n. A reverse acronym: a regular word that also doubles as an acronym.
Also Seen As
A recent edition of the New Scientist has been brought to Business Diary's attention by a reader who thought we would like to share some of its humour with you.

The magazine invited its readers to submit what they call "backronyms" for scientific institutions, processes, machines and materials. A "backronym" the New Scientist informs us is "an acronym turned back into words of your choice."
—Harry Conroy, “Aussie upside down cake,” The Herald, October 01, 1994
The arrival of coeducation at St. Paul's in 1971 inspired the verb _to scope_ (a foreclipping and conversion of "telescope") and the derived noun _scoper_, "one who appreciatively ogles the opposite sex." From this process has arisen an unofficial organization named _SCOPERS_, a reverse acronym, or bacronym, for "Students Concentrating On the Palatable Extremities of the Reciprocal Sex.
—Richard Lederer, Adventures of a Verbivore, Pocket Books, March 01, 1994
1983 (earliest)
And isn't this last one absolutely great? It's 'bacronym,' and it's the brainchild of Meredith G. Williams of Potomac.

A bacronym, says Meredith, is the 'same as an acronym, except that the words were chosen to fit the letters.' Some examples:

GEORGE—Georgetown Environmentalists Organized against Rats, Garbage and Emissions.

LIBRA, Inc.—Living In the Buff Recreation Associates (now that's a cause that would turn some heads).

And for a mouthful and a half, SURFSIDE—The Small Unified Reactor Facility with Systems for Isotopes, Desalting and Electricity.
—Bob Levey, “When You Can't Decide, You Just Pick Them All,” The Washington Post, November 08, 1983
Some Related Words