CIVICS

The Certificate of Citizenship (Form N-560 or N-561) is a document issued by the U.S. government as proof of U.S. citizenship. Only individuals who obtained U.S. citizenship either by action of law while residing in the United States or by having been born outside of the United States to U.S. citizen parents may apply for a U.S. Certificate of Citizenship.

Certified copy is a duplicate of a primary document that is endorsed by a governmental or independent agency to guarantee its authenticity. If the primary document is not legitimate, however, the certified copy cannot be used to guarantee if it's genuine. Certified copies may be required in many different circumstances from governmental to commercial. It avoids the potential of the true document from being damaged or stolen. 

A certified public accountant (CPA) is an accounting professional who has met all the requirements to earn a CPA license from the State’s Board of Accountancy (SBA). The main difference between an accountant and a CPA is that a CPA may perform other services, such as auditing, tax consulting services, and financial planning, among others.

Overview

Certiorari simply defined is a “writ” by which a higher court (such as an appellate court) reviews some lower court’s decision (such as a district court). 

• appellate jurisdiction
• Federal Rules of Appellate Procedure
• appellate practice
• Supreme Court
• certiorari

In the context of transportation; channels are the highways, waterways, and air traffic of the country.

See also: Instrumentalities

[Last reviewed in July of 2022 by the Wex Definitions Team]

• constitutional law

Charitable contributions are donations of money or other resources to a 501(c)(3) charitable organization such as environmental advocacy groups or food banks. The key characteristic of these contributions is that they can be deducted from an individual’s taxes unlike donations to other organizations like political action committees (PACs). 

A charitable gift annuity is an annuity between an individual and a government-approved charity. Like other annuities, an individual pays for the annuity to the charitable organization, and the charity sets up lifetime payments to the beneficiary and maybe a spouse based upon contribution and age.

Charitable lead trusts allow individuals to set up trusts where some of the income goes to a charity, but when the trust ends, the assets do not go to the charity.

• trust

A charitable organization is a nonprofit organization that seeks to advance some public benefit.