The thesaurus you don't have to call an ontology
SKOS is the right answer more often than you think
SKOS (Simple Knowledge Organization System) models concept schemes — thesauri, subject headings, controlled vocabularies — with three core relations:
skos:broader/skos:narrower— hierarchyskos:related— non-hierarchical associationskos:exactMatch/skos:closeMatch— mappings across schemes
It avoids OWL's subsumption semantics entirely — skos:broader does NOT mean rdfs:subClassOf. That's a feature: it lets you build navigable taxonomies without committing to formal class subsumption you don't actually want.
Rule of thumb: if your domain is terminological (UNESCO subjects, library categories, product taxonomies, medical headings) — start with SKOS. Upgrade to OWL only when you genuinely need DL reasoning.