Grant & Funding Glossary

A tax-exempt nonprofit organization recognized by the IRS under Section 501(c)(3) of the Internal Revenue Code. These organizations are eligible to receive tax-deductible donations and apply for most foundation and government grants.

Catalog of Federal Domestic Assistance number — a unique identifier assigned to each federal assistance program. Used to search for federal grants on SAM.gov and Grants.gov.

The portion of a project's cost that is not covered by the grant and must be contributed by the applicant or a third party. Some grants require a 1:1 match (for every $1 of grant funds, the applicant contributes $1).

Expenses that can be specifically identified with a particular project or activity, such as salaries, supplies, and travel directly related to the grant project.

The Unique Entity Identifier (UEI) replaced the DUNS number in 2022. Required for all organizations applying for federal grants. Obtained through SAM.gov registration.

A nine-digit number assigned by the IRS to identify a business entity for tax purposes. Required for all grant applications, whether for-profit or nonprofit.

A section of a grant proposal that describes how the applicant will measure the success and impact of the funded project. Includes metrics, data collection methods, and reporting timelines.

An established 501(c)(3) organization that provides legal and financial oversight to a project or initiative that does not yet have its own nonprofit status. The fiscal sponsor receives grant funds on behalf of the project.

A 12-month period used for accounting and budget purposes. The federal government's fiscal year runs October 1 – September 30. Nonprofits may have different fiscal years.

A U.S. law that allows the public to request access to records from federal agencies. Grant applications submitted to federal agencies may be subject to FOIA requests.

The IRS application form used by organizations to apply for recognition as a 501(c)(3) tax-exempt organization. Form 1023-EZ is a streamlined version for smaller organizations.

The annual information return filed by tax-exempt organizations with the IRS. Required for most 501(c)(3) organizations and often requested by funders to verify financial health and transparency.

A legally binding contract between the funder and the grantee that outlines the terms and conditions of the grant, including deliverables, reporting requirements, and allowable expenses.

The organization or individual that receives a grant award.

The organization or agency that awards a grant. Can be a government agency, private foundation, corporation, or community foundation.

The official U.S. government website where federal agencies post grant opportunities and where organizations submit applications for federal grants.

Non-cash contributions to a project, such as donated goods, services, space, or volunteer time. Can often be counted toward matching requirements.

Expenses that are not directly tied to a specific project but support the overall operations of the organization (e.g., rent, utilities, administrative salaries). Many grants allow a percentage of direct costs as indirect costs.

A brief document (usually 1–3 pages) submitted to a funder before a full proposal to gauge interest in funding a project. Many foundations require an LOI before inviting a full application.

A letter from a partner organization, community leader, or stakeholder expressing support for a grant application. Demonstrates community buy-in and collaboration.

A visual framework that shows the relationship between a program's inputs, activities, outputs, and outcomes. Widely used in grant proposals to demonstrate program theory.

A formal agreement between two or more parties that outlines roles, responsibilities, and expectations for a collaborative project. Often required as a grant attachment.

The official announcement of a federal grant opportunity, previously called an RFP (Request for Proposals). Published on Grants.gov and agency websites.

A legal entity formed under state law for a purpose other than making a profit. Nonprofits can be incorporated without having 501(c)(3) tax-exempt status.

Outputs are the direct products of program activities (e.g., '100 people trained'). Outcomes are the changes or benefits resulting from those activities (e.g., '80% of trainees found employment within 6 months').

A non-federal entity that receives federal awards and passes them through to subrecipients. Common in state-administered federal programs.

A staff member at a foundation or government agency who manages grant programs, reviews applications, and serves as the primary contact for grantees.

The total time span during which a grant-funded project is authorized to operate and incur costs. May be divided into budget periods.

A document issued by a funder soliciting grant applications for a specific purpose. In the federal context, now typically called a NOFO.

System for Award Management — the official U.S. government system where organizations must register to do business with the federal government, including applying for federal grants.

Small Business Innovation Research and Small Business Technology Transfer programs — competitive federal grant programs that fund R&D at small businesses. Administered by multiple federal agencies.

A detailed description of the activities, deliverables, and timeline for a grant-funded project. Typically a required component of a grant proposal.

A grant made by a primary grantee to another organization to carry out part of the funded project. The primary grantee is responsible for monitoring the subgrantee's performance.

A section of a grant proposal that describes how the project or program will continue after the grant funding ends. Funders want to know their investment will have lasting impact.

Support provided to grantees to help them build capacity, improve program implementation, or comply with grant requirements. Often provided by the funder or a contracted organization.

Expenses that cannot be charged to a federal grant, such as lobbying, entertainment, alcohol, and certain legal fees. Defined in OMB's Uniform Guidance (2 CFR Part 200).

The federal regulations governing the administration of federal grants and cooperative agreements. Covers cost principles, audit requirements, and administrative requirements for all federal award recipients.

Grant or donation funds that can be used for any purpose at the discretion of the receiving organization, including general operating support.