gist

(jst) n. the central idea; the essence

Under development for over six years, gist is a minimalist upper ontology designed to aid the development of business-oriented ontologies. 

It a comprehensive ontology that organizes nearly all the concepts that come up in real world enterprise ontology development organized into about 100 classes and properties. This may seem impossible, however, in our last few Enterprise Ontology development projects for major organizations, we have found that fewer than 5% of the newly identified concepts did not fit into the gist framework.

Furthermore, gist is very highly axiomized, so when you use it you will find that it is highly self-correcting.