ACC levy - Accident Compensation Corporation levy: an expense paid to government to cover costs of employees injuring themselves at work.
Accounting - recording and ordering an organisation's financial transactions.
Accountability - the way an organisation (or individual) is held answerable to the public and/or a higher authority for the decisions it makes, including requirements to inform and consult on its plans, report on its performance (financial and otherwise) and potentially face consequences for poor performance.
Accounting policies - the specific principles, bases, conventions, rules and practices applied by an organisation in preparing and presenting financial statements.
Act - a law made by Parliament (as opposed to a Bill, which is a proposed Act).
Activism - taking direct action to achieve a political, social, economic, or environmental goal.
Ad hoc - a Latin phrase that means for this purpose. It generally means an often improvised or impromptu solution that has been tailored to a specific purpose or need, e.g. an ad hoc committee.
Advocacy - the act or process of defending or maintaining a cause or proposal, or working toward that goal.
Agenda - the list of items to be discussed at a meeting.
Amendment - a proposal made to alter the language, provisions or stipulations in a resolution, amendment, motion, treaty or another amendment.
Amenity - the qualities and attributes people value about a place that contribute to quality of life in that place, such as schools, services, and community and recreational facilities.
Annual General Meeting (AGM) - a general meeting held once a year; usually the most important meeting an organisation has each year. The governing board, executive director, and the general membership are normally all present.
Annual Report - report(s) issued each year by an organisation on financial results, governance arrangements, operations and progress. Often required by law or the organisation's constitution.
Asset - a resource owned or controlled by an organisation as a result of past events and from which the organisation expects to receive economic benefits or service potential in the future.
Audit - an independent evaluation of the validity and reliability of an organisation's information, or whether a given system is meeting its objectives.
Auditor - a person appointed and authorised to carry out an audit.
Best practice - methods or activities that are shown to produce the best results.
Blog (contraction of the term web log) - an online journal that is frequently updated with entries (posts) of an informal nature, such as commentaries, opinion and discussion of recent events. Entries are typically arranged in reverse chronological order.
Body corporate status - an organisation that has been incorporated as a company, a cooperative company, an incorporated society or a charitable trust.
Broadband - high-speed data transmission capability. The term is commonly used to refer to Internet access via cable modems, DSL (Digital Subscriber Line data transmission over telephone wires) and increasingly, wireless technologies (WiFi).
Budget - a detailed breakdown of estimated income and expenses that can be used as a tool for projecting revenue and expenditure for the coming year.
Business - any enterprise or activity intended to make a profit.
Capacity-building - developing the skills and capabilities of an organisation, group or individual in order to build effectiveness and sustainability.
CEO - chief executive officer. The senior manager responsible for overseeing the activities of an organisation.
Chairperson/chairman - the principal leader of organisation, club or group, and who has overall responsibility for its administration. Sometimes known as president or convenor.
Charity or charitable organisation - an organisation (incorporated or not) that carries on charitable activities or exists exclusively for charitable purposes. Some may be registered by the Department of Internal Affairs - Charities Services.
Charitable purpose - an organisation's purpose (under the Charities Act 2005) related to the relief of poverty, the advancement of education or religion, or any other matter beneficial to the community.
Charitable status - tax-exempt status as a charitable organisation.
Charitable trust - a charitable trust or society registered and incorporated under the Charitable Trusts Act 1957.
Charter - a set of principles that form the constitution of an organisation.
Client the group(s) that an organisation's services and products are directed towards.
Code of conduct - a set of rules providing guidelines for an organisation's ethical and legal duties and obligations.
Committee or board - a group made up of officers or trustees that carries out specific functions including setting the overall direction for an organisation (its strategies and goals), ensuring the organisation achieves its purpose, and calling general meetings.
Community - a community may be based around a place, ethnicity or cultural tradition, common circumstance, or commonly held interests or experiences.
Compliance - acts by an organisation to bring its practices into line with laws and regulations.
Consensus - a general agreement among the members of a group or community.
Constitution - an organisation's constitution is its central document. It sets out the organisation's purpose and objects and the rules for how it will operate, including matters such as the powers and duties of its officers. Incorporated societies often use the term constitution to refer to their rules, and trusts often use the term to refer to their trust deed. Constitution is also the formal legal term used for a company's central document.
Contestable funding - type of funding where the number of applicants exceeds the available funding, so only those projects that are more likely to meet the funders requirements and priorities are funded.
Contract - a legally binding agreement between parties for the performance of a specified act (usually delivery of goods and services) in return for consideration (usually money).
Corpus - the land of Māori incorporation, at the time it is established, plus any land acquired later that is declared by the court to form the main part of the incorporation. Land that is not declared as corpus is called an investment land.
Creditors - an entry signifying an increase in a liability, revenue or equity account or a decrease in an asset or expense account.
Creditor - person or people you owe money to, e.g. for bills that haven't been paid yet. The total amount that the organisation owes at the end of the financial year is usually included in the balance sheet as 'sundry creditors' or 'accounts payable'.
Crown - refers to Her Majesty the Queen, who is head of state of New Zealand, and also to all Ministers of Parliament and their departments.
Culture - the written and unwritten rules that shape and reflect the way an organisation operates.
Debit - an entry signifying an increase in an asset or expense account or a decrease in a liability, revenue or equity account.
Debtors - person or people who owe you money. The total amount that is owed to the organisation at the end of the financial year is usually included in the balance sheet as 'sundry debtors' or 'accounts receivable'.
Depreciation - the expense relating to the decrease in value of an asset in one year.
Dial-up - accessing the Internet using standard telephone lines (requires a telephone number to be dialled).
Dissolution - the act of ending an organisation's life as a legal entity.
Donation - a voluntary gift of money, property or a service for which the payer receives no direct benefit in return.
Donee organisation - a special type of organisation, considered by Inland Revenue to have met the requirements set out in the Income Tax Act 2007. Individuals, certain companies and Māori authorities can get certain tax benefits by making gifts of money to a donee organisation. A charity can also be a donee organisation.
Donor - a person, company or other organisation that gives money or property to another.
Download - Getting a file onto your computer from another computer via the Internet.
Due diligence - a process to look closely at an organisation's operations either prior to sale or purchase, or to consider an appointment to the board.
Employee - someone who works for an employer under a contract of service, as opposed to an independent contractor, who works on their own account under a contract for services. The meaning of employee may differ depending on the Act that covers the relevant situation for example, in the Health and Safety in Employment Act, employee also includes certain volunteers.
Employer - defined in various ways in different Acts. In the Employment Relations Act, an employer does not include people who hire independent contractors or engage volunteers. In the Health and Safety in Employment Act, employer does not include people who hire independent contractors, but the Act includes certain volunteers within the definition of employee, so that employers owe certain duties to those volunteers.
Entity - a legal entity is an organisation that is legally permitted to enter into a contract, and can be sued if it fails to meet its contractual obligations.
Equal Employment Opportunity (EEO) - the elimination of all aspects of policies, procedures and other institutional barriers that cause or perpetuate inequality of employment opportunity for any designated group of people; eliminating barriers to ensure all employees are considered for the employment of their choice and have the chance to perform to their maximum potential
Fiduciary - a fiduciary duty is the duty to act in other's best interests at all times. A trustee, for example, owes a fiduciary duty to the beneficiaries of the trust. (Trustees are also sometimes referred to as fiduciaries.)
Fundraising - the process of gathering money or resources to support an organisation's ongoing work.
Governance - the role of management in defining its organisation's purpose, mission and goals, and monitoring the achievement of them.
Grant - financial assistance given by an organisation or entity, e.g. government, to another organisation, usually in return for compliance with certain conditions.
GST - Goods and Services Tax: a value-added tax on goods and services (15 per cent).
Hapū - a sub-tribe or extended family group linked through whakapapa to a common tīpuna (ancestor). Most iwi are comprised of two or more hapū, although a number of smaller iwi have marae but no hapū. The hapū is the basic political unit within Māori society.
Hazard - Activity, arrangement, circumstance, event, occurrence, phenomenon, process, situation, or substance that has potential cause or source of harm.
Hui - meeting or assembly of people for discussion, or to socialise
Human resource management - the management of an organisation's people in order to enhance the organisation's performance.
Income - money received while carrying out the activities of an organisation.
Incorporated society - a society legally incorporated under the Incorporated Societies Act 1908.
Incorporation - an organisation forming a separate legal identity from that of its members.
Induction - a programme prepared to introduce a new staff or board member or volunteer to their new position and also the organisation's structure, operations, philosophy, facilities, processes and protocol.
Insolvent - a situation in which a business or individual is unable to pay their debts when they are due.
Internet - a global network that connects computers together.
Investment - making a monetary or other tangible contribution to a project or activity with the expectation of some form of return to the investor.
ICT (Information and Communication Technologies) - a term for all of the technologies involved with communicating via (and with) computers.
IT (Information Technology) - the use of computers and telecommunications to retrieve, store and transmit information.
Iwi - the traditional Māori tribal hierarchy and social order made up of hapū (kin groups) and whānau (family groups), having a founding ancestor and territorial (tribal) authorities.
Kaupapa - term used to describe traditional Māori ways of doing, being, and thinking, defined by the Māori world-view or cosmology.
Koha - a Māori custom which can be translated as an unconditional gift.
Laws - the body of rules and principles governing the affairs of a community,and enforced by a political authority; a legal system.
Legislation - laws made by Parliament (Acts), or made under the authority of a law made by Parliament (regulations, for example).
Liability - a legal obligation or responsibility, such as a liability to pay a debt, or liability to pay compensation for damage caused to a person or their property or reputation.
Limited liability - If a person has limited liability, this means they are not personally liable for any contract their organisation makes or any debt or other obligation it incurs. The members of an incorporated society have limited liability, as do shareholders in limited liability companies.
Liquidation - the process that brings an organisation's activities to an end. The purpose of liquidation is to collect and distribute the organisation's assets.
Lobbying - efforts or advocacy intended to influence decisions made by legislators and government officials.
Mana whenua - customary authority exercised by an iwi or hapü in an identified area.
Mandate - legal or judicial responsibilities defined by Parliament or any other person in authority.
Marae - a traditional meeting place for whānau, hapū and iwi members usually characterised by a named wharenui [meeting house] and named wharekai [dining house]. Some marae are more commonly known by the name of their wharenui, which is usually named after a tīpuna [ancestor].
Marketing - the process of promoting and selling and distributing a product or service.
Media release - a written release sent to media, e.g newspapers, Internet, radio and television, usually on the day of an event or announcement.
Mediation - a method of conflict resolution carried out by an intermediary who works with the disputing parties to help resolve the conflict by mutual agreement.
Mission - an organisation's overall purpose.
Motion - a formal recommendation put by a member to a meeting for debate and consideration.
Natural justice - decision-making rules that ensure a decision is made fairly; namely, the decision-maker must act fairly, in good faith, and without bias or conflict of interest, and must give each side a chance to be heard.
Non-Government Organisation (NGO) - a private, not-for-profit group that actively works in the community and is not fully funded or controlled by government.
Not-for-profit (or non-profit) organisation - any society, association or organisation (incorporated or not) that is not run for the profit or gain of any member, and whose rules do not allow money, property or any other benefit to be distributed to any of its members.
Objective - the aim or goal intended to be attained; usually a defined and measurable result.
Occupational Safety and Health (OSH) - responsibilities and obligations to promote and maintain workplace health and safety enforced by the Department of Labour under Health and Safety in Employment Act 1992.
Officers - the elected representatives of a board or executive committee who usually deal with specific tasks described in the board's constitution. Officers usually include the chairperson, treasurer, secretary and other members of the board or executive committee.
Online - the status of a computer or person when they are connected to the Internet.
Organisation - a group or collection of individuals who join together for the completion of a mission or to provide a service.
Patron - a person who supports, encourages or gives financial aid to an organisation or who lends his or her name for purposes of promotion.
PAYE (Pay As You Earn) - tax deducted from employees' wages and paid to Inland Revenue. The amount paid to employee plus the amount of PAYE paid to Inland Revenue equals the employee's gross wage.
Payroll Giving - a scheme that enables donations to go directly from a person's pay to a chosen community organisation. The scheme is administered through the PAYE tax system.
Performance - the results of an organisation's or employee's activities over a given period of time.
Perpetuity - lasting forever without a termination date, but in some cases the law imposes a finite period, e.g the Rule Against Perpetuities in relation to some trusts.
Proxy - the authority given by one person to another to vote on his/her behalf. For example, giving your proxy to another member to vote on your behalf at a board meeting.
Public interest - supporting general public and civic interests or causes, in opposition to private and corporate ones.
Public Relations (PR) - communication by a person or an organisation with the purpose of creating goodwill, publicity and a favourable public image.
Quorum - the minimum number of people required for a group to conduct official business and cast binding votes.
Regulation - a law made under an Act passed by Parliament.
Revenue - income generated by an organisation through trading or providing services.
Risk - the probability of harm or injury occurring as a result of a situation, an event or process.
Risk management - managing your organisation and its activities to avoid or minimise legal and non-legal risks and liabilities.
Social media - media designed for sharing and discussing information among people, primarily over the Internet, e.g. blogs, wikis, social networking websites.
Social networking - connecting and keeping in touch with other people or organisations via Internet websites and applications such as Facebook, Twitter, etc.
Software - any computer programs or other instructions that a computer needs to perform specific tasks, e.g. word processors, email applications, Internet browsers, etc.
Spam - unsolicited bulk email that is often commercial in nature.
Stakeholder - a person or group, both inside and outside an organisation, who have an interest in the organisation, e.g. customer, client, employee, board members, public, etc.
Succession planning - the process of ensuring that people are identified and prepared to replace key members of a board or organisation as their terms expire, recognised as good practice in considering the appointment of new members to ensure continuity and appropriate skills are maintained. Succession also refers to the process of transferring the assets of a deceased person to the person/people entitled to receive those assets.
Sustainability - the ability or facility of an organisation to function in the long-term.
Tangata whenua - the Māori people associated with a particular area or district, literally, a person or people of the land. Tangata whenua usually consist of main tribes or iwi, which are further organised into sub-tribes or hapū.
Tikanga Māori - Māori customs and traditions that have been handed down from tīpuna.
Tipuna/tīpuna - ancestor.
Trust - a legally-recognised arrangement where property is legally owned by certain people (the trustees), but the trustees are legally required to manage the property for the purposes or beneficiaries of the trust.
Trust deed - the central document that establishes a trust, made by the settlor (the person who creates the trust). The trust deed usually appoints the trustees and states their powers, and names the beneficiaries of the trust.
Trustee - a) a member of an organisation's governing board; b) the legal owner and manager of the assets of a trust, who must manage them for the benefit of the beneficiaries of the trust.
Umbrella organisation - an association of (often related) groups, who work together formally to co-ordinate activities and/or pool resources
Unincorporated group - an organisation that does not have a separate legal identity from its members (unlike a company or incorporated society, for example).
Vision - the ideal future an organisation is working to achieve.
Volunteer - a person who chooses to work for the good of the community or some public benefit, and who is not paid or otherwise rewarded for this work and does not expect to be.
Website - a unified collection of content published on the World Wide Web.
Whakapapa - the Māori principal of kinship, genealogy, lineage. Whakapapa defines the individual and kin group(s) and the relationships between them; cultural identity.
Whānau - family, the key building block and the basic unit of Māori society. The whānau could consist of up to three or four generations living together. The word means to give birth.
Wiki - a collaborative website that can be directly edited by anyone with access to it.