A nonprofit organization approved for tax-exempt purposes under the Internal Revenue Code (IRC); typically the organization has a single major source of funding (usually gifts from ...

A nonprofit organization approved for tax-exempt purposes under the Internal Revenue Code (IRC) and whose activity is inherently public in nature; generally includes organizations ...

Internal Revenue Code (IRC) procedures relating to capital account maintenance rules and rules regarding a partnership's right to adjust capital accounts to reflect unrealized ...

Identifies the contributions of portfolio components to the total return of a portfolio; also known as “return contribution analysis”.  

The rate at which rentable space is leased within a market or submarket over a given period of time, typically reported as the “absorption rate” or “space absorpt ...

A loan party that has the right to receive capital contributions from Investors and that pledges the deposit account or securities account into which investor capital contributions ...

Codification that defines fair value, provides a framework for measuring fair value in generally accepted accounting principles (GAAP), discusses acceptable valuation techniques an ...

Commingled funds, both open-end funds and closed-end funds, and separatley managed accounts (SMAs).  

An investor with special status under financial regulations and satisfying one or more requirements regarding income, net worth, asset size, governance status and/or professional e ...

A fee charged by an investment manager or operating partner to acquire new buildings, usually charged as a percent of the acquisition cost.  The fee compensates for costs of s ...