The Source of Funds (SOF) report is the heart of your I-526E petition. It is a detailed narrative, supported by extensive evidence, that proves your investment capital was obtained through lawful means. Understanding the principles behind a strong SOF is the first step to a successful petition.
The Legal Standard: "Preponderance of the Evidence"
USCIS adjudicates EB-5 petitions based on a legal standard called "preponderance of the evidence." This means you must prove that it is "more likely than not" (i.e., more than a 50% chance) that your claims are true. This is a lower burden of proof than "beyond a reasonable doubt" used in criminal cases.
However, this does not mean it's an easy standard to meet. Your goal is to make the adjudicator's job as easy as possible by presenting a story that is clear, logical, and overwhelmingly supported by documentation. Any ambiguity or missing link in your story can lead to a Request for Evidence (RFE) or even a denial.
The Two Pillars of Your SOF Report
A complete SOF report must thoroughly document two distinct but connected elements:
- The Lawful Source: This is the origin of your capital. You must prove how you initially earned or acquired the funds. Was it through salary, the sale of a property, a gift, an inheritance, or another method? You must provide evidence for this initial accumulation of wealth.
- The Lawful Path: This is the journey your funds took from their original source to the EB-5 project's escrow account. You must provide a clear, unbroken paper trail that documents every single transfer. This includes transfers between your own accounts, currency exchanges, and the final wire to the project.
Think of it like this: The "source" is the story of how you made the money. The "path" is the story of how that money got from you to the investment.
Expert Tip
Your immigration attorney will write a detailed cover letter or legal brief that serves as the roadmap for your SOF report. This document explains the narrative in plain English and references each piece of evidence, making it simple for the USCIS officer to follow your case.
The Importance of a Clear Narrative
While the documents are crucial, the narrative is what ties them all together. A strong SOF report tells a story. It should be organized chronologically and logically, explaining your financial history over the past five to seven years (or longer, if necessary).
Your attorney will help you craft this narrative, but it is your responsibility to provide them with all the necessary information and documentation. Start gathering documents early, be completely transparent about your financial history, and never try to hide or obscure information. A simple, well-documented story is always the most effective.