Fundraising

Capital Market
A market in which long-term capital is raised by industry and commerce, the government, and local authorities. Private investors, insurance companies, pension funds, and banks primarily fund this market.
External Funds
External funds are financial resources that a company secures from outside its organization to support its operations, typically through means like bank loans, bond offerings, or venture capital infusions.
Garage Sale
A garage sale, also known as a tag sale, is a casual event where individuals sell used or second-hand goods, typically from their homes or garages. These sales are often organized to declutter household items or to raise funds for personal or charitable reasons.
Hit List
A group of targeted individuals or organizations identified by a company to be approached for sales presentations or funding requests.
Leaseback
A financial arrangement where the owner of an asset sells it but retains the right to use it through a lease agreement, effectively raising funds while maintaining the use of the asset.
Minimum Subscription
The minimum sum of money, stated in the prospectus of a new company, that the directors consider must be raised if the company is to be viable.
Tax-Exempt Organization
A Tax-Exempt Organization is a non-profit entity primarily operated for a purpose other than making a profit and is exempt from federal and state income taxes.

Accounting Terms Lexicon

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