Glossary of Terms beginning with Q

Click one of the letters above to go to the page of all terms beginning with that letter.
Qualified Dividends

A type of dividend to which capital gain tax rates apply. In 2014 taxed under the same rate structure as long term capital gains.

Qualified Personal Residence

principal residence, vacation home,  condominium, mobile home, boat that contains sleeping space, toilet, and cooking facilities.

Qualified Retirement Plan

A retirement plan that qualifies for special tax treatment. Examples include Keoghs, 401(k)s, and 403(b)s. IRAs are similar to qualified retirement plans and are subject to many of the same IRA rules.

Qualifying Visit

In Philanthropy Works terminology a qualifying visit is an early visit(s) during which time you are assessing whether or not someone is a major gift prospect within a reasonable time frame.


Assets donated by individuals or organizations to an institution that the institution’s governing board has decided to treat as permanent capital. Because this decision is optional, principal as well as income may be expended if the board so chooses. If the donor restricts the gift to endowment it enters the permanent endowment.