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Definition
Spending out refers to a time-limited foundation spending all or part of its capital assets in furtherance of its charitable objectives. Known as ‘spending down’ in the USA.
Definition
Social investment as any type of investment that combines social and financial returns. This encompasses a wide range of activities across the financing spectrum, from lending to charities to
Definition
A social entrepreneur is someone who uses the skills to create and develop business, commonly associated with private business, to achieve a social purpose.
Definition
A social enterprise is a business with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the...
Definition
A social firm is a business set up specifically to create good quality jobs for people disadvantaged in the labour market.
Definition
A business that integrates commercial objectives (growth, profits) with a social, ethical or environmental mission.
Definition
Assets or income which are restricted for a particular use, such as a donation made to a charity specifically for a bursary or a named project run by the charity.
Definition
That portion of a charity’s income funds set aside for essential, but as yet unidentified, future expenditure.
Definition
Permanent endowment is property of the charity (including land, buildings, cash or investments) which the trustees may not spend as if it were income.
Definition
The word philanthropy is originally Greek and means ‘love of mankind’.

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