assessed valuation: Most commonly used in reference to real estate taxes. A house and lot might be worth $100,000, but the local government where the house is located may not tax at full value. It may tax at assessed valuation--a government-set figure that is a government-determined percentage of the total value. For instance, a community may levy property taxes on an assessed valuation that’s set at half the real value of the property. That means you cannot compare the tax rate in one community with the tax rate in another unless they either tax at the same assessed value (50 percent in this example above) or you adjust for the difference. A mill rate (see mill rate) is then set as a tax on assessed valuation. Without knowing local assessed valuation, you cannot calculate the actual effect of a property tax hike. Generally, the best way to deal with property tax stories is to calculate how much the property taxes are on a home of typical value in the community, then talk about how much the taxes on that property will go up or down.

bankruptcy: BE CAREFUL. The term has more than one meaning because there are varying stages of bankruptcy proceedings. Without any other modifiers, this is a legal term meaning that a company’s or individual’s assets must be sold with the proceeds going to creditors. Do not use this term incorrectly. You must differentiate between companies or individuals involved in bankruptcy proceedings and those actually bankrupt. Most often, companies and individuals file for protection under the federal bankruptcy laws, temporarily halting lawsuits and actions by creditors while an attempt is made to reorganize. The three individual bankruptcy proceedings involve filings under Chapters 7, 11 and 13 of the federal bankruptcy law. Chapter 7 is final liquidation. In Chapter 11 (reorganization bankruptcy) an individual or company seeks protection from creditors but remains technically out of bankruptcy as a payment schedule is worked out to avoid bankruptcy. In Chapter 13 an individual’s wages are garnished. You need to find out under which chapter or section of the law a person or business is filing. Commonly, you should say that individuals or companies are filing for bankruptcy protection rather than saying that they’re filing for bankruptcy.

bonds: Interest-bearing obligations issued (sold) by businesses and governments to raise money. General obligation bonds are issued (money is borrowed) by governmental units (with voter or governmental approval) and are secured or guaranteed by the governmental unit’s ability to tax. Municipal bonds are general obligation bonds issued by a city, county, possession, state, territory, town or village. Industrial revenue bonds (IRBs) are actually private bonds that are issued through a governmental unit on behalf of private business. Note that the security (what backs the bonds) may be the government, an agency of the government, the project itself or the private business(es) involved. Revenue bonds are bonds backed only by the revenue of the project built with the money raised by the bond issue.

company, corporation, firm, partnership, professional association, sole proprietorship: The terms business, firm and company are all synonymous in that they all mean an entity that conducts business. Those terms convey no legal status to the firm or business. Anything that does business may be called a company, business, or firm. Corporations, partnerships, sole proprietorships and professional associations (P.A.) are all viewed as legal entities; most are legally created with documents filed with one or more states and one or more federal agencies—the IRS at the very least. A sole proprietorship is owned by one person. Partnerships involve two or more people. Although usually small, many enormous real estate companies are really partnerships because of some tax advantages. Corporations are formed, among other reasons, to limit liability. The corporate “shell” provides an ability to raise substantial funds while shielding the owners of the stock from personal liability (in most cases except fraud). Most corporations and all large ones are regular corporations. Many smaller ones and new ones are Subchapter S corporations. Sub S corporations operate the same as regular corporations except that the profits or losses of a Sub S corporation are passed directly to the limited number of shareholders. Professional associations (P.A.) are the same as corporations. The name is used mostly by groups of professionals (e.g., doctors, lawyers) because they believe the name sounds better and less impersonal than “corporation” and because state law does not allow individuals to be shielded from malpractice.

cost of living: The total money needed to pay for goods and services based on varying standards of living normally released with the figures. The difference between cost of living and CPI (consumer price index) is that cost of living includes how people spend their money rather than the fixed marketbasket comparison of the CPI and includes the effect of income taxes and Social Security.

Dow Jones Industrial Average: This is the total cumulative value of one share of stock in each of 30 specific major industrial companies, most of which are listed on the New York Stock Exchange. This is used as a general guide for what’s taking place in the stock market because the 30 companies represent a cross section of U.S. industry and because they’re so big. If the Dow Jones Industrial Average is up 11.02, that means the total dollar value of the industrial shares of stock in the companies followed (weighted for stock splits and changes in the stocks sampled) rose 11 dollars and 2 cents from the closing prices the day before. Stock market reports should state whether the Dow was up or down, by how much and the closing (or latest) figure. The next most important information is the volume of trading, with an indication of whether the trading volume was light, moderate or heavy.

Index of Leading Economic Indicators: A Commerce Department measure (index, not dollars) of where the economy is heading based on 12 economic guideposts. The items measured are (1) average work week, (2) average weekly initial unemployment claims, (3) new orders for plant and equipment, (4) vendor performance (companies receiving slower delivery from vendors), (5) net business formation, (6) contracts and orders for plant and equipment, (7) building permits, (8) change in inventories on hand and on order, (9) change in sensitive materials’ prices, (10) stock prices (500 common stocks), (11) money supply (M-2), and (12) change in credit--business and consumer borrowing. Note that the eighth item (change in inventories on hand and on order) is late every month, which leads to preliminary figures being released and then adjusted later.

mill rate: A unit of measure by which real estate or property taxes are levied. A mill is a tenth of a cent (one-thousandth of a dollar). The mill rate is the amount of taxes due per thousand dollars of assessed valuation. See assessed valuation.

mutual funds: Refers to companies that invest money in businesses, the money market, bonds or other defined investments. Mutual funds get their money from the shareholders or investors in the mutual fund. In addition to being divided by types of investments, mutual funds are also divided into load and no-load. A load fund means that a commission (percentage) is taken with each purchase of shares (typically 2 to 8 percent of the investment) by the fund itself for operation, profit and so forth. No-load means that all invested money goes to the purchase of shares with no commission.

prime rate: A critically important term of dubious meaning. Theoretically, it’s the interest rate at which banks lend money to their best, most secure customers. It’s important because so many other rates are pegged to it. Most business loans float (go up and down) above prime—commonly 1 to 3 percent higher—adjusted monthly. More and more consumer loans and even some home mortgages and credit card rates are pegged to the prime rate. What makes the figure dubious is that the best, most secure companies frequently borrow money below the prime rate, making the figure arbitrary. The federal discount rate, set by the Federal Reserve Board, is one of the major determinants of the prime rate.

real estate taxes: Always a plural unless used as an adjective. This is actually a combination of taxes levied on all taxable real estate. Normally collected by a local jurisdiction—such as a county or city—it’s a combination of county tax, school or education tax, plus a variety of taxes for other services. Real estate taxes are assessed in mills based on assessed valuation and mill rate (see both).

unemployment: Figures are released monthly by the Labor Department. The figures include people the government says are actively seeking employment but who are still unemployed, with seasonal adjustments figured in. Unemployed figures do not include those the government says are no longer looking for work, which is why critics charge that the figures understate actual unemployment.

acquitted, innocent, not guilty: All these terms mean the same thing, although neither judges nor juries actually declare someone accused of a crime innocent. However, because of potential confusion either because the audience missed the word not or the announcer dropped it, some consider it better to use acquitted or innocent rather than not guilty.

arraignment: A court proceeding in which a person charged with a crime is informed of the charges against him or her. At this proceeding, bail may be set, a defense attorney may be appointed, and a plea may be entered.

civil, criminal: Civil actions concern violations of private (individual, business or governmental agency) rights. Civil suits seek monetary damages and/ or relief by a court order. Criminal actions are brought by a governmental unit charging the commission of a crime. Criminal charges may result in a fine or imprisonment or both.

concurrent sentence: Sentences for more than one crime in which the guilty party serves the sentences at one time (concurrently) rather than successively. See also cumulative sentence.

cumulative sentence: Sentences for more than one crime in which the guilty party serves the sentences one after the other. The same as accumula-tive—although cumulative is a better word—and the opposite of concurrent. See also concurrent sentence.

deposition: Sworn testimony of a witness that is taken outside of court.

felony, misdemeanor: Both terms relate to the commission of a crime but differ in the severity of the charges and potential punishment. A felony is normally a serious charge carrying a potential punishment of a lengthy (one year or more) prison term or death. A misdemeanor is a less serious charge usually carrying a potential punishment of a fine and/or a shorter term in jail or a workhouse.

grand jury: Typically, a group of 12 to 23 individuals who are empanelled to hear evidence about potential wrongdoing and empowered to decide whether formal charges (an indictment) should be issued against someone.

indict, indictment: Use these words only in the legal context of bringing charges. Indictment involves the formal charges placed by a grand jury against one or more people, organizations or businesses alleging the commission of a crime. Charges brought without a grand jury are called an information.

jail, prison: Both prisons and jails do the same things: confine people convicted of crimes and some people awaiting trial. Normally, a jail serves to confine people convicted of lesser charges and serving shorter sentences. All penitentiaries are prisons.

pardon, parole, probation: Pardon means forgiveness. It is the release from sentence for someone accused—and convicted—of wrongdoing. Note that the person pardoned is not absolved from the wrongdoing but is simply released from confinement or the prospect of confinement. Parole is the release from confinement (usually for good behavior) before a full sentence is served. Probation is the release from the prospect of confinement (suspension of sentence) for someone who has been found guilty of a crime. Normally, the person must remain on good behavior and is under supervision.

plea bargain: Negotiation between the prosecution and defense in a criminal proceeding that results in a reduced charge and reduced sentence or other arrangement in exchange for a guilty plea.

accreditation: A process by which an outside organization certifies the minimum qualifications of the staff, facilities and operation of an educational organization. For instance, the National Council for the Accreditation of Teacher Education sanctions most teacher-education programs, and there are six regional accreditation associations for colleges and universities.

alternative schools: Generally, public schools set up by states or school districts for students not succeeding in traditional public schools.

at risk: Describes students with socioeconomic challenges, such as poverty or teen pregnancy, which may place them at a disadvantage in achieving academic, social or career goals.

Brown v. Board of Education (of Topeka, Kansas): The 1954 Supreme Court decision that banned racially segregated schools.

busing: Usually refers to the racial integration of schools by busing students to achieve racial balance. Note that most students are bused simply for transportation and not to achieve any form of integration.

charter schools: Schools that receive public funding but are independent of traditional public schools.

corporal punishment: Generally refers to spanking or paddling students for disciplinary reasons. Just over half the U.S. states ban corporal punishment.

Individuals with Disabilities Education Act (IDEA): A 1975 federal law, originally known as the Education for All Handicapped Children Act, where federal money goes to schools that must then guarantee that all children with disabilities receive a free public education.

magnet school: A school that specializes in a particular field such as science or the arts, to attract students from elsewhere in a school district.

No Child Left Behind Act of 2001: Signed into law in 2002, the bill was structured on four principles: accountability, choices for parents, more local control and using research to determine what works.

tenure: Most commonly refers to the controversial practice of near-guaranteed employment for teachers and professors who have successfully taught at one place for a certain period of time and met other job requirements.

Title I, VII and IX: Title I is the nation’s largest federal education program. Created in 1965 during the War on Poverty, Title I of the Elementary and Secondary Education Act addresses remedial education programs for poor and disadvantaged children. Title VII refers to a federal program to make nonnative students proficient in English. Title IX is commonly noted in regard to sports programs; it bars gender discrimination in schools that receive federal funds.

altered weather patterns: The theory that global warming will, among other consequences, lead to unnatural changes in the weather. Note that natural occurrences, like El Niño, can also alter weather patterns.

carbon footprint: The measure, in units of carbon dioxide, of greenhouse gases contributed to the environment by individuals, groups or organizations. Calculations can be made of the direct or primary contribution based on fossil fuels consumed and the indirect or secondary contribution made by others (individuals or organizations) whose services we use.

Clean Air Act: Air quality regulation started in 1955, with The Clean Air Act coming in 1963, with significant changes in 1967, 1970, 1977 and 1990. The act defined air pollution and provided for federal authority to regulate it.

Clean Water Act: First passed in 1972 with significant amendments in 1977 and 1987, the CWA defined water pollution and provided for federal authority to regulate it.

endangered species: A species that is in danger of extinction through either natural (overpopulation of predators) or unnatural (use of pesticides) conditions.

fossil fuels: Non-regenerative sources of fuel found within the Earth’s crust as a result of millions of years of pressure on the remains of animals and plants, where energy is given off as a result of burning. Examples include coal, oil and gas. Nonfossil fuels include nuclear, hydroelectric, geothermal, solar and wind power as well as wood and some other materials.

global warming: The increase in the average temperature of the Earth’s air and water. Generally attributed primarily to the burning of fossil fuels, which has resulted in the accumulation of greenhouse gases, which traps the heat produced on Earth and prevents that heat from escaping into space. There is concern that as heat builds up, there will be significant changes in the climate and melting of glaciers which could increase the water level of the oceans, resulting in coastal flooding.

greenhouse gases: Gases in the Earth’s atmosphere that prevent heat from escaping into space, thus forming a “greenhouse” effect, trapping the heat in the Earth’s atmosphere and raising the temperature of the Earth’s air and water.

nuclear power: The generation of energy through nuclear technology—most often nuclear fission, the splitting of the nucleus of an atom. The last U.S. nuclear power plant went on line in 1996, but nuclear power supplies about 17 percent of the world’s electricity.

ozone: At the Earth’s surface, ozone is a pollutant. In the atmosphere, a part of the stratosphere called the ozone layer, ozone helps to filter harmful ultraviolet rays from the sun.

renewable energy: The generation of energy by using natural resources that regenerate themselves naturally. Most commonly, hydroelectric (water), windmills (wind), solar (sun), geothermal and some others.

risk assessment: The term frequently applies to public health or the environment, and involves the determination of the amount of risk involved in any enterprise or activity along with the potential size of the loss.

Appalachia: Geographically, the term applies to all of the area through which the Appalachian Mountains pass. However, we commonly mean the poorer areas of eastern Tennessee, eastern Kentucky, southeastern Ohio and western West Virginia.

Bible Belt: A subjective phrase that is variously applied to parts of the South, Midwest and Southwest. Limit the use of this phrase to quotes.

Corn Belt: North central Midwest (where corn is a major product), including parts of Ohio, Indiana, Illinois, Iowa, Nebraska and Kansas.

Cotton Belt: Parts of the South and Southeast where cotton is grown.

Deep South: Generally viewed as Alabama, Georgia, Louisiana, South Carolina and Mississippi.

Down East: The southeastern part of Maine.

Eastern Shore: Parts of Maryland and Virginia east of the Chesapeake Bay.

Great Lakes: Forming part of the border between the United States and Canada. From west to east, they are Lake Superior (bordering Minnesota, Wisconsin and Michigan), Lake Michigan (bordering Wisconsin, Illinois, Indiana and Michigan), Lake Huron (bordering Michigan), Lake Erie (bordering Michigan, Ohio, Pennsylvania and New York) and Lake Ontario (bordering New York).

Great Plains: The grasslands of the United States, running from North Dakota, South Dakota, Nebraska, Kansas and Oklahoma to Texas and including portions of Colorado, Wyoming and Montana.

Gulf Coast: Running along the Gulf of Mexico, it includes the western shore of Florida and the shores of Alabama, Mississippi, Louisiana and Texas.

Nevada: Pronounced neh VA dah (as in Canada) … not neh VAH dah (as in ah ha).

New England: Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island and Vermont.

New York City: Includes the five boroughs of Manhattan, Queens, Brooklyn, the Bronx and Staten Island.

North Slope: The area of Alaska north of the Continental Divide and draining into the Arctic Ocean, running across northern Alaska.

Outer Banks: The islands along the coast of North Carolina.

Sea Islands: The islands along the coasts of South Carolina, Georgia and Florida.

Sun Belt: Generally viewed as those states in the South and Southwest from Florida all the way west into California.

Asian Subcontinent: Bangladesh, Bhutan, India, Nepal, Pakistan and Sri Lanka.

Baltic states: Formerly part of the Soviet Union, the independent states of Latvia, Lithuania and Estonia.

British Isles: The group of islands including Great Britain, Ireland and the adjacent islands.

Caribbean: The Bahamas, Cuba, Hispaniola (Dominican Republic, Haiti), Jamaica, Puerto Rico and the West Indies.

Central America: The southernmost part of North America: Belize, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama.

China: Use for mainland China (People’s Republic of China). Note that the Chinese capital is Beijing (bay JING), formerly known in the West as Peking. Use Taiwan (tye-WAHN)—formerly known as Formosa—for the island country off China. Note that China considers Taiwan to be a renegade province.

down under: Marginal reference for Australia, New Zealand and some of the other countries in the area, which are better referred to as being in the South Pacific.

Far East: The easternmost part of Asia: China, Japan, North and South Korea, Taiwan and Hong Kong. Technically also refers to Siberia, but don’t use the term that way.

Germany: East (German Democratic Republic) and West (Federal Republic of Germany) Germany reunified in October 1990. The capital is Berlin.

Great Britain: Includes England, Scotland and Wales. The United Kingdom includes Great Britain and Northern Ireland. Ireland itself is separate.

Indochina: Part of Southeast Asia including Cambodia, Laos and Vietnam.

Latin America: Countries south of the United States where Romance languages (Spanish, Portuguese, French) predominate.

Maritime Provinces: Nova Scotia, New Brunswick and Prince Edward Island in Canada.

Middle East: Afghanistan, Cyprus, Egypt, Iran, Iraq, Israel, Kuwait, Jordan, Lebanon, Oman, Qatar, Saudi Arabia, South Yemen, Sudan, Syria, Turkey, the United Arab Emirates and Yemen. Note that Middle East refers to a general region that crosses continents.

Nordic countries: A general reference to the Scandinavian countries: including Denmark, Norway, Sweden, Iceland and Finland.

Persian Gulf: The major oil shipping waterway to the Gulf of Oman and the Arabian Sea, bordered by Bahrain, Iran, Iraq, Kuwait, Saudi Arabia, Qatar and the United Arab Emirates.

Scandinavia: Denmark, Iceland, Norway, Sweden and, arguably, Finland.

West Indies, the: Barbados, Grenada, Trinidad, Tobago, all Virgin Islands (British and U.S. islands of St. Croix, St. John and St. Thomas), Anguilla, Antigua, Dominica, St. Lucia, St. Vincent, St. Christopher-Nevis, Guadeloupe, Martinique and the Netherlands Antilles (Aruba, Bonaire, Curaçao, Saba, St. Eustatius and St. Martin). Common usage places the West Indies as part of the Caribbean, and that description is acceptable.

adopt, approve, enact, pass: Amendments, ordinances, resolutions, and rules are adopted or approved. Legislative bills are passed. Laws are enacted. Committees approve legislation or plans of action.

bill, legislation: A bill is proposed legislation. Legislation is what a bill becomes after enactment.

conservative, left, liberal, moderate, right: We use these terms all the time; unfortunately, their meaning is, at best, subjective and may say more about the political views of the writer than about the person being labeled. Generally, it is best to avoid the terms unless someone so described agrees with the label or the term is used in a bite.

departments: Federal departments: Department of Agriculture, Department of Commerce, Department of Defense, Department of Education, Department of Energy, Department of Health and Human Services, Department of Homeland Security, Department of Housing and Urban Development, Department of the Interior, Department of Justice, Department of Labor, Department of State, Department of Transportation, Department of the Treasury, Department of Veterans Affairs. All are headed by secretaries (except Justice, which is overseen by the attorney general) appointed by the president and confirmed by the Senate.

European Union (EU): The idea behind the EU is the promotion of economic and social progress of the member nations—along with enabling the combined strength of the countries to form a strong economic world unit. Predecessor organizations include the European Economic Community and the Common Market. The 27 current members include Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and the United Kingdom. Candidates for admission at this writing: Croatia, Iceland, Macedonia, Montenegro and Turkey. Use European Union on first reference, E-U second reference.

filibuster: The process of using legislative rules to make (or threaten to make) long speeches to prevent proposed legislation from coming to a vote.

legislative bodies and titles: Some local governing units have city councilors, some have aldermen; some state legislative bodies are legislatures, some are assemblies; Louisiana has no counties; they’re parishes. In Alaska, they’re boroughs. Make sure you know the correct local terms before writing.

Medicaid: A joint federal-state program for the poor, disabled and elderly that helps to pay for healthcare.

Medicare: A federal insurance program for the elderly and disabled that helps to pay for healthcare.

NATO (North Atlantic Treaty Organization): Western defense and mutual interest organization. The 28 members are Albania, Belgium, Bulgaria, Canada, Croatia, Czech Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Turkey, United Kingdom and the United States. Headquarters is in Brussels, Belgium. Use NATO first reference.

OPEC: Organization of the Petroleum Exporting Countries. The members are Algeria, Angola, Ecuador, Iran, Iraq, Kuwait, Libya, Nigeria, Qatar, Saudi Arabia, the United Arab Emirates and Venezuela. Use OPEC first reference.

Supreme Court: The nine justices appointed by the president and confirmed by the Senate make ultimate decisions in court cases in the United States through final interpretations of the Constitution. The Chief Justice is of the United States (not of the Supreme Court). Others are Associate Justices of the Supreme Court.

undetermined: Means just what it says. Patient is in ER (emergency room) and not yet diagnosed.

treated and released: Patient received treatment but was not admitted to the hospital.

good: Patient is usually conscious, comfortable and alert. Vital signs are within normal range and stable. Prognosis is good.

fair or satisfactory: These mean the same thing. The patient is usually conscious but may be uncomfortable and may not be fully alert. Vital signs are within normal range and stable. Prognosis is fair.

poor: This term is seldom used today but means somewhere between fair and serious.

serious: The patient is seriously ill or injured. Vital signs are not within normal range and are not stable. Prognosis is uncertain.

critical: The patient is in life-threatening condition. Vital signs are not within normal range and not stable. Prognosis is unfavorable.

stable: Used in conjunction with some of the terms above (e.g., the patient is in serious but stable condition). This means the patient’s condition is not changing and is not expected to change in the immediate future. If someone tells you the patient is in critical but stable condition, get more information. That really doesn’t make much sense.

abortion: The deliberate termination of pregnancy. Given the controversial nature of the subject, make sure stories are done evenhandedly, including the reference to the two sides. It’s probably best to use pro-life and pro-choice, rather than pro-life and pro-abortion or pro-choice and anti-abortion. Known by opponents as partial birth abortion or PBA, the medical community refers to the procedure as dilation and extraction, commonly called D & X, intact D & X, D & E or intrauterine cranial decompression. There are probably about 3,000–4,000 cases a year, nationwide, but there are no reliable numbers. The procedure involves dilating the cervix and partially removing the fetus, feet first. A cut is then made in the back of the fetus’ head and a vacuum tube extracts the fetus’ brain. That contracts the head and allows the rest of the fetus to be removed more easily. The procedure is usually performed in the fifth month or later. Opponents argue that the procedure is never required; proponents argue that there are cases when it’s the safest medical procedure to save the life of the mother.

AIDS (acquired immune deficiency syndrome): A virus that destroys the body’s immune system, leaving it subject to a variety of other ailments. AIDS is transmitted by body fluids, usually sexually. Use AIDS first reference. Note that there’s a big difference between someone testing positive for the HIV virus and someone with AIDS. Someone who has tested positive for HIV has been exposed to the virus. That person may or may not contract AIDS at some unknown time in the future. Write stories carefully.

Alzheimer’s disease: A degenerative disease, characterized by a loss of mental function, most commonly in elderly people.

cancer: A series of different and only marginally related diseases characterized by a rapid and destructive growth of cells.

Centers for Disease Control and Prevention (CDC): Located in Atlanta, the CDC monitors illnesses across the country and especially the spread of illnesses. Use C-D-C second reference, and note that Centers is plural.

Down syndrome: A congenital disease, characterized by some level of mental retardation and facial characteristics. Used to be known as Down’s syndrome but the ’s has disappeared over the years.

drugs: The term drugs has come to mean illegal drugs. Generally, use the word only in that context. If you mean medicine, use that term to refer to legal drugs used for treatment of illness or injury. Avoid medication; it’s just a longer way of saying medicine.

epidemic: A widespread outbreak of a disease. May be declared only by a medical authority.

Food and Drug Administration (FDA): Oversees most food, drugs and cosmetics. Use full name first reference.

flu: Short for influenza. Don’t confuse the flu with a cold; the flu can be serious stuff. Primarily involves the lungs and not the intestines. Flu okay first reference.

Medicaid/Medicare: Medicaid is a joint federal-state program for the poor, disabled and elderly that helps to pay for health care. Medicare is a federal insurance program for the elderly and disabled that helps to pay for healthcare.

National Institutes of Health (NIH): The center of federal, government-run health and medical research, located near Washington, DC. Use N-I-H second reference, and note that Institutes is plural.