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C

Capital Gains Tax
A tax paid when you sell an asset, including property that is not your home.

Capital Investment
Money invested in an enterprise to help further the business objectives.  It can also relate to the purchase of fixed assets (e.g. factory machinery) that are expected to be productive over many years.

CBS
Community Benefit Society
An organization that serves the broader interests of the community.

CDFI
Community Development Finance Institution
A financial services company that is 100% dedicated to delivering responsible, affordable lending.

Community Assets
Assets owned by the community e.g. a renewable energy project, a farm, sport centre, village hall.

CIC
Community Interest Company
A type of company structure that is designed for social enterprises that want to use their profits and assets for the public good.  They always have an asset lock and they restrict the level of salaries and other expenses, which can be reasonable but not excessive.

CLT
Community Land Trust
A nonprofit organization that develops and manages a variety of community assets e.g. affordable housing, community gardens, civic buildings, on behalf of a community.

Community-led
Any activity where the decision making is made by members of that community.

Community Shares
Type of investment in a community-led organization.  They are withdrawable and usually pay a regular “dividend” or “return” of the amount you invested e.g 5%.

Cooperative Society
A organization that serves the interest of its members.

CSR
Corporate Social Responsibility, often abbreviated “CSR,” is an organization or corporation’s initiative to assess and take responsibility for the company’s effects on environmental and social wellbeing.