The following information is not intended to be fully comprehensive nor
is it intended to supersede legal definitions; instead this glossary is
offered as a way of opening up thought and discussion on the subject of
ethics in particular as this pertains to both those working within the
field of community service and the community members on behalf of whom
these persons serve.
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| 990 | | Form 990 and Form 990-EZ are used by tax-exempt organizations,
nonexempt charitable trusts, and section 527 political organizations to
provide the Internal Revenue Service (IRS) with the information required by law.
|
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An organization's
completed Form 990, Form 990-EZ, and the Form 990-T of 501(c)(3)
organizations is available for public inspection as required by federal law. Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of
Contributors, is open for public inspection for section 527
organizations filing Form 990 or Form 990-EZ.
For other organizations
that file Form 990 or Form 990-EZ, parts of Schedule B may be open to
public inspection.
Some
members of the public rely on Form 990, or Form 990-EZ, as the primary
or sole source of information about a particular organization.
How the
public perceives an organization in such cases may be determined by the
information presented on its return. Therefore, the return must be
complete, accurate, and fully describe the organization's programs and
accomplishments.
Source:
Internal Revenue Service
http://www.irs.gov |
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A a
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| acceptance | | Favorable reception or belief in something |
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| accomplishment | | Doing or finishing something successfully |
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| accountability | | Obligation or willingness to accept responsibility |
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| adaptability | | The ability to modify behavior to fit changing situations |
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| adventurousness | | Inclination to undertake new and daring enterprises |
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| allegiance | | Loyalty or the obligation of loyalty |
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| altruism | | Unselfish concern for the welfare of others |
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| ambition | | An eager or strong desire to achieve something |
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| amorality | | Behavior that lies outside the sphere to which moral judgments are
applied. Intentional amorality suggests that the individual purposely
does not try to consider questions of right or wrong in day-to-day
decision-making. Unintentional amorality suggests that the individual
is unaware that moral judgments they make may adversely affect others.
When this occurs, they often will reconsider that decision. |
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| appreciation | | Recognizing the quality, value or significance of people and things |
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| arbitration | | In an arbitration proceeding the disputing parties present their cases
to a third party for a binding decision. Although less formal, the
setting and procedures are similar to those used in the resolution of a
civil case in a court. Arbitration fifers from the settlement of
disputes in a court room in two ways, however: First, the parties
typically play a role in the selection of the third party who
determines the outcome. Second, the parties must specify in advance the
nature of disputes that will be resolved by arbitration. Typically, the
parties also specify the nature of the arbitration system that will be
used. In short, unlike what might occur in a courtroom, under
arbitration the parties have considerable control over the design of
the system that will be used to resolve their disputes. |
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| Article 78 | | Under New York State Civil Practice Law and Rules 7801-7806 Proceeding Against Body or Officer, provides for legal action to be brought against Public
Officers for their failure to perform as required by law. |
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Under an Article 78 proceeding, the following questions may be raised:
1. Whether the body or officer -- which can include every Town Board, Court, Tribunal, and Elected Official, as well as elected officials whose terms of office have expired and their successors -- failed to perform a duty enjoined upon it by law; or
2. Whether the body or officer proceeded, is proceeding or is about to proceed without or in excess of jurisdiction; or
3. Whether a determination was made in violation of lawful procedure,
was affected by an error of law or was arbitrary and capricious or an
abuse of discretion, including abuse of discretion as to the measure or
mode of penalty or discipline imposed; or
4. Whether a
determination made as a result of a hearing held, and at which evidence
was taken, pursuant to direction by law is, on the entire record,
supported by substantial evidence.
For More Information Visit http://public.leginfo.state.ny.us/ |
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| aspiration | | A strong desire to achieve something high or great. An Aspirational
Code of Ethics is intended to reach a higher ethics standard that
supercedes simply being in compliance. |
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| assiduousness | | Unceasing; persistent; diligent |
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| aspiration | | A strong desire to achieve something high or great. An Aspirational
Code of Ethics is intended to reach a higher ethics standard that
supercedes simply being in compliance. |
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| assiduousness | | Unceasing; persistent; diligent |
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| authenticity | | The quality or condition of being trustworthy or genuine |
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| autonomy | | The condition or quality of being independent |
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| benchmarking | | The process of comparing one's ethics climate to that of a previously established "best practices" climate. |
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blacklist
(also debarment) | | A list of persons or organizations that have incurred disapproval or suspicion or are to be boycotted or otherwise penalized |
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| bribe | | Money or favor given or promised in order to influence the judgment or
conduct of a person in a position of trust; something that serves to
induce or influence; something that is given or offered to a person or
organization to encourage that person/organization to take an action of
benefit to the giver. The defining principle may rest in intention and
application, ie., a "commission" or "spiff" in sales if part of a
defined compensation plan or business relationship that is applied
openly and consistently may not be considered a "bribe." |
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| business ethics | | The framing and understanding of right and wrong decision-making, good
and evil behavior, just and unjust actions as they pertain to how the
business community carries out day-to-day transactions. |
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| camaraderie | | Goodwill and lighthearted rapport between or among friends |
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| Capacity Building | | The development of an organization's core skills and capabilities, such
as leadership, management, finance and fundraising, programs and
evaluation, in order to build the organization's effectiveness and
sustainability. It is the process of assisting an individual or group
to identify and address issues and gain the insights, knowledge and
experience needed to solve problems and implement change. Capacity
building is facilitated through the provision of technical support
activities, including coaching, training, specific technical assistance
and resource networking. |
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| caring | | Feeling and exhibiting concern and empathy for others |
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| changeability | | The ability to modify or adapt to differing circumstances |
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| charity | | Generosity toward others or toward humanity |
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| chastity | | The condition of being of virtuous character |
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| citizenship | | Exercising the duties rights, and privileges of being a citizen |
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| clear thinking | | Acting intelligently without mental confusion |
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| Code of Conduct or Code of Ethics | | A central guide and reference for users in support of day-to-day
decision making. It is meant to clarify an organization's mission,
values and principles, linking them with standards of professional
conduct. As a reference, it can be used to locate relevant documents,
services and other resources related to ethics within the organization. |
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| Code of Conduct | | A listing of required behaviors that if violated might result in
disciplinary action. In practice, used interchangeably with Code of
Ethics. |
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| Code of Ethics | | A document that conveys organizational values, a commitment to
standards, and a set of ideals. In practice, used interchangeably with
Code of Conduct. In Section 406(c), the Sarbanes-Oxley Act defines
"code of ethics" as such standards as are reasonably necessary to
promote (1) honest and ethical conduct, including the ethical handling
of actual or apparent conflicts of interest between personal and
professional relationships; (2) full, fair, accurate, timely, and
understandable disclosure in the periodic reports required to be filed
by the issuer; and (3) compliance with applicable governmental rules
and regulations. |
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| collaboration | | To work cooperatively especially in a joint intellectual effort. Contrast with "collusion" and "cooperation." |
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| collusion | | Secret agreement or cooperation especially for an illegal or deceitful purpose. Contrast with "collaboration" and "cooperation." |
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| commitment | | Being bound emotionally or intellectually to a course of action or to another person or persons |
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| community | | Being bound emotionally or intellectually to a course of action or to another person or persons |
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| compassion | | Deep awareness of the suffering of others coupled with the wish to relieve it |
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| competence | | The state or quality of being adequately or well qualified |
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| competitive | | To strive to do something better than someone else |
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| compliance | | Conforming or adapting one's actions to rules. |
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| concern | | Regard for or interest in someone or something |
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| concession | | An act by which a government grants some rights, like the use or
exploitation of a state-owned or managed asset, to a person or company,
for a certain period of time and under the terms specified in the
concession contract. The government power to perform these acts is
normally granted by the state constitution. |
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| Conflict of Commitment | | A situation in which an employee's outside interests interfere with his or her duties |
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| Conflict of Interest | | A conflict between the private interests and the official
responsibilities of a person in a position of trust |
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| Conflict of Time | | A situation in which an employee does not devote the amount of time to his or her job as is required by the job duties |
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| conscientiousness | | The trait of being painstaking and careful |
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| consideration | | Process of employing continuous, careful thought and examination |
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| consistency | | Reliability or uniformity of successive results or events |
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| constancy | | Steadfastness in purpose |
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| contract | | 1. An agreement between two or more parties creating obligations that
are enforceable or otherwise recognizable at law, a binding contract.
2. The writing that sets forth such and agreement. |
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| cooperation | | The willing association and interaction of a group of people to accomplish a goal. Contrast with "collaboration" and "collusion." |
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| corruption | | The abuse of entrusted power for private gain. |
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| courage | | The state or quality of mind or spirit that enables one to face danger, fear, or vicissitudes with confidence and resolution |
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| courtesy | | Civility; consideration for others |
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| credibility | | The quality or power to elicit belief |
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| debarment | | The act of precluding someone from having or doing something; exclusion or hindrance |
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| decency | | Conformity to prevailing standards of propriety or modesty |
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| dedication | | Selfless devotion of energy or time |
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| democracy | | The principles of social equality and respect for the individual within a community |
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| dependability | | The trait of being reliable |
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| determination | | Firmness of will, strength, purpose of character |
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| diversity | | A point of respect in which things differ; variety |
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| Due Diligence | | 1 : the care that a reasonable person exercises under the circumstances to avoid harm to other persons or their property 2 : research and analysis of a company or organization done in preparation for a business transaction (as a corporate merger or purchase of securities) |
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| education | | Obtaining or developing knowledge or skill through a learning process |
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| efficiency | | The quality of producing an effect or result with a reasonable degree of effort to energy expended |
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| empathy | | Identification with and understanding of another's situation, feelings, and motives; caring about the consequences of one's choices as they affect others; being concerned with the effect one's decisions have on those who have no say in the decision itself. |
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| encouragement | | The act of incitement to action or to practice |
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| equality | | The right of different groups of people to receive the same treatment |
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| equity | | The state, quality, or ideal of being just, impartial, and fair |
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| Ethical Congruence | | A situation where one's decision is consistent with, aligns with, the applicable set(s) of values. Under these circumstances, a choice to take some action will harmonize with the decision-maker's values. The organizational state where values, behaviors and perceptions are aligned. |
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| Ethical Differences | | Situations in which two people agree on a particular value and disagree as to the action to be taken or decision to be made. |
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| Ethical Dilemmas | | Situations that require judgment calls. |
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| ethics | | 1. The decisions, choices, and actions (behaviors) that reflect and enact one's values. 2. The study of what is understood to be good and right behavior and how people make those judgments. 3. A set of standards of conduct that guide decisions and actions based on duties derived from core values. |
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Ethical
Decision-making | | Concern for multiple considerations in the process of coming to a decision; Altruistic considerations ask the question, "What impact will this action or decision have on others or my relationship with them?" Idealistic considerations ask the question, "What is the right thing to do - as defined by the values and principles which apply to this situation?" Individualistic considerations ask the question, "What will happen to me as a consequence of this action or decision? Pragmatic considerations ask the question, "What are the business or operational consequences of this action or decision?" |
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| excellence | | State of possessing good qualities in an eminent degree |
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| fairness | | Consistent with rules, logic, or ethics |
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| faith | | Confident belief in the truth, value, or trustworthiness of a person, idea, or thing |
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| faithfulness | | Adhering firmly and devotedly to someone or something that elicits or demands one's fidelity |
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| fidelity | | Faithfulness; loyalty or devotion |
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| flexibility | | Responsive to change |
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| focus group | | A small group of people whose response to something is studied to determine the response that can be expected from a larger population. In the context of the analysis of an organization's ethics climate, focus group participants identify and discuss ethical dilemmas they have encountered and solutions they have explored. |
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| forgiveness | | The willingness to stop blaming or being angry with someone |
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| fortitude | | The strength or firmness of mind that enables a person to face danger, pain or despondency with stoic resolve |
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| fraud | | 1 a: deceit, trickery; specifically intentional perversion of truth in order to induce another to part with something of value or to surrender a legal right; b: an act of deceiving or misrepresenting : trick; 2 a: a person who is not what he or she pretends to be : impostor ; also : one who defrauds : cheat b: one that is not what it seems or is represented to be.
To intentionally lie or cheat to get something one is not entitled to. |
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| friendship | | A relationship between people based on mutual esteem and goodwill |
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| generosity | | Liberality in giving or willingness to give |
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| genuine | | Not spurious or counterfeit |
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| giving | | Voluntarily transferring knowledge or property without receiving value in return |
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| goodness | | Morally right, or admirable because of kind, thoughtful, or honest behavior |
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| Good Faith | | Based on the belief in the accuracy of the information or concern being reported. |
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| Good Will | | 1 a: a kindly feeling of approval and support : benevolent interest or concern b (1): the favor or advantage that a business has acquired especially through its brands and its good reputation (2): the value of projected earnings increases of a business especially as part of its purchase price (3): the excess of the purchase price of a company over its book value which represents the value of goodwill as an intangible asset for accounting purposes 2 a: cheerful consent b: willing effort |
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| governance | | The act, process or power of exercising authority or control in an organizational setting. |
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| gratitude | | A feeling of thankfulness and appreciation |
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| Gray Areas | | Situations in which the individual's business standards lack clarity. The lack of clarity may be due to an individual's not being familiar with a guideline or a guideline that is vague and subject to interpretation. Guidelines are often written to provide managers with as much latitude as appropriate, and this may create gray areas. |
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H h
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| hardworking | | Industrious and tireless |
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| helpfulness | | The property of providing useful assistance or friendliness evidence by a kindly and helpful disposition |
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| honesty | | Fairness and straightforwardness of conduct |
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| honor | | Principled uprightness of character; personal integrity |
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| hope | | The feeling that something desired can be had or will happen |
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| hubris | | Exaggerated pride or self-confidence |
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| humility | | The quality or state of being humble; feeling that one does not possess special importance or stature that places one higher than others |
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I i
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| independence | | In the most general usage, freedom to act without control or influence from others, to be free to make decisions and act without external constraint. In the business world, independence has come to have a specialized meaning. It is most commonly understood to mean freedom from conflicting interests - the specialized case of having the ability to make a decision or act in ways which are free from conflict between one's personal interests and the interests of the party on whose behalf we are making the decision. |
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| industriousness | | The characteristic of regularly working hard |
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| ingenuity | | Inventive skill or imagination |
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In-house
Reporting System | | Any system established by an organization to meet the standards of an effective program to prevent and detect violations of law in order to provide employees and other agents with a means to report misconduct to the organization without fear of retribution. |
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| initiative | | Ability to begin or to follow through energetically with a plan or task |
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| integration | | In the context of ethics programs, integration refers to the ability to put ethical principles into practice |
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| integrity | | Strict adherence to moral values and principles; making choices that are consistent with each other and with the stated and operative values one espouses; striving for ethical congruence in one's decisions. |
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| Integrity Pact | | Tool developed during the 1990s by Transparency International (TI) [ http://www.transparency.org ] to help governments, businesses and civil society, which are prepared to fight corruption to do so in the field of public contracting. It consists of a process that includes an agreement between a government or government department and all bidders for a public sector contract. It contains rights and obligations to the effect that neither side will pay, offer, demand or accept bribes, or collude with competitors to obtain the contract, or while carrying it out. Also, that bidders will disclose all commissions and similar expenses paid by them to anybody in connection with the contract; and that sanctions will apply when violations occur. These sanctions range from loss or denial of contract, forfeiture of the bid or performance bond and liability for damages, to blacklisting for future contracts on the side of the bidders, and criminal or disciplinary action against employees of the government. |
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J j
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| justice | | 1 a: the maintenance or administration of what is just especially by the impartial adjustment of conflicting claims or the assignment of merited rewards or punishments b: judge c: the administration of law ; especially : the establishment or determination of rights according to the rules of law or equity2 a: the quality of being just, impartial, or fair b (1): the principle or ideal of just dealing or right action (2): conformity to this principle or ideal : righteousness c: the quality of conforming to law3: conformity to truth, fact, or reason : correctness |
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K k
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| kindness | | The quality or state of being beneficent |
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| law-abiding | | Adhering to the encoded rules of society |
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L l
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| Leadership Interview | | One-on-one interviews with top-level executives or managers that are intended to bring forth information regarding one's ethics climate. Information obtained through these interviews is not intended for statistical analysis, but instead for informational purposes.
|
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| liberty | | The right and power to act, believe, or express oneself in a manner of one's own choosing. |
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| love | | A feeling of intense desire and attraction toward a person or idea |
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| loyalty | | A feeling or attitude of devotion, attachment and affection. |
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M m
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| maxims | | Short, pithy statements that are used to instruct and guide behavior. |
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| mercy | | Forgiveness shown toward someone whom you have the power to punish |
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| moderation | | Having neither too little or too much of anything |
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| monitoring | | The act of observing or checking. In public contracting this refers to the objective follow up and observation, ideally by a third independent party, of a contracting process or a contract execution. |
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| Moral Hazard | | The idea that when investors and executives are protected from punishment for their bad judgments and risk-taking, they will continue such behavior in the future. |
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| morals | | Individual beliefs about what is right and wrong; values that we attribute to a system of beliefs that help the individual define right versus wrong, good versus bad. These typically get their authority from something outside the individual -- a higher being or higher authority (e.g. government, society). Moral concepts, judgments and practices may vary from one society to another. |
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O o
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| obedience | | Compliance with that which is required; subjection to rightful restraint or control. |
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| ombudsman | | A designated neutral or impartial dispute resolution practitioner whose major function is to provide confidential and informal assistance to managers and employees and/or clients of the employer: patients, students, suppliers or customers. |
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| opportunity | | Favorable or advantageous circumstance or combination of circumstances |
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| optimism | | A bright, hopeful view and expectation of the best possible outcome |
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P p
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| patience | | Taking time to consider and deliberate the long term consequences of a choice before making that choice and acting upon it; the ability to accept delay, suffering, or annoyance without complaint or anger |
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| peace | | Freedom from war or violence |
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| perseverance | | Steady persistence in adhering to a course of action, a belief, or a purpose |
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| procurement | | The act of obtaining some good or service. |
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| Public Expenditure | | The expenditure of central, regional and local governmental organizations on intermediate and final goods and services. This is undertaken to achieve a variety of goals including the redistribution of benefits in kind, the provision of public goods, the correction of disequilibria in markets and the regulation of industry. |
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| punctuality | | Adherence to the exact time of a commitment or event |
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| purity | | Moral goodness |
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| Q q | | |
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| quid pro quo | | Latin; something given or received for something else
; also : a deal arranging a quid pro quo |
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R r
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| reason | | The ability to think and make good judgments |
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| recognition | | An acceptance as true or valid |
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| reconciliation | | Enabling two people or groups adjust the way they think about divergent ideas or positions so they can accept both |
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| reliability | | Consistent performance upon which you can depend or trust |
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| repentance | | Remorse or contrition for past conduct |
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| resilience | | The ability to rebound quickly from misfortune or change |
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| resourcefulness | | The ability to act effectively or imaginatively, especially in difficult situations |
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| respect | | Polite attitude shown toward someone or something that you consider important |
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| responsibility | | That for which someone is responsible or answerable |
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| rights | | 1: qualities (as adherence to duty or obedience to lawful authority) that together constitute the ideal of moral propriety or merit moral approval; 2: something to which one has a just claim: as a: the power or privilege to which one is justly entitled rights; right to decide; b (1): the interest that one has in a piece of property, often used in plural rights; (2) plural : the property interest possessed under law or custom and agreement in an intangible thing especially of a literary and artistic nature rights of the novel; 3: something that one may properly claim as due right; 4: the cause of truth or justice |
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| righteousness | | The state of being morally upright; without guilt or sin |
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| Rules-centered Code of Conduct | | Frequently takes the form of a list of behavioral requirements, the violation of which could result in disciplinary action. |
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S s
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| sacrifice | | To give up something for something else considered more important |
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| sanction | | The penalty for non-compliance specified in a law or decree. |
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| Sarbanes-Oxley (SOX) | | On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002, which he characterized as "the most far reaching reforms of American business practices since the time of Franklin Delano Roosevelt." The Act mandated a number of reforms to enhance corporate responsibility, enhance financial disclosures and combat corporate and accounting fraud, and created the "Public Company Accounting Oversight Board," also known as the PCAOB, to oversee the activities of the auditing profession. The full text of the Act is available at: http://uscode.house.gov/download/pls/15C98.txt.
For More Information Visit the U.S. Securities and Exchange Commission Website:
http://www.sec.gov/about/laws.shtml |
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| Sarbanes-Oxley Act of 2002 | | The Sarbanes-Oxley Act of 2002 (Public Law 107-204, 116 Stat.
745, enacted July 30, 2002), also known as the Public Company
Accounting Reform and Investor Protection Act of 2002 and commonly
called Sarbanes-Oxley, Sarbox or SOX, is a United States federal law
enacted on July 30, 2002, as a reaction to a number of major corporate
and accounting scandals including those affecting Enron, Tyco
International, Adelphia, Peregrine Systems and WorldCom. These
scandals, which cost investors billions of dollars when the share
prices of affected companies collapsed, shook public confidence in the
nation's securities markets. Named after sponsors U.S. Senator Paul
Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH), the
act was approved by the House by a vote of 334-90 and by the Senate
99-0. President George W. Bush signed it into law, stating it included
"the most far-reaching reforms of American business practices since the
time of Franklin D. Roosevelt." SOX thus deals with 1) reform of
auditing and accounting procedures, including internal controls, 2) the
oversight responsibilities of corporate directors and officers and
regulation of conflicts of interest, insider dealings, and the
disclosure of special compensation and bonuses, 3) conflicts of
interest by stock analysts, 4) earlier and more complete disclosure of
information on anything that directly and indirectly influences or
might influence financial results, 5) criminalization of fraudulent
handling of documents, interference with investigations, and violation
of disclosure rules, and 6) requiring chief executives to certify
financial results personally and to sign federal income tax documents.
For More Information, Visit The U.S. Securities and Exchange Commission Website:
http://www.sec.gov/cgi-bin/txt-srch-sec?text=sarbanes-oxley&mode=&start=&count=§ion=News%20and%20Public%20Statements&sort=rank |
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| self-control | | Management of emotions, desires, or actions by one's own will |
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| sensitivity | | Awareness of the needs and emotions of others |
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| sharing | | To allow others to participate in, use, enjoy, or experience jointly or in turns |
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| sincerity | | Genuineness, honesty, and freedom from duplicity |
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| sobriety | | Habitual freedom from inordinate passion or overheated imagination; calmness; coolness; seriousness |
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| stamina | | The physical or mental strength to engage in an activity for an extended period of time |
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| stewardship | | The careful conducting, supervising, or managing of something |
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| supportive | | Furnishing support or assistance |
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| survey | | A set of questions used to examine a condition, situation or value. |
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sustainable; also capitalized as Sustainable
| | Generally, referring to a state or condition that can be maintained over an indefinite period of time. Commonly used with development as in: "Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs" from the 1987 publication "Our Common Future" by the World Commission on Environment and Development. |
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| task force | | A temporary grouping under one leadership for the purpose of accomplishing a definite objective. |
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| thoughtfulness | | The tendency to anticipate needs or wishes |
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| tolerance | | Recognizing and respecting the beliefs or practices of others |
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| tranquility | | A state of calm and peacefulness |
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| transparency | | Sharing information and acting in an open manner. Also, a principle that allows those affected by administrative decisions, business transactions or charitable work to know not only the basic facts and figures but also the mechanisms and processes. It is the duty of civil servants, managers and trustees to act visibly, predictably and understandably. |
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| trustworthiness | | The trait of deserving confidence |
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| understanding | | Knowing how something works or a positive, truthful relationship between people |
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| values | | Core beliefs regarding what is right and fair in terms of one's actions and interactions with others that guide and motivate attitudes and actions; what an individual believes to be of worth and importance to their life (valuable). |
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| virtue | | Doing something right because it is the good thing to do |
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| Values-centered Code of Ethics | | A code of ethics based on a set of ethical ideals, such as integrity, trust-worthiness and responsibility |
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| whistleblower | | A person or entity making a protected disclosure is commonly referred to as a whistleblower. Whistleblowers may be employees, applicants for employment, vendors, contractors or the general public. The whistleblower’s role is as a reporting party. They are not investigators or finders of fact, nor do they determine the appropriate corrective or remedial action that may be warranted. |
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