bacronym
n. A reverse acronym: a regular word that also doubles as an acronym. Also: backronym.

Example Citation:
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, 1994

Earliest Citation:
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 8, 1983

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