SBA provides a number of financial assistance programs for small businesses that have been specifically designed to meet key financing needs. While SBA itself does not make loans, it does guarantee loans made to small businesses by lending institutions.
Source: http://feedproxy.google.com/~r/AICPA_PrivateCompanyPracticeSection/~3/G7iU7vQadtk/SBALoanProgram.aspx
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