The SEC’s Rule 501 (a) of Regulation D lists eight (8) types of "accredited investors." These include a variety of banks, investment funds and other financial institutions, trusts, directors, executive officers, general partners of the issuer (or of the issuer's general partner, if the issuer is a partnership or limited partnership), and any corporation or other entity if all its equity owners are accredited investors.
Natural persons who satisfy one of the following net worth or income tests are also accredited investors:
• A natural person whose individual net worth, or joint net worth, with that person’s spouse, at the time of purchase exceeds $1,000,000 (not including the value of their primary residence or mortgage or other debt the home secures, unless the mortgage or other debt exceeds the value of the primary residence); or
• A natural person who had an individual income in excess of $200,000 in each of the two most recent years that precedes the investment or joint income with that person’s spouse in excess of $300,000 in each of the two prior years who also has a reasonable expectation of reaching the same income level in the year the investment is made.