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Foundation
Definition
The terms ‘trust’ and ‘foundation’ are often used interchangeably.
Expendable endowment
Definition
An expendable endowment fund is a fund that must be invested to produce income.
Endowment
Definition
See expendable endowment and permanent endowment .
Development trust
Definition
Development trusts are organisations that are engaged in the economic, environmental and social regeneration of a defined area or community.
Charitable trust
Definition
A trust is an arrangement whereby a person or persons (the trustees) is made the nominal owner of property for the benefit of another person or group of people (the beneficiaries).
Assets
Definition
Holdings of economic value by a foundation or charity – such as cash, stocks, bonds, buildings or other property, and accounts receivable.

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