Richard Lederer, Adventures of a Verbivore, 1994
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