance Measurement Framework: A structured matrix linking expected results to indicators, baselines, targets, data sources, collection frequency, and responsibility. |
| PMP | Performance Management Plan: A document describing how an organization or program will monitor, analyze, report, and use performance information. |
| POC | People of Concern: A collective term used by refugee and protection agencies for refugees, asylum-seekers, internally displaced people, stateless people, returnees, and other protected populations. |
| POC | Protection of Civilians: Policies and actions intended to prevent, mitigate, and respond to threats of violence, coercion, and deliberate deprivation affecting civilians in armed conflict. |
| PRGT | Poverty Reduction and Growth Trust: The International Monetary Fund trust that provides concessional financial support to eligible low-income countries. |
| PRI | Program-Related Investment: An investment made primarily to advance a private foundation’s charitable purpose rather than to produce income or asset appreciation. |
| PSC | Programme Support Costs: Indirect organizational costs charged to funded activities to recover shared administrative, oversight, and operational support expenses. |
| PSEA | Protection from Sexual Exploitation and Abuse: Policies, controls, reporting channels, and response measures designed to prevent and address misconduct by aid personnel against affected people. |
| PSEAH | Protection from Sexual Exploitation, Abuse and Harassment: A broader safeguarding framework covering prohibited sexual misconduct toward affected populations, personnel, partners, and other stakeholders. |
| PVO | Private Voluntary Organization: A nongovernmental, not-for-profit organization that receives voluntary support and conducts relief or development work, particularly as classified in United States assistance programs. |
| Q | |
| QCD | Qualified Charitable Distribution: A direct transfer from an eligible United States individual retirement account to a qualifying charity that can receive specified federal tax treatment. |
| R | |
| RAP | Resettlement Action Plan: A project document setting out measures, compensation, consultation, responsibilities, and monitoring for people physically or economically displaced by an activity. |
| RBM | Results-Based Management: A management approach that organizes planning, implementation, monitoring, and learning around clearly defined outcomes and evidence of performance. |
| RCCE | Risk Communication and Community Engagement: A public-health emergency approach combining timely risk information with community participation, feedback, trust-building, and locally appropriate action. |
| rCSI | Reduced Coping Strategies Index: A food-security indicator measuring how frequently households use a standardized set of consumption-related coping behaviors when food is insufficient. |
| RCT | Randomized Controlled Trial: An impact-evaluation design that randomly assigns eligible units to intervention and comparison groups to estimate causal effects. |
| RFM | Recency, Frequency, Monetary Value: A donor-segmentation method that scores supporters based on how recently, how often, and how much they have given. |
| RFP | Request for Proposals: A competitive document inviting organizations or suppliers to propose an approach, work plan, qualifications, and price for a defined requirement. |
| RFQ | Request for Quotation: A procurement document used to obtain and compare prices and terms for clearly specified goods or services. |
| RLO | Refugee-Led Organization: An organization in which refugees hold meaningful leadership and decision-making authority and shape priorities affecting their communities. |
| RRP | Refugee Response Plan: An interagency strategy outlining needs, activities, partners, targets, and funding requirements for supporting refugees and host communities. |
| RTE | Real-Time Evaluation: A rapid evaluation conducted during implementation to provide timely findings and recommendations that can improve an ongoing response. |
| RUTF | Ready-to-Use Therapeutic Food: A nutrient-dense, shelf-stable food used to treat severe acute malnutrition, often through community-based outpatient care. |
| S | |
| SAG | Strategic Advisory Group: A representative body that advises a humanitarian cluster or coordination mechanism on strategy, priorities, standards, and work planning. |
| SAM | Severe Acute Malnutrition: A life-threatening form of acute undernutrition identified through anthropometric or clinical criteria and requiring prompt treatment. |
| SAM | System for Award Management: The United States government system in which organizations register and maintain information needed to compete for and receive federal awards. |
| SDGs | Sustainable Development Goals: The 17 globally agreed goals of the United Nations 2030 Agenda covering poverty, health, education, equality, climate, institutions, and sustainable development. |
| SDN | Specially Designated Nationals and Blocked Persons: Individuals and entities whose assets are blocked under United States sanctions, requiring screening before many grants, contracts, transfers, and partnerships. |
| SDR | Special Drawing Right: An international reserve asset created by the International Monetary Fund whose value is based on a basket of major currencies. |
| SEA | Sexual Exploitation and Abuse: Prohibited conduct involving abuse of vulnerability, power, or trust for sexual purposes or actual or threatened sexual intrusion by personnel connected to assistance operations. |
| SEAH | Sexual Exploitation, Abuse and Harassment: A collective term used in safeguarding frameworks to address sexual misconduct affecting communities, staff, volunteers, and partners. |
| SEFA | Schedule of Expenditures of Federal Awards: A schedule prepared by qualifying United States entities that lists federal award expenditures and supports the required single-audit process. |
| SEP | Stakeholder Engagement Plan: A project document identifying affected and interested parties and establishing methods for disclosure, consultation, participation, grievance handling, and ongoing communication. |
| SGBV | Sexual and Gender-Based Violence: Harmful acts directed at a person because of sex or gender, including sexual, physical, psychological, and socioeconomic violence. |
| SHG | Self-Help Group: A member-led group formed for mutual support, collective action, savings, credit, livelihood development, or social empowerment. |
| Sida | Swedish International Development Cooperation Agency: Sweden’s government agency for administering development cooperation and humanitarian assistance. |
| SMT | Security Management Team: A country-level United Nations forum that advises the designated official and coordinates security risk management for personnel and operations. |
| SOP | Standard Operating Procedure: An approved, repeatable set of instructions defining how personnel should perform a process consistently, safely, and compliantly. |
| SORP | Statement of Recommended Practice: Sector-specific accounting and reporting guidance used by eligible charities preparing financial statements under the applicable United Kingdom and Irish framework. |
| SRHR | Sexual and Reproductive Health and Rights: A framework covering access to information and services, bodily autonomy, reproductive choice, maternal health, and freedom from discrimination and violence. |
| SRM | Security Risk Management: The systematic identification, assessment, treatment, monitoring, and communication of threats to personnel, assets, programs, and organizational objectives. |
| SROI | Social Return on Investment: A framework for identifying and valuing social, environmental, and economic outcomes relative to the resources invested. |
| SYBUNT | Some Year But Unfortunately Not This: A fundraising segment consisting of past donors who gave in an earlier year but have not contributed during the current year. |
| T | |
| TIP | Trafficking in Persons: The recruitment, transport, transfer, harboring, or receipt of people through prohibited means for exploitation, addressed through protection, compliance, and safeguarding measures. |
| ToC | Theory of Change: An explicit explanation of how and why planned activities are expected to produce desired outcomes, including causal pathways, assumptions, risks, and contextual factors. |
| ToR | Terms of Reference: A document defining the purpose, scope, deliverables, responsibilities, governance, timeline, and qualifications for an assignment, committee, evaluation, or partnership. |
| TOSSD | Total Official Support for Sustainable Development: An international statistical measure tracking official resources and mobilized private finance supporting sustainable development and global public goods. |
| TPM | Third-Party Monitoring: Independent verification of program implementation, outputs, compliance, or results, often used where donors cannot directly access project locations. |
| TVPA | Trafficking Victims Protection Act: The principal United States federal law addressing human trafficking, victim protection, prevention, prosecution, and compliance obligations. |
| U | |
| UBIT | Unrelated Business Income Tax: United States tax imposed on certain income from regularly conducted trade or business activities not substantially related to an exempt organization’s purpose. |
| UEI | Unique Entity Identifier: The identifier assigned through the United States federal award system and used to distinguish organizations receiving grants, cooperative agreements, and contracts. |
| UN | United Nations: An intergovernmental organization through which member states cooperate on peace and security, human rights, sustainable development, humanitarian action, and international law. |
| UN-CMCoord | United Nations Humanitarian Civil-Military Coordination: The framework for dialogue and interaction between civilian humanitarian actors and military organizations during emergencies, intended to protect humanitarian principles and operational space. |
| UNAIDS | Joint United Nations Programme on HIV/AIDS: The United Nations partnership coordinating global action, data, advocacy, and policy related to HIV prevention, treatment, care, and rights. |
| UNCDF | United Nations Capital Development Fund: A United Nations organization that uses grants, financial instruments, and technical assistance to expand sustainable finance in developing countries. |
| UNCT | United Nations Country Team: The group of United Nations entities working in a country under the leadership of the Resident Coordinator to deliver collective development results. |
| UNCTAD | United Nations Conference on Trade and Development: A United Nations intergovernmental body that supports developing countries through analysis, consensus-building, and technical assistance on trade, investment, finance, and technology. |
| UNDAC | United Nations Disaster Assessment and Coordination: A standby system that deploys trained experts to support assessment, coordination, and information management during sudden-onset emergencies. |
| UNDP | United Nations Development Programme: The United Nations development agency supporting countries on poverty reduction, governance, resilience, climate action, and sustainable development. |
| UNDRR | United Nations Office for Disaster Risk Reduction: The United Nations focal point for coordinating disaster-risk-reduction policy and implementation of the Sendai Framework. |
| UNDSS | United Nations Department of Safety and Security: The department responsible for coordinating security risk management and enabling safe United Nations operations worldwide. |
| UNEP | United Nations Environment Programme: The United Nations environmental authority that supports global policy, scientific assessment, capacity building, and action on environmental challenges. |
| UNESCO | United Nations Educational, Scientific and Cultural Organization: A specialized United Nations agency promoting international cooperation in education, science, culture, communication, and heritage. |
| UNFPA | United Nations Population Fund: The United Nations sexual and reproductive health agency working on maternal health, family planning, population data, and prevention of gender-based violence. |
| UNGA | United Nations General Assembly: The principal deliberative and policymaking body in which all United Nations member states are represented. |
| UNHCR | Office of the United Nations High Commissioner for Refugees: The United Nations refugee agency responsible for protection, assistance, durable solutions, and advocacy for forcibly displaced and stateless people. |
| UNICEF | United Nations Children’s Fund: A United Nations agency working to protect children’s rights and improve health, nutrition, education, water and sanitation, protection, and emergency response. |
| UNIDO | United Nations Industrial Development Organization: A specialized United Nations agency promoting inclusive and sustainable industrial development, productive capacity, and environmental sustainability. |
| UNODC | United Nations Office on Drugs and Crime: The United Nations office supporting international action against illicit drugs, organized crime, corruption, terrorism, and trafficking. |
| UNOPS | United Nations Office for Project Services: A United Nations entity providing project management, infrastructure, procurement, financial management, and implementation services. |
| UNSDCF | United Nations Sustainable Development Cooperation Framework: The principal country-level planning instrument defining collective United Nations development priorities, outcomes, partnerships, and contributions. |
| UNSDG | United Nations Sustainable Development Group: The high-level coordination forum that guides and supports the United Nations development system’s country-level work. |
| UNV | United Nations Volunteers: A United Nations program that mobilizes volunteers to support peace, development, and humanitarian activities in person and online. |
| UPMIFA | Uniform Prudent Management of Institutional Funds Act: A United States model law governing prudent investment, management, appropriation, and modification of charitable institutional funds. |
| USAID | United States Agency for International Development: The principal United States government agency administering civilian foreign assistance, development cooperation, and humanitarian aid. |
| V | |
| VfM | Value for Money: An assessment of whether resources are converted into appropriate outputs and outcomes economically, efficiently, effectively, and equitably. |
| VNR | Voluntary National Review: A country-led review presented to the United Nations that assesses national progress, challenges, and lessons in implementing the Sustainable Development Goals. |
| VSLA | Village Savings and Loan Association: A self-managed community group whose members save together and make small loans from a shared fund. |
| W | |
| WASH | Water, Sanitation and Hygiene: Programs and services that provide safe water, appropriate sanitation, hygiene practices, and related systems in development and emergency settings. |
| WBG | World Bank Group: A family of five international institutions providing development finance, investment, guarantees, policy advice, research, and dispute-resolution services. |
| WFP | World Food Programme: The United Nations organization responsible for large-scale food assistance, emergency logistics, cash transfers, nutrition support, and food-security analysis. |
| WHO | World Health Organization: The United Nations specialized agency responsible for international public-health leadership, technical standards, disease surveillance, and emergency coordination. |
| WLO | Women-Led Organization: An organization in which women hold meaningful leadership and decision-making authority, often serving as a key partner in locally led humanitarian and development action. |
| WRO | Women’s Rights Organization: An organization whose primary mission is advancing women’s rights, gender equality, bodily autonomy, safety, participation, and access to resources. |