Resistance funds are a special account to store money that only officers can access. Players can donate funds to the resistance via the "Resistance" screen. Officers can send money to other players (including to themselves) also from that screen.
Funds can also be collected via the Resistance Tax. Two other things flow into the account: an income payout that happens while nobody is online goes to the funds in full, and selling a property the resistance owns pays into the funds rather than into a player's pocket.
Officers can spend the funds directly on real estate, buying or renting a building for the resistance instead of paying for it themselves. Rent on a building the resistance is renting is settled out of the funds each midnight, and a resistance renter that cannot cover it loses the tenancy the same way a player would.