Certified Copy

Definition from Nolo’s Plain-English Law DictionaryA copy of a document issued by a court or government agency guaranteed to be a true and exact copy of the original. Many agencies and institutions require certified copies of legal documents before...

Certified Public Accountant (CPA)

A title given to professional accountants who have passed the Uniform Certified Public Accountant Examination and have met other educational and work requirements imposed by each state.



When a party loses in a court of law, it is often allowed to appeal the decision to a higher court. In some instances, parties are entitled to an appeal, as a matter of right. However, sometimes a party is not able to appeal as a matter of...


Refers to the highways, waterways, and air traffic of the country. Compare with instrumentalities.

Chapter 9 Bankruptcy

Definition from Nolo’s Plain-English Law DictionaryA type of bankruptcy available only to municipalities, including towns, cities, villages, counties, and school districts.

Definition provided by Nolo’s Plain-English Law Dictionary.

Charitable Contribution

Definition from Nolo’s Plain-English Law DictionaryCash or cash equivalent (goods or property) donated to a charitable organization. If made to a qualified recipient (one officially created for charitable, religious, educational, scientific, artistic,...

Charitable Gift Annuity

Definition from Nolo’s Plain-English Law DictionaryA contract with a charity under which someone transfers assets to the charity in return for a promise to receive fixed payments for life (or, commonly, for the life of the donor and the donor's spouse)....

Charitable Lead Trust

A charitable trust in which the income from the trust is used for a charitable purpose, and the body of the trust property will later revert back to the original donor (or another person specified - typically their children or grandchildren).


Charitable Organization

Definition from Nolo’s Plain-English Law DictionaryA nonprofit organization created and operated for purposes that benefit the public interest, such as educational, scientific, religious and artistic purposes. Charitable organizations that meet the...

Charitable Remainder Annuity Trust

A form of charitable remainder trust in which the trustee pays the income beneficiary a fixed amount each year.

Compare to Charitable Remainder Unitrust.