The NOTS (Not One The Same) Foundation is a new development initiative that approaches development aid in an unconventional way. The founders of NOTS are entrepreneurs. They are convinced that the efficiency of development aid can be increased by an entrepreneurial approach. NOTS raises funds via the sale of gift vouchers and products like watches. Extraordinary about the gift voucher, called NOTS100%, is that 100% of the purchase price will be invested in a NOTS development project. Individual sponsors (we call them investors) can determine in what specific development project their money will be invested and every 3 months they receive a narrative and financial report on the selected project. This way the investor can see what happens with his money and if the project targets have been met.