Definition A contribution that increases the equity capital for a company, but does not increase the amount of outstanding shares.

a contribution of funds or property to the capital of a business by a partner, owner, or shareholder NOTE: Under the Internal Revenue Code, a capital contribution is generally excluded from a ...

Government grants or other aid used to fund capital projects. These contributions are recognized as revenue when the expenditure is made and amount become subject to claim for reimbursement.

A capital contribution is a deposit to the capital, equity or funds of an associated entity, for example an injection of shareholders’ funds into a company or a contribution to the principal of a trust.  A payment made to a registered political party from an associated entity must be disclosed as a capital contribution.