Source and path of funds is one of the main considerations when gifting funds for EB-5. The gift should be accompanied by a deed of gift, and the gift giver must be able to demonstrate that the money was legally obtained. If the gift is being given from someone in the U.S. to an EB-5 investor living abroad, any applicable tax, remittance, or other financial regulations must be carefully observed. Anyone thinking about gifting funds for EB-5 purposes should consult experienced immigration and international tax counsel.