Why this name?
Back on September 11, 2002 I had just read a great article by David Bank in the Wall Street Journal (subscription required) on nonprofits and the need for them to give away their money faster, even at the expense of shutting themselves down once the money runs out. The two name contenders that this article inspired:
5 Percent - This comes from the minimum foundations are required to give away each year; most of these foundations are set up to exist in perpetuity since their founders want immortality.
Net Present Value - The term used to ascribe the value of all future giving, with the farther out the giving, the lower its current value. Thus a $100M foundation that gives away only the minimum 5% of its assets each year is in fact worth only $50M.