The capital amount that a foreign investor invests into the new commercial enterprise must be shown to originate from a lawful source.  Some sources of funds are much easier to prove than others i.e. sale or leverage of older, appreciated real estate. However, not all funds can be easily traced and proven to be lawful, especially if proper documentation is lacking to meet the requirements.  This frequently occurs in countries where the documentary requirements are not common due to laws or procedures that are substantially different than the United States. There are many ways to prove source of funds depending on the kind of investment funds in question.  All funds invested in the EB-5 investor program must be carefully traced, clearly documented in order to prove that such investment capital comes from a legal source.  In addition to a U.S. immigration lawyer, an overseas accountant or tax professional may be necessary to provide a source of funds report.